 Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary...  United States Congressional Serial Set - Página 81939Visualização integral - Acerca deste livro
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...apportion, or allocate gross Income, dednctlons, credits, or allowances between or among snch organization*, trades, or businesses, If he determines that such...any of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of... | |
 | United States - 1928 - 268 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...taxes or clearly to reflect the income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...taxes or clearly to reflect the income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period... | |
 | United States. Board of Tax Appeals - 1934 - 1646 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, If he determines that such distribution,...evasion of taxes or clearly to reflect the income of any such trades or businesses. We hold that under the circumstances outlined above the respondent did not... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate...any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income of a controlled taxpayer. — (a) Definitions. —... | |
 | United States. Board of Tax Appeals - 1935 - 1394 páginas
...is authorized to distribute, apportion, or allocate gross iucome or deductions between or among such trades or businesses, if he determines that such distribution,...taxes or clearly to reflect the income of any of such trades or businesses. We think that this contention must likewise be denied. Even if this provision... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate...any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income of a controlled taxpayer. — (a) Definitions. —... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year... | |
 | United States. Board of Tax Appeals - 1936 - 1468 páginas
...apportion, or allocate gross income or deductions between or among such trades or businesses, if lie determines that such distribution, apportionment,...taxes or clearly to reflect the income of any of such trades or businesses. In our opinion there is no ground for the application of section 45, mpra, to... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 páginas
...until it is actually filed in the office of the assessor. ALLOCATION OF INCOME AND DEDUCTIONS SEC. 20. In any of two or more organizations, trades, or businesses...apply, but shall not be limited in application to any Requirement for By receivers, trustees, or assignees. Collections. Duty of taxpayer to file return.... | |
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