 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
 | 1971 - 552 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... | |
 | 1973 - 618 pages
...§J 1.861-2 to 1.861-7, .elusive, as being income from sources I in in 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... | |
 | 1968 - 544 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... | |
 | 1969 - 556 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... | |
 | 1966 - 516 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... | |
 | 1970 - 556 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... | |
 | 1975 - 732 pages
...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 gross income. The remainder, if any. shall be included hi full as taxable Income from sources within the United States. The ratable part is based upon the... | |
 | 1968 - 534 pages
...income, shall be determined by deducting therefrom, in accordance with sections 862 (b) and 863 (a), the expenses, losses, and other deductions properly...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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