 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 էջ
...short-term capital gains ; (8) Deductions otherwise allowed by law not attributable to the operation of u trade or business regularly carried on by the taxpayer...gross income not derived from such trade or business. For the purposes of this paragraph deductions and gross Income shall be computed with the exceptions... | |
 | United States. Court of Claims - 1937 - 786 էջ
...over the gross income, with the following exceptions and limitations: (1) NONBUSINESS DEDUCTIONS. — Deductions otherwise allowed by law not attributable...business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business;... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1004 էջ
...such trade or business. * * * Plaintiff is not entitled to the deduction of this bad debt if it was "not attributable to the operation of a trade or business regularly carried on" by him. Plaintiff's business was a brokerage business carried on through the instrumentality of the brokerage... | |
 | Tennessee Bar Association - 1927 - 536 էջ
...flood-waters shall be allowed, as deductions from gross income, regardless of whether or not such losses were attributable to the operation of a trade or business regularly carried on by the taxpayer. (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Wisconsin - 1935 - 1310 էջ
...following year. For the purposes of this section, net business income shall consist of all the income attributable to the operation of a trade or business regularly carried on by the taxpayer, less the deduction of business expenses allowed in sections 71.03 and 71.04. (2) The amendment of the... | |
 | National City Company - 1921 - 104 էջ
...net loss may be claimed is January 1, 1921. It is confined to losses sustained in or resulting from the operation of a trade or business regularly carried on by the taxpayer. In such a case, losses sustained from the sale of capital assets, as real estate, machinery, etc.,... | |
 | 1925 - 474 էջ
...loss to be deductible from income in computing the amount of income tax, the 'loss must result from the operation of a trade or business regularly carried on by the taxpayer. A loss resulting from an isolated business transaction cannot 'be. deducted. In this case it appeared... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...allowed by section 214 or 234 over the gross income, with the following exceptions and limitations: (1) Deductions otherwise allowed by law not attributable...to the operation of a trade or business regularly earned on by the taxpayer shall be allowed only to the extent of the amount of the gross income uot... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...allowed by section 214 or 234 over the gross income, with the following exceptions and limitations: (1) Deductions otherwise allowed by law not attributable...business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business;... | |
 | John F. Sherwood - 1925 - 206 էջ
...allowed by section 214 or 234 over the gross income, with the following exceptions and limitations: (1) Deductions otherwise allowed by law not attributable...business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business;... | |
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Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer... 
