 ... there shall be included in the gross income an amount which bears the same relation to the total compensation as the number of days of performance of the labor or services within the United States bears to the total number of days of performance of...  Reports of the United States Tax Court - Page 278by United States. Tax Court - 1981Full view - About this book
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount...of labor or services for which the payment is made. ART. 321. Eentals and royalties. — Gross income from sources within the United States includes rentals... | |
 | Robert Hiester Montgomery - Excess profits tax - 1923 - 1760 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount...of labor or services for which the payment is made. (Art. 319.) RULING. The firm of M & Co. is a domestic partnership which earns all of its income from... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount...of labor or services for which the payment is made. Wages received for services rendered inside the territorial limits of the United States are to be regarded... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount...of labor or services for which the payment is made. Wages received for services rendered inside the territorial limits of the United States are to be regarded... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, there shall be included in the gross income an amount...of labor or services for which the payment is made. Except as provided in section 119 (a) (3), wages received for services rendered inside the territorial... | |
 | Administrative law - 1940 - 1806 pages
...amount to be included in the gross Income shall be determined by an apportionment on the time basis, ie, ibutable on class B exclusively, class A's 6 percent...of preferences is class A $6 per share, class B $6 Except as provided in section 119 (a) (3), wages received for services rendered inside the territorial... | |
 | Administrative law - 1941 - 1688 pages
...amount to be included in the gross income shall be determined by an apportionment on the time basis, ie, he I8 Except as provided in section 119 (a) (3), wages received for services rendered inside the territorial... | |
 | Administrative law - 1939 - 1030 pages
...income shall be determined by an apportionment on the time basis, ie, there shall be included in tie gross income an amount which bears the same relation...of labor or services for which the payment is made. Except as provided in section 119 (a) ( 3) of the Act, wages received for services rendered inside... | |
 | Administrative law - 1961 - 636 pages
...business maintained in a foreign country or in a possession of the United States by that corporation. (b) Amount includible in gross income. If a specific...of labor or services for which the payment is made. (c) Coastwise travel. Except as to income excluded by paragraph (a) of this section, wages received... | |
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