 | Philippines - 1986 - 492 페이지
...and a foreign corporation, the deductions for taxes provided in paragraph (1) of this subsection (c) shall be allowed only if and to the extent that they...are connected with income from sources within the Philippines; and (B) In the case of a citizen of a foreign country residing in the Philippines whose... | |
 | George Edwin Holmes - 1920 - 1186 페이지
...foreign corporation may also deduct worthless debts, losses in inventory and from rebates and net losses if and to the extent that they are connected with income from sources within the United States. This subject is more fully discussed in another chapter.62 DEPRECIATION. A foreign corporation may... | |
 | United States - 1921 - 642 페이지
...deductions united state*, 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 Port, p. 243. respect to sources... | |
 | National City Company - 1921 - 104 페이지
...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... | |
 | United States - 1922 - 1028 페이지
...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... | |
 | United States - 1922 - 756 페이지
...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 페이지
...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. Congress. House. Committee on Ways and Means - 1923 - 256 페이지
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 페이지
...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... | |
 | Eric Louis Kohler - 1924 - 514 페이지
...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; and the proper apportionment and allocation of the deductions with respect... 
