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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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The Code of Federal Regulations of the United States of America

1960
...by the taxpayer within a foreign country and sold within the united States, the expenses, losses, or other deductions properly apportioned or allocated...of any expenses, losses, or other deductions which cannot definitely be allocated to some Item or class of gross income. (11) Of the amount of taxable...
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Code of Federal Regulations

1961
...§§ 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: Containing a Codification of Documents of ...

1970
...§§ 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: Containing a Codification of Documents of ...

1976
...within a possession of the United States and sold within the United States, the expenses, losses. or other deductions properly apportioned or allocated...and a ratable part of any expenses, losses, or other deduction* which cannot definitely be allocated to some Item or class of gross Income. (11) Of the...
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The Code of Federal Regulations of the United States of America

1966
...sources without United States. From the Items of gross Income specified In subsection (a) there shall be deducted the expenses, losses, and other deductions...apportioned or allocated thereto, and a ratable part oí any expenses, losses, or other deductions which cannot definitely be allocated to some Item or...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001
...income, shall be determined by deducting therefrom, in accordance with sections 861(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 194-088 D-01„„5 be allocated to some...
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The Code of Federal Regulations of the United States of America

1977
...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 income. The remainder, if any, shall be treated in full as taxable income from sources without the United States. § 1.862-1 Income specifically...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 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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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...income specified in subsection (a) as being income from sources within the United States there shall uch amounts (A) are attributable to contributions...the employee, or (B) are paid by the employer) ; an cannot definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967
...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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