 | Philippines - 1986 - 492 lapas
...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... | |
 | New York (State). Comptroller's Office - 1919 - 24 lapas
...differ from those allowed residents, as stated in answer 42? ' They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the state ". Subject to that qualification, non-residents are entitled... | |
 | Robert Hiester Montgomery - 1920 - 1304 lapas
...from gross income allowable to a nonresident are the same as allowed to a resident, except that they arising from sources within the State of New York, that is, in connection with property owned or with... | |
 | New York (State) - 1919 - 520 lapas
...differ from those allowed residents, as stated in answer 42 ? They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the State." Subject to that qualification, non-residents are entitled to... | |
 | George Edwin Holmes - 1919 - 1052 lapas
...corporations, but, with the exception of interest and taxes paid or accrued within the taxable year, are 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... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...from gross income allowable to a nonresident are the same as allowed to a resident, except that they are allowed only if, and to the extent that, they are connected with income arising from sources within the State of New York, that is, in connection with property owned or with... | |
 | National City Company, United States - 1919 - 104 lapas
...(12) (par. 62, 65, 68-71, 73), and clause (e) of paragraph (3) (par. 64) 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... | |
 | Alabama - 1919 - 1476 lapas
...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... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...subject to the general requirement that all deductions in the case of foreign corporations will be allowed only if and to the extent that they are connected with income arising from a source within the United States.53 This deduction is more fully discussed elsewhere... | |
 | 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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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... 
