...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group (Art. 631.) FORM OF RETURN. — REGULATION. Affiliated corporations, as defined in the statute...

...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group. (Art. 631.) fl234. Page 308. Affiliated corporations. Consolidated returns. — Consolidated...

...that the invested capital and net income of the entire group may be accurately determined. Otherw:se opportunity would be afforded for the evasion of taxation...existing between corporations within a controlled group.1*3 WHEN CORPORATIONS ARE AFF1L1ATE1i. Corporations will be deemed to be affiliated (a) when...

...in order that the invested capital and net income of the entire group may he accurately determined. Otherwise opportunity would be afforded for the evasion...group. In other cases without a consolidated return exl40Reg. 45, Art. 632; Revenue Act of 1918, Sec. 240. cessive taxation might be imposed as a result...

...in order that the invested capital and net income of the entire group may be accura+ely determined. Otherwise opportunity would be afforded For the evasion...existing between corporations within a controlled group. See articles 785, 791, 802 and 864-869. ART. 632. Consolidated returns. — Affiliated corporations,...

...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group.101 100 Bevenue Act of 1918, § 240. Ml Reg. 45, Art. 631. The fact that one corporation held...

...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group. (Art. 631, Reg. 45, Rev., April 17, 1919.) 104 Whether Undivided Interests Upon Division Constitute...

...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group. See articles 785, 791, 802, and 864-869. ART. 632. Consolidated returns. — Affiliated corporations,...

...in order that the invested capital and net income of the entire group may be accurately determined. Otherwise opportunity would be afforded for the evasion...existing between corporations within a controlled group. Filing Consolidated Returns. (Reg. 45.) Affiliated corporations are required to file consolidated...

...organization," the right of consolidation should be granted. This general rule rests upon the opportunity that " would be afforded for the evasion of taxation by the...arbitrarily assigned to one or another unit of the group." A 51 per cent stock control not infrequently presents such a condition. On the other hand, 51 per cent...