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" 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 92
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...§§ 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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Code of Federal Regulations

1949
...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...
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Code of Federal Regulations

1967
...§§ 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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Technical Corrections Act of 1977: Written Comments Received by Committee on ...

1977 - 417 pages
...the United States Is determined by deducting from gross income from sources without the United States the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income (sec. 862(b)). Since, as noted...
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Reports of the Tax Court of the United States, Volume 75

United States. Tax Court - 1980
...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...
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Improper Use of Foreign Addresses to Evade U.S. Taxes: Hearing Before a ...

United States. Congress. House. Committee on Government Operations. Commerce, Consumer, and Monetary Affairs Subcommittee - 1982 - 383 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...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...
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Reports of the Tax Court of the United States, Volume 79

United States. Tax Court - 1983
...apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some item or class of gross...The remainder, if any, shall be included in full as taxable income from sources within the United States. Section 862 contains parallel provisions with...
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Research and Experimental Source Allocation Rules: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1984 - 268 pages
...rules. The Code provides that foreign source taxable income is determined by deducting from gross income the "expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income." The detailed rules for the allocation...
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Description of Expiring Tax Provisions: Scheduled for a Hearing Before the ...

1988 - 26 pages
...to worldwide taxable income. Foreign source taxable income equals foreign source gross income less the expenses, losses, and other deductions properly...apportioned or allocated thereto, and a ratable part of any deductions which cannot definitely be allocated to some item or class of gross income (Code sec. 862(b))....
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Revenue and Spending Proposals for Fiscal Year 1990 ..., Volume 4, Part 2

United States. Congress. Senate. Committee on Finance - 1989
...to worldwide taxable income. Foreign source taxable income equals foreign source gross income less the expenses, losses, and other deductions properly...apportioned or allocated thereto, and a ratable part of any deductions which cannot definitely be allocated to some item or class of gross income (Code sec. 862(b))....
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