 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 ... - Page 156by United States, Walter Elbert Barton - 1950 - 893 pagesFull view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...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 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... | |
 | United States. Internal Revenue Service - 1931 - 502 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... | |
 | United States. Board of Tax Appeals - 1934 - 1646 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,...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 pages
...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 pages
...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 pages
...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 pages
...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 pages
...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 pages
...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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