 | Virginia - 1928 - 328 lapas
...In the case of a taxpayer other than a resident of this 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 and taxable under this chapter to a nonresident taxpayer ; and... | |
 | Robert Hiester Montgomery - 1927 - 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... | |
 | Robert Hiester Montgomery - 1923 - 1760 lapas
...allowed to foreign corporations and to domestic corporations entitled to the benefits of section 262, only if and to the extent that they are connected with income from sources within the United States. In the case of nonresident alien individuals, however, (i) losses sustained during the taxable year... | |
 | Robert Hiester Montgomery - 1919 - 1016 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 a source within the United States; and the proper apportionment and allocation of the... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...provided in article 1042. 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 lapas
...SEC. 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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...provided in article 2117. 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...statute. 399 SEC. 232. DEDUCTIONS. (a) In general. 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... | |
 | United States - 1939 - 780 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... | |
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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... 
