 | United States, Walter Elbert Barton - 1944 - 1286 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. Sec. 119. (c) Gross income from... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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... | |
 | Philippines - 1945 - 1064 էջ
...Philippines. — From the items of gross income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions...and a ratable part of any expenses, losses, or other deduc(c) Gross income from sources without the Philippines. — The following items of gross income... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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...allocated thereto and a ratable part of any expenses, 1 For definition of "engaged in trade or business within the United States," see section 211 (b). losses,... | |
 | United States. Supreme Court - 1949 - 974 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. "(c) GROSS INCOME FROM SOURCES... | |
 | 1949 - 776 էջ
...following cases: (i) Case I B. The net Income shall first be computed by deducting from such gross income the expenses, losses, and other deductions properly...of any expenses, losses, or other deductions which cannot definitely be allocated to some Item or class of gross income. The amount of net income so determined... | |
 | 1977 - 864 էջ
...or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross...The remainder, if any, shall be treated in full as taxable income from sources without the United States. § 1.862-1 Income specifically from sources... | |
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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,... 
