| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 1028 pages
...Without United States. — From the items of gross income specified in subsection (c) of this section l there shall be deducted the expenses, losses, and...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... | |
| United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...— Under section 119 (b) of the Revenue Act of 1932 providing that from the gross income of taxpayer "shall be deducted the expenses, losses, and other...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... | |
| United States - Law - 1921 - 642 pages
...without the United States. (d) From the items of gross income specified in subdivision (c) be deducted. there shall be deducted the expenses, losses, and...of any expenses, losses, or other deductions which can not definitely be allothe cated to some item or class of gross income. The remainder, if any, united... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...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... | |
| United States - Law - 1922 - 1028 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...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... | |
| United States - Law - 1922 - 756 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...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... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...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... | |
| United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...part of any expenses, losses, or other deductions COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. which can not definitely be allocated to some item... | |
| Eric Louis Kohler - Accounting - 1924 - 514 pages
...property located in the United States. (b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses,...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... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...located without the United States. (d) From the items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and...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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