 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. Joint Committee on Internal Revenue Taxation - 1946 - 428 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...allocated thereto and a ratable part of any expenses, 1 For definition of "engaged in trade or business within the United States," see section 211 (b). losses,... | |
 | 1949 - 776 pages
...following cases: (i) Case I B. The net Income shall first be computed by deducting from such 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 amount of net income so determined... | |
 | 1961 - 636 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... | |
 | 1960 - 880 pages
...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... | |
 | 1970 - 868 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 - 764 pages
...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... | |
 | 1966 - 500 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...apportioned or allocated thereto, and a ratable part oí any expenses, losses, or other deductions which cannot definitely be allocated to some Item or... | |
 | 2001 - 942 pages
...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... | |
 | 1977 - 864 pages
...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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