 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...  Federal Income Taxes, 1927 - Page 486by Eric Louis Kohler - 1927 - 592 pagesFull view - About this book
 | Philippines - 1986 - 492 pages
...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... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...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...respect to sources of income within and without the state shall be determined under rules and regulations to be prescribed by the comptroller.1' The regulations... | |
 | George Edwin Holmes - 1919 - 1048 pages
..."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 deductions with respect lo sources of income within and without the United States shall be determined under rules and regulations... | |
 | Alabama - 1919 - 1476 pages
...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 - 1919 - 1052 pages
...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... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...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... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...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 pages
...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... | |
 | National City Company, United States - 1919 - 104 pages
...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... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 pages
...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... | |
| |
