 | 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... | |
 | National City Company, United States - 1919 - 104 페이지
...those allowed in paragraph (2) (par. 150) and in clauses (a), (b),and (c) of paragraph (3), (par. 151), 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... | |
 | Harris, Forbes & co., New York - 1919 - 164 페이지
...paragraphs (1), (4), (7), (8), (9), (10), (12), and clause (e) of paragraph (3), of subdivision (a) 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 페이지
...paragraphs (1), (4), (7), (8), (9), (10), (12), and clause (e) of paragraph (3), of subdivision (a) 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... | |
 | Henry Montefiore Powell - 1919 - 708 페이지
...In the case of a taxpayer other than a resident of the 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 the proper apportionment and allocation of the deductions... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 페이지
...In the case of a taxpayer other than a resident of the 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 the proper apportionment and allocation of the deductions... | |
 | George Edwin Holmes - 1919 - 1052 페이지
...exceptions of interest and certain taxes, which are discussed in later paragraphs in this chapter) "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... | |
 | Alabama - 1919 - 1476 페이지
...non-resident individual or foreign corporation, the deductions allowed in paragraphs a, d, f, g, h and i, shall be allowed only if and to the extent that they are connected with income arising from a source within the State of Alabama, and a proper 379 apportionment or allocation of... | |
 | 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. Bureau of Internal Revenue - 1920 - 346 페이지
...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... | |
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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... 
