 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. Congress. House. Committee on Ways and Means - 1991 - 370 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)).... | |
 | 1991 - 34 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)).... | |
 | United States. Tax Court - 1993 - 712 pages
...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... | |
 | Richard M. Asbill, Steven M. Goldman - 2001 - 456 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,... | |
 | United States - 1939 - 780 pages
...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... | |
 | Joseph Isenbergh - 2006 - 918 pages
...income specified [in section 861 (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... | |
 | United States. Tax Court - 1944 - 1254 pages
...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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...States. — From the Items of gross Income specified in subsection (c) of this section there shall be deducted the expenses, losses, and other deductions...class of gross income. The remainder, if any. shall bf treated in full as net Income from sources without the United States. (e) Income from sources partly... | |
 | 1921 - 628 pages
...the United States ; " (6) From the items of gross income specified in sub-division (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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