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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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Expiring Tax Provisions: Hearing Before the Subcommittee on ..., Volume 4

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management - 1989 - 481 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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Description of Tax Provisions Expiring in 1990

1990 - 35 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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Reports of the Tax Court of the United States, Volume 97

United States. Tax Court - 1991
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined...
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Proposal Relating to Current U.S. Taxation of Certain Operations of ...

United States. Congress. House. Committee on Ways and Means, United States. Congress. Joint Committee on Taxation - 1991 - 57 pages
...income is that there shall be deducted from domestic and foreign source gross income, respectively, 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" (sees. 861(b) and 862(b)). Furthermore,...
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Overview of the Federal Tax System: Including Data on Tax and Revenue ...

United States. Congress. House. Committee on Ways and Means - 1991 - 356 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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Description of Tax Provisions Expiring in 1991 and 1992

1991 - 27 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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Reports of the Tax Court of the United States, Volume 100

United States. Tax Court - 1993
...income derived from sources partly within and partly without the United States the expenses, losses, or other deductions properly apportioned or allocated...be allocated to some item or class of gross income. Of the amount of net income so determined, one-half shall be apportioned in accordance with the value...
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Fundamentals of International Franchising

American Bar Association. Forum on Franchising - 2001 - 438 pages
...computing taxable income from US or foreign sources there shall be deducted the expenses, losses, or other deductions properly apportioned or allocated...part of any expenses, losses, or other deductions that cannot definitely be allocated to some item or class of gross income.62 In general, all expenses,...
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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 1939
...States, the net income may first be computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income : and the portion of such net income attributable to sources within...
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Reports of the Tax Court of the United States, Volume 2

United States. Tax Court - 1944
...of gross Income specified In subsection (c) of this section [which Includes dividends] tbere shall be deducted the expenses, losses, and other deductions...class of gross income. The remainder, If any, shall be treated In full as net Income from sources without the United States. This statutory method of measuring...
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