 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...DEDUCTIONS. (a) General rule. — 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; and the proper apportionment and allocation of the deductions with" respect to sources of income within... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (10), shall be allowed only 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 with respect to sources of income within... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...depletion, depreciation and obsolescence are allowed to non-resident aliens and foreign corporations if, and to the extent that, they are connected with income from sources within the United States (Revenue Act of 1926, Sections 214 (6) and 234 (&) )• See Chapter IV for a definition of the phrase... | |
 | United States. Board of Tax Appeals - 1927 - 1522 lapas
...(a), except those allowed in paragraph (2) and in clauses (a), (b), and (c) of paragraph (3), shall be allowed only If and to the extent that they are connected with income arising from sources within ' the United States * * *. From the above-quoted sections of the Revenue... | |
 | United States - 1928 - 268 lapas
...DEDUCTIONS. (a) General rule. — 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; and the proper apportionment and allocation of the deductions with respect to sources of income within... | |
 | United States - 1928 - 1164 lapas
...deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (10), shall be allowed only 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 with respect to sources of income within... | |
 | Virginia - 1928 - 328 lapas
...case of a taxpayer other than a resident of this State the deductions allowed in this section shall be allowed only if, and to the extent that, they are connected with income arising from sources within the State and taxable under this chapter to a nonresident taxpayer ; and... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (1o), shall be allowed only 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 with respect to sources of income within... | |
 | Robert Hiester Montgomery - 1923 - 1760 lapas
...allowed to foreign corporations and to domestic corporations entitled to the benefits of section 262, only if and to the extent that they are connected with income from sources within the United States. In the case of nonresident alien individuals, however, (i) losses sustained during the taxable year... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...23 for business expenses, interest, taxes, losses in trade, bad debts, depreciation, and depletion are allowed only if and to the extent that they are...with income from sources within the United States. (See also section 215 and article 1071.) In the case of such taxpayers, however, (1) losses sustained... | |
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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... 
