 | United States. Internal Revenue Service - 1924 - 396 էջ
...318-324 as being derived specifically from sources within and •without 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 can not definitely be allocated to some item or class of... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...United States. SEC. 217. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions...losses, or other deductions which can not definitely be 122 Act of 1917. NET INCOME OF NONRESIDENT ALIENS Act of 1916. 123 Act of 1913. Act of 1924. Act of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...without the United States. (d) From the items of gross income specified in subdivision (c) 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... | |
 | John F. Sherwood - 1925 - 206 էջ
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...without the United States. (d) From the items of gross income specified in subdivision (c) 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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...States, the net income may first be computed by deducting the expenses, losses or other deduct. ons apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income ; and the portion, of such net income attributable to sources within... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the... | |
 | United States - 1928 - 268 էջ
...States. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...losses, or other deductions which can not definitely be (2) The amount received as dividends (A) from a domestic corporation other than a corporation entitled... | |
 | United States - 1928 - 1164 էջ
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated' thereto and a ratable part...deductions Which can not definitely be allocated to some items or class of gross income; and the portion of such net income attributable to sources within the... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...and (5) Gains, profits, and income from the sale of real property located in the United States. shall be deducted the expenses, losses, and other deductions...class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States. (c) The following items of gross... | |
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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, losses,... 
