 | United States. Court of Claims, Audrey Bernhardt - 1951 - 916 էջ
...are affiliated within the meaning of this section shnll. under regulations to be prescribed by the Commissioner with the approval of the Secretary, make...computed and determined upon the basis of such return : * * • In any case in which a tax Is assessed upon the basis of a consolidated return, the total... | |
 | United States. Court of Claims - 1929 - 762 էջ
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the commissioner with the approval of the Secretary, make...and invested capital for the purposes of this title (Income Tax) and Title III (War Profits and Excess Profits Tax), and the taxes thereunder shall be... | |
 | 1928 - 1130 էջ
...are affiliated -within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make...computed and determined upon the basis of such return: • • » "(b) For the purpose of this section two or more domestic corporations shall be deemed to... | |
 | Robert Hiester Montgomery - 1920 - 1304 էջ
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the 5f ɏ ! vTۦ kL 2 ! N ' ̿# ... ] ' 5 } ^ 㠒b +݀ t Id ` < . [war profits and excess profits tax], and the taxes thereunder shall be computed and determined upon... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...twelve months. CONSOLIDATED RETURNS by tbo Commissioner with the approval of the Secretary, make n consolidated return of net income and invested capital...shall be taken out of such consolidated net income an-l invested capital, the net income and invested capital of any such affiliated corporation organized... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make...taxes thereunder shall be computed and determined upon [165l the basis of such return: Provided, That there shall be taken out of such consolidated net income... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...approval of the Secretary, make ao solidated return of net income and invested capital for the purpo of this title and Title III, and the taxes thereunder shall be compu! and determined upon the basis of such return : Provided, That tfo shall be taken out of such... | |
 | George Edwin Holmes - 1920 - 1186 էջ
...within the meaning of this section shall, under regulations to be prescribed by the Commissioner witi the approval of the Secretary, make a consolidated...income and invested capital for the purposes of this titie and Title III, and the tares thereunder shall be computed and determined upon the basis of such... | |
 | United States. Bureau of Internal Revenue - 1921 - 772 էջ
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make...computed and determined upon the basis of such return ; * * * Paragraph 2 of subdivision (a) reads, in part, as follows : In any case in which a tax is assessed... | |
 | United States. Internal Revenue Service - 1921 - 348 էջ
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make...Title III, and the taxes thereunder shall be computed aud determined upon the basis of such return : Prow'rferf, That there shall be taken out of such consolidated... | |
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That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make... 
