 | United States. Court of Claims - 1941 - 858 lapas
...income specified in subsection (a) of this section there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...be allocated to some item or class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States.... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...be computed by deducting from the gross income derived from sources partly within and partly without the United States the expenses, losses, or other deductions...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...items of gross income specified in subdivision (c) there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...be allocated to some item or class of gross income. The remainder, if any, shall be treated in full as net income from sources without the United States.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated...be allocated to some item or class of gross income. The remainder, if any, shall be included in full as net income from sources within the United States.... | |
 | Robert Hiester Montgomery - 1923 - 1760 lapas
...be computed by deducting from the gross income derived from sources partly within and partly without the United States the expenses, losses, or other deductions...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...foreign country or produced (in whole or in part) by the taxpayer within a foreign country and sold within the United States, the expenses, losses, or...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...foreign country or produced (in whole or in part) by the taxpayer within a foreign country and sold within the United States, the expenses, losses, or...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...or produced (in whole or in part) by the taxpayer within a possession of the United States and sold within the United States, the expenses, losses, or...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...foreign country or produced (in whole or in part) by the taxpayer within a foreign country and sold within the United States, the expenses, losses, or...of any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. Of the amount of net income... | |
 | 1941 - 1688 lapas
...foreign country or produced (in whole or in part) by the taxpayer within a foreign country and sold Of the amount of net income so determined, one-half shall be apportioned in accordance with the value... | |
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States, the expenses, losses, or 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 gross income. 
