 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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... 
