| Philippines - 1945 - 1064 lapas
...and a foreign corporation, the deductions for taxes provided in paragraph (1) of this subsection (c) shall be allowed only if and to the extent that they...are connected with income from sources within the Philippines; and (B) In the case of a citizen of a foreign country residing in the Philippines whose... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...213. 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...with income from sources within the United States; and the proper apportionment and allocation of the deductions with respect to sources of income within... | |
| 1966 - 500 lapas
...paragraph. (2) Allocation of deductions. In computing the taxable income of a resident foreign corporation the deductions otherwise allowable shall be allowed...with income from sources within the United States. For this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
| 1960 - 880 lapas
...paragraph. (2) Allocation of deductions. In computing the taxable income of a resident foreign corporation the deductions otherwise allowable shall be allowed...with income from sources within the United States. For this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
| 1977 - 864 lapas
...and subsection (e), in the case of persons entitled to the benefits of this section 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 of income within... | |
| 1992 - 808 lapas
...deduction and a deduction for one personal exemption (see sections 142(b)(2) and 931(e), respectively), are allowed only if and to the extent that they are connected...with income from sources within the United States. The provisions of section 873 and the regulations thereunder, relating to the allowance to nonresident... | |
| 1978 - 948 lapas
...General rule. In the case of a nonresident alien individual the deductions shall be allowed only ii 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. Internal Revenue Service - 1967 - 1388 lapas
...and subsection (e), in the case of persons entitled to the benefits of thin section 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 of income within... | |
| United States. Supreme Court - 1920 - 996 lapas
..."in the case of a taxpayer other than a resident of the 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; . . ." By § 362, [74] certain exemptions are allowed to any... | |
| United States. Congress. House. Committee on Ways and Means - 1959 - 670 lapas
...gross income from sources within the United States, reduced by the deductions allowed by this chapter to the extent that they are connected with income from sources within the United States, and upon the amount included in gross Income under paragraph (2) of this subsection. Proper apportionment... | |
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