 | 1939 - 1522 pages
...credits, or allowances the benefit of which was sought to be secured, between or among the corporations, or properties, or parts thereof, Involved, and to...result In the evasion or avoidance of Federal income and excess profits tax for which the acquisition was made; or (3) To exercise his powers in part under... | |
 | United States - 1953 - 1744 pages
...credits, or allowances the benefit of which was sought to be secured, between or among the corporations, of Adulterated Seeds. 6. Insecticides. 7. Insect...and Other Plants and Plant Products. 8A. Rubber. and excess profits tax for which the acquisition was made ; or (3) to exercise his powers in part under... | |
 | United States - 1988 - 1290 pages
...allowance any part of any amount disallowed by such subsection, if he determines that such allowance will not result in the evasion or avoidance of Federal...income tax for which the acquisition was made; or (2) to distribute, apportion, or allocate gross income, and distribute, apportion, or allocate the... | |
 | 1944 - 1344 pages
...credits, or allowances the benefit of which was sought to be secured, between or among the corporations, or properties, or parts thereof, involved, and to...result in the evasion or avoidance of Federal income and excess profits tax for which the acquisition was made ; or "(3) to exercise his powers in part... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...credits, or allowances the benefit of which was sought to be secured, between or among the corporations, or properties, or parts thereof, involved, and to...result in the evasion or avoidance of Federal income * * * for which the acquisition was made; or (3) to exercise his powers in part under paragraph (1)... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...corporations, or properties, or parts thereof, involved, \/A OF THE INTERNAL REVENUE CODE ยง 131 (a) and to allow such deductions, credits, or allowances...result in the evasion or avoidance of Federal income * * * for which the acquisition was made; or (3) to exercise his powers in part under paragraph (1)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...credits, or allowances the benefit of which was sought to be secured, between or among the corporations, or properties, or parts thereof, involved, and to...result in the evasion or avoidance of Federal income * * * for which the acquisition was made; or (3) to exercise his powers in part under paragraph (1)... | |
 | 1965 - 624 pages
...corporations, or properties, or parts thereof. Involved, and to allow such deductions, credit., or allowanon so distrIbuted, apportioned, or allocated, but to...part under paragraph (2). (C) Presumption in case of disproportionste pwchase price. The fact that the consideration paid upon an acquisition by any p&.on... | |
 | 1982 - 488 pages
...authorized to use other methods to give effect to part of the amount disallowed under section 269(a), but only to such extent as he determines will not result...Federal income tax for which the acquisition was made. Whenever appropriate to give proper effect to the deduction, credit, or other allowance, or such part... | |
 | 1987 - 620 pages
...authorized to use other methods to give effect to part of the amount disallowed under section 269(a), but only to such extent as he determines will not result...evasion or avoidance of Federal income tax for which the ac,,, quisition was made. Whenever app priate to give proper effect to the duction, credit, or other... | |
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Federal Income tax for which the acquisition was made; or (2) To distribute, apportion, or allocate gross Income, and distribute, apportion, or allocate the deductions, credits, or allowances the benefit of which was sought to be secured, between or among... 
