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" ... (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, and other deductions properly apportioned or allocated thereto and a ratable... "
Miscellaneous Tax Reforms: Hearings Before the Committee on Ways and Means ... - Página 924
por United States. Congress. House. Committee on Ways and Means - 1996 - 1746 páginas
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Cases Decided in the Court of Claims of the United States, Volumen93

United States. Court of Claims - 1941 - 858 páginas
..."shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which cannot be allocated to some item or class of gross income," and "the remainder, if any, shall be included...
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Statutes of the United States of America

United States - 1921 - 642 páginas
...be 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 can not definitely be allocated to some item or class of gross itelVncom"' mcome; and *ne portion of...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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The Federal Statutes Annotated: Containing All the Laws of the ..., Volumen4

United States - 1922 - 1028 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions •which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income The remainder, if any, shall...
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Laws of the State of Mississippi

Mississippi - 1924 - 828 páginas
...from sources within the stateCHAPTER 132 STATE OF MISSISSIPPI 147 apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income; and the portion of such taxable...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 páginas
...shall be deducted the expenses, losses, and other deductions properly apportioned or allocated thereto, and a ratable part of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, if any, shall...
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