 | Tennessee Bar Association - 1927 - 536 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business ; Provided that any losses during the taxable year 1927, or during any taxable year beginning after... | |
 | United States. Internal Revenue Service - 1924 - 396 sider
...not attributable to the operation of a trade or business regularly earned on by the taxpayer shall be allowed only to the extent of the amount of the gross income uot derived from such trade or business ; (2) In the case of a taxpayer other than a corporation, deductions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | John F. Sherwood - 1925 - 206 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Eric Louis Kohler - 1927 - 618 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital... | |
 | United States - 1928 - 268 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital... | |
 | United States - 1928 - 1164 sider
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
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Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall (in the case of a taxpayer other than a corporation) be allowed only to the extent of the amount of the gross income... 
