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" 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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 359. lappuse
2001
Pilnskats - Par šo grāmatu

Official Gazette, 82. sējums,30-32. izdevums

Philippines - 1986 - 492 lapas
...and a 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 in the Philippines whose...
Pilnskats - Par šo grāmatu

Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 lapas
...non-resident 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...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...In the 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 state; and the proper apportionment and allocation of the deductions...
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...In the 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 state ; and the proper apportionment and allocation of the deductions...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 lapas
...exceptions of interest and certain taxes, which are discussed in later paragraphs in this chapter) "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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 lapas
...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...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...those allowed in paragraph (2) (par. 150) and in clauses (a), (b),and (c) of paragraph (3), (par. 151), 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...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...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...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1920 - 1186 lapas
...foreign corporation may also deduct worthless debts, losses in inventory and from rebates and net losses if and to the extent that they are connected with income from sources within the United States. This subject is more fully discussed in another chapter.62 DEPRECIATION. A foreign corporation may...
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Regulations 45 Relating to the Income Tax and War Profits and Excess Profits ...

United States. Bureau of Internal Revenue - 1920 - 346 lapas
...subdivision (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...
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