 | Philippines - Law - 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... | |
 | New York (State). Comptroller's Office - Finance - 1919 - 24 pages
...from those allowed residents, as stated in answer 42? ' They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the state ". Subject to that qualification, non-residents are entitled... | |
 | Alabama - Law - 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... | |
 | Henry Montefiore Powell - Corporations - 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... | |
 | New York (N.Y.). Tax Commission - Taxation - 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... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...losses of property within the United States.37 In the case of foreign corporations such deductions are 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 such... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...reileterminatiou shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. (b) In the case of a nonresident alien individual the deductions allowed in paragraphs (1), (4), (7), (8), (9), (10), and (12), and clause (e) of paragraph (.'!), of subdivision... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...redetermination shall be credited or refunded to the taxpayer in accordance with the provisions of section 252. (b) In the case of a nonresident alien individual the deductions allowed in paragraphs (1), (4), (7), (8), (9), (10), (12), and clause (e) of paragraph (3), of subdivision (a)... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...credited or refunded to the taxpayer in accordance with the provisions of Section 252 (par. 195). 74. (b) In the case of a nonresident alien individual the deductions allowed in paragraphs (1), (4), (7), (8), (9), (10), (12) (par. 62, 65, 68-71, 73), and clause (e) of paragraph... | |
 | New York (State) - Administrative courts - 1919 - 520 pages
...differ from those allowed residents, as stated in answer 42 ? They differ fundamentally in that they are allowed only " if, and to the extent that, they are connected with income arising from sources within the State." Subject to that qualification, non-residents are entitled to... | |
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In the case of a nonresident alien individual, the deductions allowed in subdivision (a), except those allowed in paragraphs (5), (6), and (10), shall be allowed only if and to the extent that they are connected with income from sources within the United... 
