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" ... is allowed whether or not connected with income from sources within the United States. The proper apportionment and allocation of the deductions with respect to sources within and without the United States shall be determined as provided in part I... "
The Code of Federal Regulations of the United States of America - 298. lappuse
1977
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Statutes of the United States of America

United States - 1921 - 642 lapas
...extent that they are connected states sources. with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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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
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Comrnis§ioner with the approval of the Secretary....
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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
...to domestic corporations, to the extent that such deductions are connected with such gross income. The proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 and articles 32&-331. As to foreign insurance companies, see sections 243 (2), 245(c),246(a)...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217274 under rules and regulations prescribed by the Commissioner with the approval of the...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...if and to the extent that they are connected with income from sources within the United States; and the proper apportionment and allocation of the deductions...the United States shall be determined as provided in section 217 under rules and regulations prescribed by the Commissioner with the approval of the Secretary....
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