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" In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with... "
Cases Decided in the Court of Claims of the United States - Página 227
por United States. Court of Claims - 1943
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 páginas
...shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 páginas
...shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 páginas
...shall be allowed only if and to the extent that they are connected with income arising from a source within the United States ; and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 páginas
...be allowed only if and to the extent [163l that they are connected with income arising from a source within the United States; and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 páginas
..."shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment and allocation of the deductions with respect lo sources of income within and without the United States shall be determined under rules and regulations...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 páginas
...only if, and to the extent that, they are connected with income arising from sources within the stale; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the state shall be determined under rules and regulations to be prescribed...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 páginas
...if, and to the extent that, they are connected with income arising from sources within the state ; and the proper apportionment and allocation of the deductions with respect to sources of income within and without the state shall be determined under rules and regulaions to be prescribed...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 páginas
...obsolescence is permitted if and to the extent that it is connected with income arising from a source within the United States; and the proper apportionment and allocation of the deduction with respect to sources of income within and without the United States is determined under...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 páginas
...shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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Pamphlets, Volume 35

Irving National Bank, New York - 1920 - 150 páginas
...shall be allowed only if and to the extent that they are connected with income arising from a source within the United States and the proper apportionment...allocation of the deductions with respect to sources of income within and without the United States shall be determined under rules and regulations prescribed...
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