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" 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... "
Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 120
by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - 1954
...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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...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...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...allocation is necessary in order to prevent evasion of tuxes or clearly to reflect the Income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING...
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934
...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...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935
...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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...regulations, in lieu of surety or sureties there may be dePosited bonds or notes of the United States. 155 See section 117 as to the limitation on capital losses...Definitions. When used in this article (1) The term "organization," includes any organization of any kind, whether it be a sole proprietorship, a partnership,...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...as would be returnable as income by the decedent if he had lived and had received such payment. 40 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936
...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...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...the distribution of such obligation shall be recognized in the case of the distributing corporation. SEC 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year...
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