 | Diplomatic and consular service, American - 1926 - 454 pages
...sources without the United States if such amounts constitute earned income as defined in section 209; but such individual shall not be allowed as a deduction...against amounts excluded from gross income under this paragraph." That portion of section 20'^ which is pertinent to the instant case is as follows: "(1)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...sources without the United States if such amounts constitute earned income as defined in section 31; but such individual shall not be allowed as a deduction...excluded from gross income under this subsection. (b) Income of foreign governments. — The income of foreign governments received from investments... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...sources without the United States if such amounts constitute earned income as denned in section 209; but such individual shall not be allowed as a deduction...against amounts excluded from gross income under this paragraph. (c) In the case of a nonresident alien individual, gross income means only the gross income... | |
 | United States - Law - 1928 - 1164 pages
...the United States if such amounts constitute earned income as defined in section 940 of this title ; but such individual shall not be allowed as a deduction...against amounts excluded from gross income under this paragraph. (c) In the case of a nonresident alien individual, gross income means only the gross income... | |
 | United States - Finance - 1928 - 268 pages
...sources without the United Stages if such amounts constitute earned income as defined in section 209; but such individual shall not be allowed as a deduction...against amounts excluded from gross income under this paragraph. (5) The income of foreign governments received from investments in the United States in... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...sources without the United States if such amounts constitute earned income as defined in section 209; but such individual shall not be allowed as a deduction...against amounts excluded from gross income under this paragraph. The Senate unsuccessfully attempted to limit the exemption to amounts derived or received... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...sources without the United1 States if such amounts constitute earned income as defined in section 31 ; but such individual shall not be allowed as a deduction...excluded from gross income under this subsection. (b) Teachers in Alaska and Hawaii. — In the case of an individual employed by Alaska or Hawaii or... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...amounts paid by the United States or any agency thereof) if such amounts constitute earned income; but such Individual shall not be allowed as a deduction...excluded from gross income under this subsection. As used in this subsection the term " earned income" means wages, salaries, professional fees, and... | |
 | United States - 1933 - 174 pages
...American bank and he draws only a part thereof for use abroad. Such an individual is not permitted to take as a deduction from his gross income any deductions...against amounts excluded from gross income under this head. Anyone claiming his exemption for income earned while in foreign countries may not deduct from... | |
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States or any agency thereof) if such amounts constitute earned income as defined in paragraph (3); but such individual shall not be allowed as a deduction from his gross income any deductions properly allocable to or chargeable against amounts excluded... 
