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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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 359. lappuse
2001
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The Income and Other Federal Taxes as Affected by Patents, Trade-marks ...

Rex Frye - 1921 - 350 lapas
...(7), (8), alien in(Jlviduals (9), (10) ami (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...
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The Federal Statutes Annotated: Containing All the Laws of the ..., 4. sējums

United States - 1922 - 1028 lapas
...individual, the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (11), 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...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 lapas
...individual, the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (11), 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...
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North Carolina Corporation Code, Annotated: Containing the Statutes ...

James Hinton Pou - 1922 - 1032 lapas
...allocation of deductions. In the case of a nonresident individual, 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 the proper apportionment and allocation of the deductions...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...individual, the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (11), 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...
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Session Laws and Resolutions

North Carolina - 1923 - 730 lapas
...securities, and deposits. 11. In the case of a nonresident individual, 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 the proper apportionment and allocation of the deductions...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 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...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 lapas
...individual the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (n), 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...
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