prov:value
| - States, patents, copyrights, secret processes and formulas, good will, trade-marks, trade brands, franchisee and other like property; and (5) Gains, profits, and income from the sale of real property located in the United States.(b) From the items of gross income specified in subdivision (a) there shall be deducted the expenses, losses, and other deductions properly apportioned or allocated theret
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