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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 shall (in the case of a taxpayer other than a corporation) be allowed only to the extent of the amount of the gross income... "
Cases Decided in the United States Court of Claims ... with Report of ... - Էջ 188
United States. Court of Claims, Audrey Bernhardt - 1951
Ամբողջությամբ դիտվող - Այս գրքի մասին

Proceedings of the Annual Session of the Bar Association of Tennessee

Tennessee Bar Association - 1927 - 536 էջ
...not attributable to the operation of a trade or 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 ; Provided that any losses during the taxable year 1927, or during any taxable year beginning after...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 էջ
...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 derived from such trade or business ; (2) In the case of a taxpayer other than a corporation, deductions...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Accounting

John F. Sherwood - 1925 - 206 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases on Federal Taxation, Հատոր 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Report of the Joint Committee on Internal Revenue Taxation, Հատորներ 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...not attributable to the operation of a trade or 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; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 էջ
...not attributable to the operation of a trade or 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; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code Annotated

United States - 1928 - 1164 էջ
...not attributable to the operation of a trade or 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; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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