 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...such deductions. (2) ALLOCATION OF DEDUCTIONS. — In the case of a foreign corporation the deductions ably be expected to exceed — (A) $5,000, in the...single individual other than a head of a household and the proper apportionment and allocation of the deductions with respect to sources within and without... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1964 - 418 lapas
...other words, they are not required to report income from sources outside Puerto Eico. Deductions are allowed only if and to the extent that they are connected with income from sources within this Commonwealth. Foreign corporations or partnerships not engaged in trade or business in this Commonwealth... | |
 | United States. Congress. House. Committee on Ways and Means - 1965 - 178 lapas
...and subsection (e), in the case of persons entitled to the benefits of this section 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. Congress. House. Committee on Ways and Means - 1966 - 54 lapas
...and subsection (e), in the case of persons entitled to the benefits of this section 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. Congress. House. Committee on Ways and Means - 1966 - 60 lapas
...and subsection (e), in the case of persons entitled to the benefits of this section 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. Tax Court - 1967 - 748 lapas
...ex•SEC. 232. DEDUCTIONS. [Revenue Act of 1928] 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1204 lapas
...and subsection (e) , in the case of persons entitled to the benefits of this section the deductions shall be allowed only if and to the extent that they are connected with income from sources withiD the United States; and the proper apportionment and allocation of the deductions with respect... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1068 lapas
...and subsection (e). In the case of persons entitled to the benefits of this section the deductions shall be allowed only If and to the extent that they are connected with Income tram «o\nc«a within the United States; ane\ ttve tjtotj« «pportion tions w portlonment and allocation... | |
 | 1969 - 548 lapas
...standard deduction, see section 142 (b) (1). § 1.873-1 Deductions allowed nonresident alien individual«. (a) General provisions — (1) Allocation of deductions....otherwise allowable shall be allowed only If, and to tbe extent that, they are connected with income from sources within the United States. No deduction... | |
 | United States. Internal Revenue Service - 1973
...and subsection (e), in the case of persons entitled to the benefits of this section 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... 
