 | Administrative law - 1967 - 528 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... | |
 | Administrative law - 1949 - 774 pages
...alien individuals and foreign corporations engaged in trade or business within the United States, 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... | |
 | Administrative law - 1972 - 580 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... | |
 | United States. Congress. House. Committee on Ways and Means - Internal revenue law - 1977 - 428 pages
...the United States Is determined by deducting from gross income from sources without the United States 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 (sec. 862(b)). Since, as noted... | |
 | United States. Tax Court - Taxation - 1980 - 892 pages
...WITHOUT UNITED STATES. —From the items of gross income specified in subsection (a) there shall be deducted the expenses, losses, and other deductions...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... | |
 | United States. Tax Court - Taxation - 1983 - 1186 pages
...apportioned 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...The remainder, if any, shall be included in full as taxable income from sources within the United States. Section 862 contains parallel provisions with... | |
 | Taxation - 1988 - 34 pages
...to worldwide taxable income. Foreign source taxable income equals foreign source gross income less the expenses, losses, and other deductions properly...apportioned or allocated thereto, and a ratable part of any deductions which cannot definitely be allocated to some item or class of gross income (Code sec. 862(b)).... | |
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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,... 
