 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...organization*, 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 such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income... | |
 | United States - 1928 - 268 pages
...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 of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...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 of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...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 such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...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 such organizations, trades, or businesses. ART. 45-1. Determination of the taxable net income... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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 such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer... | |
 | United States - 1939 - 780 pages
...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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...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 such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. 55 the approval... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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 such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer... | |
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... in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. 
