| United States - Law - 1921 - 642 pages
...extent that they are connected states sources. with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
| United States - Law - 1922 - 756 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
| United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Comrnis§ioner with the approval of the Secretary.... | |
| Eric Louis Kohler - Accounting - 1924 - 514 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...to domestic corporations, to the extent that such deductions are connected with such gross income. The proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 and articles 32&-331. As to foreign insurance companies, see sections 243 (2), 245(c),246(a)... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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...the United States shall be determined as provided in section 217274 under rules and regulations prescribed by the Commissioner with the approval of the... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary.... | |
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