 In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests...  Reports of the United States Tax Court - Page 581by United States. Tax Court - 1989Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...or more organizations, trades, or bnglnemcs (whether or not incorporated, whether or not organised In the United States, and whether or not affiliated) owned or controlled directly or Indirectly by the game Interests, the Commissioner IB authorized to distribute, apportion, or allocate gross Income,... | |
 | United States - 1928 - 268 pages
...other disposition is made. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...disposition of notes 6, 500 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...for the year of his death. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or Indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...section reads as follows: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...both capital gains and capital losses of individuals. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...section reads as follows: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not Incorporated,...not organized In the United States, and whether or uot affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...both capital gains and capital losses of individuals. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...decedent if he had lived and had received such payment. 40 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...recognized in the case of the distributing corporation. SEC 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
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