 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 1028 pages
...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... | |
 | United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...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... | |
 | United States - Law - 1921 - 642 pages
...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... | |
 | United States - Law - 1922 - 1028 pages
...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,... | |
 | United States - Law - 1922 - 756 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... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...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... | |
 | Mississippi - Session laws - 1924 - 828 pages
...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... | |
 | United States - Finance - 1924 - 260 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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For gains, profits, and income from the sale of personal property, see subsection (e). "(b) NET INCOME FROM SOURCES IN UNITED STATES. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses,... 
