 ... owned or controlled directly or indirectly by the same interests, the Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if...  Reports of the Tax Court of the United States - Page 978by 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 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
...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 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
...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 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
...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... | |
 | 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 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
...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 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
...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 such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer... | |
 | 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 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... | |
 | 1940 - 1806 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or 0 any of such organizations, trades, or businesses. § 9.45-1 Determination of the taxable net income... | |
 | 1941 - 1688 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 such organizations, trades, or businesses. § 19.45-1 Determination of the taxable net income... | |
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