26 SIXTY-Nmm GONGRESSZ *Bme.*I.· cnzvr um.- - ""’°"'*“~ Ki?) its ‘=¤hi WHRIG isnutinlf!·qt,eetmn' deaui g§···¥-‘·; 2 geippeer
( " °’*‘“”"‘ -·¤‘“»· .;:2* r..,,, ‘··*·,c—····g·
- m·,,,·;,··,,¤,····=···· a * @°°°°°’d°Q¤mmdd°°d;'m-&§¤°°°iLZ°Q°i:° ii ia; (Lea
gum ‘“$$»,.,,,..r_ ··§ p *Yf’$t2 ‘¤ e—t;¤¤eh·# j he i;»•lzeeidentce£‘
_A _ ‘iih€;§¤ihHé‘iY ht’*tb=·the=‘ine$me—o£?mhee!;areeot·qteek
mmm b, dm 'ra*E ii§iu’ £ei¤h<>veet•ii·_inKi;•¤; ·»L a · ¤¤¤¤;¤g£.U_% ‘ `(1 ’ 'tbé”é‘#§*bf' eH*intli9ida•!=eitizewo¢5the»Uni4;ed·e8tates, e ”°'g;.,,,°”, ._ _ i e P bo _ __ deinonresxdent of the United Ebates fer inorelhan siminnnths ’ ‘ " * g2I2.f’ §£‘.i£;‘°i;”*’““ *“‘£$£‘$ 4_ Q _11p¤_ Q ( ` ( ( i 2 ih; 299 { ibut such individual shall not be akowedoansewzdumim fifb ll ssillébinifiifyd6di1ctibnapmpe1·Iy&11ocab1etde¤:charge-
., iéidlidéd {thm gross income under’·this para-·
I »u)¤< 4*..*;:Q/-Li;§,, ·‘ ·.; . ,; V-. » W. .` . 4 I T >· _ _ Nmmuuenuu gwé {ID thezchilbi of"'e‘£0nree°ident alien; individual ‘ e income ,,‘:.¥°¤#;,i·;,°°‘é,:.&’,¤; ‘ s ¤ muygloes méeme mmemum mum the’IFnited .sm»¤, "’“"’°“‘ . .?¥§§i@‘¥°¥°'e*é1$Pid¥"$?$’*§'*"F?**¤i°*7¤¤°*·i°P»“*"·‘ ( ( -1 · ‘ `Deductkm 1; l. (LIM; 'V p; .‘¤I'i¤' J ; ri- i ` "°"“""°°‘°°‘* ¥! ¤g¢in¤a¤¤»ih¤mQh§n be .114.-me u Buaneuupmu. ..» wp, ' it *·;l “ 'Q. " 1 ‘ _ (I) Allitdiv ··and neceseryexpenses psd or incurred
'i“’?‘?$?*'Y'i’?8 *¤2‘ e¤3¤¤‘¤;•- °¢y_¤b¤*i¤9¤¤s
T""" °‘°" *"' gg! " i ‘Prdndered68At°M{1;lr1•%’8nlmg?qr1 gpemes! wm. ( _ i qmotmzeupsahea lforpmehlb audllodging) while away ·• < `}i0xii6~’i1if’tHe·"§ui*hi11't·¥S!*_ea‘ trade or business` ~;'and rantnls or »o T he m*ade·h.ba conditiouto ·the·ccntinued ( _ *6; og puypoeeerot the trade orbusiness, cinyuopervy
vi nat taken or ismot taking ' or in
Int¤•¢o¢id•bt|. JM i '· ’· " M "d¢{{6t__ tub}
my suaebieeheagazisunéever or can cob; tions or securities (othertthsn obligatinnsyof
ga is§ued*‘*e?#ei· <24i,-*1917, and originally
* H _ it interest upon which~is wholly
Tansggid. $it1G;‘$r *1**9 ·= ~>‘ ·; eww (·(%y ~paid·=¤t·;»e%ied¥_>wi¤hin themsxebleiyesr emept (A) ~ r Wind ' eeeaprehts taxesimposedby thesuthcr- ‘ lHaq_{i ` _ tatgy(l})"§sd·:iu%#ofltéhlgincrixictisilwacgiroiits, fw,_ee’ _f _Q " 'yimpcw wg; rip .. — or ‘
or ‘o 'otitheillnived St¤teé,¥aé_»ie ·•‘~cI:;§t
cp are ‘° Q2 Q0,·)'taxeé’aeé¤eeee%1’agsiust(l~oceisbesie£ts2oteki¤d
the value jof*tl1e property} {assessed, and (D)
upon thevthgpayerfupon his interest asehureholder
Lum of _M·,(‘of i éorporation, which are paid by the (corporation without reun- ,,,,_;,,.,_ burqenient the taxpayer. For the purpose of this paragraph,
and successiontaxee accrue on the ue
date thereof except as otherwise provided by the hw of the juris- diction suchtaxes; ( · "°”’“"‘°"°‘· (4) Tossed 'sustaineddurzng the taxable year and not compen- sated for by or otherwise, if `incurred in trade or busi- Loaecsnotconnectod DQ; . . with emeenmmu. (5) Losses sustauxed during the taxable year and not compen- sated for by insurance or otherwise, if incurred in any transaction
