 ... if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses.  Reports of the United States Tax Court - Page 916by United States. Tax Court - 1977Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...snch organization*, trades, or businesses, If he determines that such distribution, apportionment, or allocation is necessary In order to prevent evasion...any of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of... | |
 | United States - 1928 - 268 pages
...between or among such trades or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...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
...between or among such trades or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...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
...between or among such trades or businesses, If he determines that such distribution, apportionment, or allocation is necessary in order to prevent 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
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income of a controlled taxpayer. — (a) Definitions. —... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income of a controlled taxpayer. — (a) Definitions. —... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...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
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion...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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