 | John F. Sherwood - 1925 - 206 lapas
...of a corporation entitled to the benefits of section 262 the deductions allowed in subdivision (a) shall be allowed only if and to the extent that they...with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources within and without... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...individual, the 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...with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of income within... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...paragraphs (1), (4), (7), (8), (9), (10), and (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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...of a corporation entitled to the benefits of section 262 the deductions allowed in subdivision (a) shall be allowed only if and to the extent that they...with income from, sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources within and without... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...taxation under this title. SEC. 232. DEDUCTIONS. In the case of a foreign corporation the deductions shall be allowed only if and to the extent that they...with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources within and without... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...of a corporation entitled to the benefits of section 262 the deductions allowed in subdivision (a) shall be allowed only if and to the extent that they...with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources within and without... | |
 | 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
...subdivision (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 - 1164 lapas
...individual, the 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...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 - 268 lapas
...individual, the 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...with income from sources within the United States; SEC. 216. (e) In the case of a nonresident alien individual * * * the personal exemption shall be only... | |
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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... 
