 | 1966 - 516 lapas
...paragraph. (2) Allocation of deductions. in computing the taxable income of a resident foreign corporation the deductions otherwise allowable shall be allowed...with income from sources within the United States. For this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
 | 1968 - 544 lapas
...paragraph. (2) Allocation of deductions. In computing the taxable income of a resident foreign corporation the deductions otherwise allowable shall be allowed...with income from sources within the United States. For this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
 | United States. Internal Revenue Service - 1966 - 594 lapas
...current year's taxes. Deductions. — In computing the taxable income of a resident foreign corporation the deductions otherwise allowable shall be allowed...with income from sources within the United States. For this purpose, the proper apportionment and allocation of the deductions with respect to sources... | |
 | 1921 - 628 lapas
...trader, the deductions allowed in sub-division (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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 lapas
...§ 231, 47 Stat 229.) 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... | |
 | 1919 - 1142 lapas
...subdivision (a), except those allowed in paragraph (2) and in clausei (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... | |
 | Virginia - 1928 - 1496 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... | |
| |
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... 
