244 SIXTY·SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. ”‘°°"” “‘· tion has been in existence) was derived from sources within the Pmmal swim in United States as determined under the provisions of this section; umm seam. U (3t)BdCompensation for labor or personal services performed in the ni States; etgfiiiisgribeiiltiigiisé (4) Rentals or royalties from (phroperty located the United ""”°“ ‘°’°“· States or from any mterest in su property, including rentals or royalties for the use of or for the privilege of using m the United S£z5.1te2;··gatentsi;Scopydgthts, diectret qggcessesdantdl foljriiiilas, guotod , e-mar,traderan,ranc es,anoer eprop y; and R°"°“"°’°‘°‘· (5) Gains profits, and income from the sale of real property édummdw loc6)t$edFin thphUn1t1;ed States. _ mod _ bdi _ _ ( ) g; 1 a gnjtggmsmsgmmm ae. .i».’§f.’u’“t.. 3n.;;§1i“a°;¤&€T°§t;,;3.;i;.ZT°i§S@& d"L§‘.. .fY.‘EiTI&;2m ' propery a portion or oca ereto an a rata e part 0 any expenses, losses, or other deductions which can not definitely be allocated to some item or class of gross income. The remainder, ifhanty, shglg be included in full as net income from sources within ` the United States.
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QIK • °“‘°""*°"°*‘· (1) Interest other than that derived from sources within the me ems- U‘E$f°DiE?32?¤33 {’.¥?.Z§d€t*.§.“ 5fL'§‘.i‘§’}3$ ?f.§.L‘b§l.‘.;'£%2“.£i”i?iii.. the Lam Gm wmmt United States as provided in paragraph (2) of subdivision (a); are United sims. th(3%J Corgpéansation for labor or personal service performed without e United States· °“‘?' _‘°“‘“ °“" (4) Rentals or foyalties from pro erty located without the United mrnkws . . cg . . Statjs orf froilp any ipiteriest in suwlpropprty, mclulding tigzntals or roy ties ort euseo or ort epri `egeo using wit out eUnited States, patents, copyrights, secret processes and formulas, good will, sms of other ml trade-rplarks, trage raiéds, fran¢.;hises%handaloth;>r lilke propertiy; aneg pmpmy_ _£§)mt:‘ihn;,8;1owt§,Si}1;t0;ncome rom es eo re property ocat wi . ..§§§$'.Q§"°°.,$°?t’§,ZY,l$% (d) From the items of gross income specified in subdivision (c) b‘*"°d“°'£"’· there shall be deducted the expenses, losses, and other deductions properly alpportioned or allocated thereto, and a ratable_ part of any _ _ expenses, osses, or other deductions which can not definitely be allo- ,,,,§,f,",}{‘,‘§,‘,°§,,,'f,‘{f,,§{'g cated to some item or class of gross mcome. The remainder, if any, U¤¤¢¢·* S¤·¤<¤· ghall be treated in full as net income from sources without the United . tates. ieéi£°.°$»liii’1f»'ii°$'.i°“a¤1ii (e) Items of gross income, expenses, losses and deductions, other °"°°"’ U'““’° S°“'°" than those specified in subdivisions (a) and (c), shall be allocated or aplportioncd to sources withinbor vgithoiét tge United States under ru es and re ations prescribed the ommissioner with the ”§`,'ge’f; U““°d S’“‘*” approval of gig Secretary. Where itemsof gross income are selparately allocated to sources within the United States, there shall e deducted (for the p1n·pose of computing the net mcome therefrom) ge expgnazs, lossesdand {Niger detducgticggs properly alpportionedh or ocate eretoan ara a epar o o erex enses ossesoro er dpductions which 0%% not defingtelyifbe alloclztleifi) to sorpelftgm 0;
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with1n_ and without . . . . . umumm sms. ggoss income derived from sources partly within and partly without t e United States, the net mcome may first be computed by deducting ge expensies, loss}? or other deductions iipportionegll ori aglocate ereto an a rata e part o any expenses osses or other e uctions which can not definitely be allocated to sbme item or class of gross ug-;_;?*Sg;*j;*eg°iix·;glx;;* income; and the portion of such net income attributable to sources " within the United States may be determined by processes or formulas
