...constitute earned Income as defined In section 25 (a) if received from sources within the United States; hut such Individual shall not be allowed as a deduction from his gross income any deduction properly allocable to or chargeable against amounts excluded from gross Income under thix...

...(relating to earned income from sources without the United States) is amended to read as follows: "An individual shall not be allowed as a deduction from his gross income any deductions (other than those allowed by section 151, relating to personal exemptions), to the extent that such...

...period of three consecutive years. The last sentence of section 911 (a) of the Code provides that an (other than those allowed by section 151, relating to personal exemptions) properly allocable to or...

...gross Income any deductions (other than those allowed by section 151, relating to personal exemptions) properly allocable to or chargeable against amounts excluded from gross Income under this paragraph. "bona fide resident." The elusive and variable nature of the wor: "resident" is pointed...

...gross income, any deductions (other than those allowed by section 151, relating to personal exemptions) properly allocable to or chargeable against amounts excluded from gross income under section 911. Section 911(b) of the Code defines earned income for purposes of section 911 and provides,...

...for any taxable year shall be computed by applying the special rules contained in subsection (c). An individual shall not be allowed as a deduction from his gross income or as a credit against the tax imposed by this chapter any credit for the amount of taxes paid or accrued...

...deductions (other loan those allowed by section 161, relating to personal exemptions) properly nllocable to or chargeable against amounts excluded from gross Income under this subsection." Compart sec. 401 (c) (2) (A), relating to pensions for self-employed persons, which defines "*»rn«d...

...thereof) which is attributable to that part of such period cf Puerto Rican residence before such date; but such individual shall not be allowed as a deduction from his gross income any deductions (other than the deduction for personal exemptions under section 151) properly allocable to or chargeable...

...acts all the way back to the Revenue Act of 1926. Sec. 213(b)(14) of the 1926 Act provided that an "individual shall not be allowed as a deduction from his gross income any deductions property allocable to or chargeable against amounts excluded from gross income under this paragraph...

...section 911? For convenience, the applicable portion of sect ion 9 1 1 ( a) is repeated herewith : An individual shall not be allowed, as a deduction from his gross Income, any deductions (other than those allowed by section 151, relating to personal exemptions) properly allocable to or...