| Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot 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 halaman
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses or other deductions which cannot definitely be allocated to some items or class of gross income ; and the portion of such net income attributable to sources within... | |
| Harrison B. Spaulding - 1927 - 336 halaman
...the expenses, losses and other deductions properly apportioned or allocated thereto, and a rateable part of any expenses, losses or other deductions which cannot definitely be allocated to some item of gross income. The remainder is treated in full as net income from sources without the United States.... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...computed by deducting the expenses; losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses; or other deductions which cannot definitely be allocated to some items./ or class of gross income ; and the portion of such net income attributable to sources within... | |
| 1924 - 1040 halaman
...expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part oí o honesty and decency in politics. Elections arc public affairs co groas income. The remainder, it any', shall bo included in full as net income from sources within the... | |
| 1941 - 1688 halaman
...United States, the expenses, losses, or other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions...be allocated to some item or class of gross income. Of the amount of net income so determined, one-half shall be apportioned in accordance with the value... | |
| 1940 - 1806 halaman
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and Items or class of gross Income; and the portion of such net Income attributable to sources within the... | |
| 1939 - 720 halaman
...computed by deducting the expenses, losses, or other deductions apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which cannot 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. Tax Court - 1967 - 786 halaman
...expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which cannot...be allocated to some Item or class of gross Income. ample, in Commercial Union Assurance Co. v. Commissioner, 144 F. 2d at 996, the Court of Appeals said... | |
| 1961 - 636 halaman
...United States, the expenses, losses, or other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions...be allocated to some item or class of gross income. (11) Of the amount of taxable income so determined, one-half shall be apportioned in accordance with... | |
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