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" ... a ratable part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of gross income... "
Cases Decided in the Court of Claims of the United States - Halaman 164
oleh United States. Court of Claims - 1941
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...
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Cases on Federal Taxation, Volume 1

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...
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The Income Tax in Great Britain and the United States

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....
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Comparison of the Revenue Acts of 1934 and 1936

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...
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Chicago Daily News Almanac and Political Register

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...
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The Code of Federal Regulations of the United States of America Having ...

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...
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The Code of Federal Regulations of the United States of America ..., Buku 2

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...
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Comparative Law Series, Volume 2

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...
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Reports of the Tax Court of the United States, Volume 47

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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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