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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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Comparison of the Revenue Acts of 1936 and 1938, 36. sējums

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...chapter. 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...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 lapas
...statute.*t SKC. 232. DEDUCTIONS. (a) In general. in the case of n 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...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...Deductions. — (a) General rule. — In the case of a nonresident alien individual the deductions Is hereby authorized and directed upon request of the Board, or and the proper apportionment and allocation of the deductions with respect to sources of Income within...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...statute. *t 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...
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United States Congressional Serial Set, 10332. izdevums

1939 - 174 lapas
...sources within the District. In the case of any corporation, or nonresident individual, the deductions shall be allowed only if and to the extent that they...are connected with income from sources within the District, and the proper apportionment and allocation of income and deductions with respect to sources...
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United States Code, 3. sējums

United States - 1953 - 1744 lapas
...Stat. 520. § 232. Deduction»— (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...
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Reports of the Tax Court of the United States, 47. sējums

United States. Tax Court - 1967 - 786 lapas
...ex»SEC. 232. DEDUCTIONS. [ Revenue Act of 1928] In i hi- case of a foreign corporation the deductions shall be allowed only If and to the extent that they...are connected with Income from sources within the Onlted States ; and the proper apportionment and allocation of the deductions with respect to sources...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 lapas
...Deductions. Sec. 213. (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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