 | United States. Internal Revenue Service - 1975 - 652 lapas
...determined by an apportionment on the time basis ; that is, there shall be included in the gross income an amount which bears the same relation to the total...of labor or services for which the payment is made. (d) Effective date. This section applies with respect to taxable years beginning after December 31,... | |
 | United States. Tax Court - 1981 - 1236 lapas
...determined by an apportionment on the time basis; that is, there shall be included in the gross income an amount which bears the same relation to the total...of labor or services for which the payment is made. For convenience, the method of allocation of income on a time basis prescribed above in the regulations... | |
 | United States. Internal Revenue Service - 1976 - 624 lapas
...apportionment on the time basis; that is, there shall be included in the gross income an amount that bears the same relation to the total compensation...of labor or services for which the payment is made. Section 1.861-4(b)(l) of the regulations provides a similar rule for taxable years beginning after... | |
 | United States. Internal Revenue Service - 1977
...determined by an apportionment on the time basis; that is, there shall be included in gross income an (3) The Convention payment is made. In Tennessee Coal, Iron & Railroad Co. v. Muscoda Local No. 123, 321 US 590, 598 (1944),... | |
 | 1970 - 448 lapas
...determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount which bears the same relation to the total...the number of days of performance of the labor or 359 services within the United States bears to the total number of days of performance of labor or... | |
 | United States. Tax Court - 1981 - 1252 lapas
...determined by an apportionment on the time basis; that is, there shall be included in the gross income an amount which bears the same relation to the total...of labor or services for which the payment is made. For convenience, the method of allocation of income on a time basis prescribed above in the regulations... | |
 | 1971 - 544 lapas
...determined by an apportionment on the time basis; that is, there shall be included in the gross income an amount which bears the same relation to the total compensation as the number of days oí performance of the labor or services within the United States bears to the total number of days... | |
 | 1973 - 436 lapas
...determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount which bears the same relation to the total...the United States bears to the total number of days oí performance of labor or services for which the payment is made. § 519.106 Control of a domestic... | |
 | 1967 - 528 lapas
...determined by an apportionment on the time basis; that is, there shall be included in the gross income an amount which bears the same relation to the total...of labor or services for which the payment is made. (c) Coastwise travel. Except as to income excluded by paragraph (a) of this section, wages received... | |
 | 1972 - 580 lapas
...determined by an apportionment on the time basis; that is, there shall be included in the gross income an amount which bears the same relation to the total...of labor or services for which the payment is made. (c) Coastwise travel. Except as to income excluded by paragraph (a) of this section, wages received... | |
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... amount which bears the same relation to the total compensation as the number of days of performance of the labor or services within the United States bears to the total number of days of performance of labor or services for which the payment is made. 
