 | United States. Court of Claims - 1941 - 858 էջ
...(b) of the Revenue Act of 1932 providing that from the gross income of taxpayer "shall be deducted the expenses, losses, and other deductions properly...expenses, losses, or other deductions which cannot be allocated to some item or class of gross income," and "the remainder, if any, shall be included... | |
 | United States - 1921 - 642 էջ
...(d) From the items of gross income specified in subdivision (c) be deducted. there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allothe cated to some item or class of gross income. The remainder, if any, united... | |
 | United States - 1922 - 756 էջ
...United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 էջ
...United States; (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | United States - 1922 - 1028 էջ
...property; and (d) From the items of gross income specified in subdivision (c) there shnll be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 էջ
...United States; (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 էջ
...United States; (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...United States. (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | Eric Louis Kohler - 1924 - 514 էջ
...United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall... | |
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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,... 
