 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 - 1977 - 428 pages
...the United States Is determined by deducting from gross income from sources without the United States 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 (sec. 862(b)). Since, as noted... | |
 | United States. Tax Court - 1980 - 892 pages
...SOURCES WITHOUT UNITED STATES. —From the items of gross income specified in subsection (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... | |
 | United States. Tax Court - 1983 - 1186 pages
...apportioned 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...The remainder, if any, shall be included in full as taxable income from sources within the United States. Section 862 contains parallel provisions with... | |
 | United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight - 1984 - 292 pages
...rules. The Code provides that foreign source taxable income is determined by deducting from gross income 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." The detailed rules for the allocation... | |
 | 1988 - 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. Congress. Senate. Committee on Finance - 1989 - 368 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)).... | |
 | 1990 - 42 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 - 1991 - 768 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... | |
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