 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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...class of gross income. The remainder, if any. shall bf treated in full as net Income from sources without the United States. (e) Income from sources partly... | |
 | 1921 - 628 էջ
...the United States ; " (6) From the items of gross income specified in sub-division (a) 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... | |
 | 1975 - 732 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...income. The remainder, if any, shall be treated in full aa taxable Income from sources without the United States. §1.862-1 Income specifically from source*... | |
 | 1973 - 618 էջ
...§J 1.861-2 to 1.861-7, .elusive, as being income from sources I in in 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 cannot definitely be allocated to some Item or class of... | |
 | 1971 - 552 էջ
...§§ 1.861-2 to 1.861-7. inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1969 - 556 էջ
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1968 - 544 էջ
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1970 - 556 էջ
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1966 - 516 էջ
...§§ 1.861-2 to 1.861-7, inclusive, as being income 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 cannot definitely be allocated to some item or class of... | |
 | 1968 - 534 էջ
...income, shall be determined by deducting therefrom, in accordance with sections 862 (b) and 863 (a), the expenses, losses, and other deductions properly...apportioned or allocated thereto and a ratable part of any other expenses, losses, or deductions which cannot 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,... 
