 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. Congress. Senate. Committee on Finance - 1939 - 780 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 - 1939 - 780 páginas
...not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate...of taxes or clearly to reflect the income of any of sucn organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | 1939 - 1030 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. 3.45-1 Determination of the taxable net income of a controlled taxpayer — (a) Definitions. When used... | |
 | 1941 - 1688 páginas
...not affiliated) owned or controlled directly or Indirectly by the same Interests, the Commissioner ` A8 § 19.45-1 Determination of the taxable net income of a controlled taxpayer — (a) Definitions. When... | |
 | 1940 - 1806 páginas
...not affiliated) owned or controlled directly or Indirectly by the same interests, the Commissioner § 9.45-1 Determination of the taxable net income of a .controlled taxpayer — (a) Definitions. When... | |
 | United States. Congress. Senate. Committee on Finance - 1940 - 512 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. provision for permissive consolidated returns at the taxpayer's option would be consistent with section... | |
 | United States. Board of Tax Appeals - 1941 - 1356 páginas
...authorizes the Commissioner in any case whei-e, as here, two businesses are owned by one individual, "to distribute, apportion, or allocate gross income...any of such organizations, trades, or businesses." Petitioner upon brief contends that the respondent's action was not an allocation of gross income to... | |
 | United States - 1965 - 1110 páginas
...his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. (Aug. 16, 1954, ch. 736, 68A Stat. 162.) §483. Interest on certain deferred payments. (a) Amount constituting... | |
 | United States. Board of Tax Appeals - 1941 - 1630 páginas
...interests, to distribute, apportion, or allocate gross income or deductions between them if he deems it necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organization. Thus, even if the petitioner were otherwise entitled to the deduction which it claims,... | |
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