 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...  Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ... - Էջ 156United States, Walter Elbert Barton - 1950 - 893 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 էջ
...apportion, or allocate gross Income, dednctlons, credits, or allowances between or among snch organization*, trades, or businesses, If he determines that such...of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of deduction,... | |
 | United States - 1928 - 268 էջ
...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 էջ
...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 էջ
...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 էջ
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...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 էջ
...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 էջ
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income of a controlled taxpayer. — (a) Definitions. —... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 էջ
...interests, the assessor is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. The provisions of this section shall apply, but shall not be limited in application to any Requirement... | |
 | United States - 1939 - 780 էջ
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...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... | |
 | 1939 - 1030 էջ
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. 3.45-1 Determination of the taxable net income of a controlled taxpayer — (a) Definitions. When used... | |
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