 | 1970 - 548 lapas
...standard deduction, see section 142 (b) (1). § 1.873-1 Deductions allowed nonresident alien individuáis. (a) General provisions — (1) Allocation of deductions....which is not connected with income from such sources. Por this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
 | 1971 - 544 lapas
...deduction. (e) Standard deduction. For disallowance of standard deduction, see section 142 (b) (1). § 1.873-1 Deductions allowed nonresident alien individuals....which is not connected with income from such sources. Por this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
 | 1972 - 604 lapas
...General rule. In the case of a nonresident, alien Individual the deductions shall be allowed only U and to the extent that they are connected with Income from sources within the united States; and the proper apportionment and allocation oí the deductions with respect to sources oí Income within... | |
 | 1972 - 580 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... | |
 | 1967 - 528 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... | |
 | Joseph Isenbergh - 2006 - 918 lapas
...however, is asserted in section 873(a): "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 that is effectively connected with the conduct of a trade or business within the United States; and... | |
 | 1973 - 618 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... | |
 | 1969 - 556 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... | |
 | 1970 - 556 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... | |
 | 1971 - 552 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... | |
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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... 
