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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 - Página 92
por United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 páginas
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Cases Decided in the United States Court of Claims ... with ..., Volume 137

United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 páginas
...States. — From the items of gross income specified in subsection (c) of this section l there shall be deducted the expenses, losses, and other deductions...class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States. It is apparent from a reading...
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Cases Decided in the Court of Claims of the United States, Volume 93

United States. Court of Claims - 1941 - 858 páginas
...section 119 (b) of the Revenue Act of 1932 providing that from the gross income of taxpayer "shall be deducted the expenses, losses, and other deductions...allocated thereto, and a ratable part of any expenses. 93 C. Cls. TAXES— Continued. INCOME TAXES — Continued. losses, or other deductions which cannot...
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Statutes of the United States of America

United States - 1921 - 642 páginas
...United States. (d) From the items of gross income specified in subdivision (c) be deducted. there shall be deducted the expenses, losses, and other deductions...losses, or other deductions which can not definitely be allothe cated to some item or class of gross income. The remainder, if any, united states. shall be...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volume 4

United States - 1922 - 1028 páginas
...other like property; and (d) From the items of gross income specified in subdivision (c) there shnll be deducted the expenses, losses, and other deductions...class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States. (e) Items of gross income, expenses,...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 páginas
...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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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 páginas
...his office expenses from the gross income derived from sources within the United States. REFERENCE : deductions properly apportioned or allocated thereto...of any expenses, losses, or other deductions which caunot definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...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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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions...part of any expenses, losses, or other deductions COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. which can not definitely be allocated to some item...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 páginas
...be included in full as net income from sources within the stateCHAPTER 132 STATE OF MISSISSIPPI 147 apportioned or allocated thereto, and a ratable part...be allocated to some item or class of gross income; and the portion of such taxable income attributable to sources within the state may be determined by...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 páginas
...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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