 In the case of a nonresident alien individual the deductions shall be allowed only if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions with...  State Finances - Halaman 14oleh New York (State). Comptroller's Office - 1919Tampilan utuh - Tentang buku ini
 | Philippines - 1986 - 492 halaman
...foreign corporation, the deductions for taxes provided in paragraph (1) of this subsection (c) shall be allowed only if and to the extent that they are connected with income from sources within the Philippines; and (B) In the case of a citizen of a foreign country residing... | |
 | Robert Hiester Montgomery - 1920 - 1304 halaman
...(a), except those allowed ^in paragraph (2) and in clauses (a), (b) and (c) of paragraph (3), shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment and allocation of the deductions with... | |
 | New York (State) - 1919 - 520 halaman
...paragraph " j," [Vol. 20] Comptroller the Federal statute permits the taxpayer to deduct contributions or gifts to corporations organized and operated exclusively...entitled to deductions enumerated in paragraphs " a," " c," " f," " g," " h " and " i." The provision corresponding to paragraph "b" in answer 42, allows... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 halaman
...case of a taxpayer other than a resident of the state the deductions allowed in this section shall be allowed only if, and to the extent that, they are...with income arising from sources within the state ; and the proper apportionment and allocation of the deductions with respect to sources of income within... | |
 | Henry Montefiore Powell - 1919 - 708 halaman
...case of a taxpayer other than a resident of the state the deductions allowed in this section shall be allowed only if, and to the extent that, they are...connected with income arising from sources within the stale; and the proper apportionment and allocation of the deductions with respect to sources of income... | |
 | George Edwin Holmes - 1919 - 1052 halaman
...corporations, but, with the exception of interest and taxes paid or accrued within the taxable year, are allowed only if and to the extent that they are connected with income arising from a source within the United States ; and the proper apportionment and allocation of the dechictions... | |
 | Harris, Forbes & co., New York - 1919 - 164 halaman
...paragraphs (1), (4), (7), (8), (9), (10), (12), and clause (e) of paragraph (3), of subdivision (a) shall be allowed only if and to the extent that they are connected with income arising from a source within the United States; and the proper apportionment and allocation of the deductions with... | |
 | George Edwin Holmes - 1919 - 1048 halaman
...subject to the general requirement that all deductions in the case of foreign corporations will be allowed only if and to the extent that they are connected with income arising from a source within the United States.53 This deduction is more fully discussed elsewhere in this book.5*... | |
 | National City Company, United States - 1919 - 104 halaman
...(12) (par. 62, 65, 68-71, 73), and clause (e) of paragraph (3) (par. 64) of subdivision (a) shall be allowed only if and to the extent that they are connected with income arising from a source within the United States ; and the proper apportionment and allocation of the deductions with... | |
 | Alabama - 1919 - 1476 halaman
...individual or foreign corporation, the deductions allowed in paragraphs a, d, f, g, h and i, shall be allowed only if and to the extent that they are connected with income arising from a source within the State of Alabama, and a proper 379 apportionment or allocation of the deductions... | |
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