 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...STATES. — from the items of gross income specified in subsection (c) of this section there shall be deducted the expenses, losses, and other deductions...income from sources without the United States. (e) INCOME FROM SOURCES PARTLY WITHIN AND PARTLY WITHOUT UNITED STATES. — Items of gross income, expenses,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | 1940 - 1806 էջ
...§§9.119-1 to 9.119-6 as being derived specifically from sources within the United States there shall nown as toilet articles, which are used or applied,...used or applied, for toilet purposes. Any article ad other expenses, losses, or deductions which can not definitely be allocated to some item or class of... | |
 | 1939 - 1030 էջ
...3.119-1 to 3.119-6 as being derived specifically 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 can not definitely be allocated to some item or class of... | |
 | 1941 - 1688 էջ
...19.119-1 to 19.119-6, as being derived specifically from sources within the United States, there shall rofits rather than a reasonable allowance as compensation...personal services actually rendered. In the case of a ta other expenses, losses, or deductions which cannot definitely be allocated to some item or class of... | |
 | 1939 - 720 էջ
...or allocated thereto and a ratable part of other expenses, losses, and other deductions which cannot definitely be allocated to some Item or class of gross Income. The remainder, if any, shall be Included in full as net Income from sources within the Philippines. In the case of gross Income derived... | |
 | United States - 1953 - 1744 էջ
...States, the net income may first be computed by deducting the expenses, losses, or other deductions ealization by such shareholders of gain attributable...such property. (B) For the purposes of subparagraph items or class of gross income; and the portion of such net income attributable to sources within the... | |
 | United States. Tax Court - 1944 - 1686 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...class of gross Income. The remainder, if any, shall be Included In full as net Income from sources within the United States." It will be seen that only one... | |
 | United States. Court of Claims - 1943 - 908 էջ
...in articles 671-676 as being derived specifically 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 can not definitely be allocated to some item or class of... | |
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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,... 
