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
| Eric Louis Kohler - 1924 - 514 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...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... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...318-324 as being derived specifically from sources within and •without 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 can not definitely be allocated to some item or class of... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...United States. SEC. 217. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions...losses, or other deductions which can not definitely be 122 Act of 1917. NET INCOME OF NONRESIDENT ALIENS Act of 1916. 123 Act of 1913. Act of 1924. Act of... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...without the United States. (d) From the items of gross income specified in subdivision (c) 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... | |
| John F. Sherwood - 1925 - 206 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 the... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...without the United States. (d) From the items of gross income specified in subdivision (c) 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... | |
| Eric Louis Kohler - 1927 - 618 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 the... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...States, the net income may first be computed by deducting the expenses, losses or other deduct. ons 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... | |
| United States - 1928 - 268 pages
...States. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...losses, or other deductions which can not definitely be (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
| United States - 1928 - 1164 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 the... | |
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