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" States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not... "
The Code of Federal Regulations of the United States of America - 122. lappuse
1998
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Cases Decided in the Court of Claims of the United States, 93. sējums

United States. Court of Claims - 1941 - 858 lapas
...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 part of any expenses, losses, or other deductions which cannot definitely be allocated to some item or class of...
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Statutes of the United States of America

United States - 1921 - 642 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...property; and (d) From the items of gross income specified in subdivision (c) there shnll 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...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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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 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...allocated to sources within the United States, there shall be deducted therefrom, in computing net income, the expenses, losses, and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses, or other deductions which can not definitely be allocated to some item or class...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...the United States, there shall be deducted (for the purpose of computing the net income therefrom) the expenses, losses and other deductions properly...apportioned or allocated thereto and a ratable part of other expenses, losses or other deductions which can not definitely be allocated to some item or class...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...United States. (b) From the items of gross income specified in subdivision (a) there 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...
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