 States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which cannot...  Comparison of the Revenue Acts of 1934 and 1936 - Page 92by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States. Tax Court - 1983 - 1176 pages
...SOURCES WITHOUT UNITED STATES.— From the items of gross income specified in subsection (a) there shall be deducted the expenses, losses, and other deductions...of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | 1971 - 1766 pages
...within • possession of the United States and aolvl within the United States, the expenses, losses, or other deductions properly apportioned or allocated...part of any expenses, losses, or other deductions whlcri cannot definitely be allocated to some It8in or class of gross Income. (11) Of the amount of... | |
 | 1972 - 604 pages
...Income specified in subsection (a) as being Income from sources within the United States there shall be deducted the expenses, losses, and other deductions...allocated thereto and a ratable part of any expenses, lotees, or other deductions which cannot definitely be allocated to some Item or class of gross Income.... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 580 pages
...United States or from sources without the United States, as the ease may be, is exceeded by the sum of the expenses, losses, and other deductions properly...thereto and a ratable part of any expenses, losses, and other deductions which cannot definitely be allocated to some item or class of gross income." In... | |
 | United States. Congress. House. Government Operations - 1973 - 322 pages
...United States or from sources without the United States, as the case may be, is exceeded by the sum of the expenses, losses, and other deductions properly...thereto and a ratable part of any expenses, losses, and other deductions which cannot definitely be allocated to some item or class of gross income. For... | |
 | 1972 - 580 pages
...§§ 1.861-2 to 1.861-7, inclusive, as being income from sources within the United States there shall be deducted the expenses, losses, and other deductions...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which cannot definitely be allocated to some item or class of... | |
 | 1949 - 774 pages
...nonresident alien individuals and foreign corporations engaged in trade or business within the United States, be deducted the expenses, losses, and other deductions...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which cannot definitely be allocated to some item or class of... | |
 | 1967 - 528 pages
...§§ 1.861-2 to 1.861-7, inclusive, as being income from sources within the United States there shall be deducted the expenses, losses, and other deductions...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which cannot definitely be allocated to some item or class of... | |
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