States, the net income may first 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... Comparison of the Revenue Acts of 1918 and 1921 - Page 34by United States - 1924 - 240 pagesFull view - About this book
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1957 - 1028 pages
...income specified in subsection (c) of this section l there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...net income from sources without the United States. It is apparent from a reading of this subsection that if we hold a § 127 war loss is a loss within... | |
| United States. Court of Claims - Law reports, digests, etc - 1941 - 858 pages
...Act of 1932 providing that from the gross income of taxpayer "shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...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... | |
| United States - Law - 1921 - 642 pages
...gross income specified in subdivision (c) be deducted. there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...losses, or other deductions which can not definitely be allothe cated to some item or class of gross income. The remainder, if any, united states. shall be... | |
| United States - Law - 1922 - 1028 pages
...the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States. (c) The following items of gross... | |
| United States - Law - 1922 - 756 pages
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...his office expenses from the gross income derived from sources within the United States. REFERENCE : deductions properly apportioned or allocated thereto...of any expenses, losses, or other deductions which caunot 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
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined... | |
| Eric Louis Kohler - Accounting - 1924 - 514 pages
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...be allocated to some item or class of gross income; and the portion of such net income attributable to sources within the United States may be determined... | |
| Mississippi - Session laws - 1924 - 828 pages
...be included in full as net income from sources within the stateCHAPTER 132 STATE OF MISSISSIPPI 147 apportioned or allocated thereto, and a ratable part...be allocated to some item or class of gross income; and the portion of such taxable income attributable to sources within the state may be determined by... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...States, the net income may first be computed by deducting the expenses, losses or other deductions apportioned or allocated thereto and a ratable part...deductions which can not definitely be allocated to some items or class of gross income ; and the portion of such net income attributable to sources within... | |
| |