 In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests...  Reports of the United States Tax Court - Page 581by United States. Tax Court - 1989Full view - About this book
 | United States. Tax Court - 1944 - 1334 pages
...Petitioner's sole business is to sell radio 1 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In nny case of two or more organizations, trades, or businesses...directly or indirectly by the same interests, the Commissioner is authorlied to distribute, apportion, or allocate gross income or deductions between... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...if he had lived and had received such payment. * * * SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income, deductions, credits,... | |
 | Philippines - 1945 - 1064 pages
...property made in any prior year shall not be excluded. SEC. 44. Allocation of income and deductions. — In any case of two or more organizations, trades, or businesses (whether or not incorporated and whether or not organized in the Philippines) owned or controlled directly or indirectly by the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...if he had lived and had received such payment. * * * SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocatb gross income, deductions, credits,... | |
 | United States. Tax Court - 1947 - 1522 pages
...terms warrant the Commissioner's action is section 45: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...whether or not organized in the United States, and vyhether or not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...section to title X : "Sec. 3. Allocation of income and deductions between organizations, etc. — In any of two or more organizations, trades, or businesses...not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or Indirectly by the same interests,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...section to title X : "Sec. 3. Allocation of income and deductions between organizations, etc. — la any of two or more organizations, trades, or businesses...not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or indirectly by the same interests,... | |
 | 1977 - 466 pages
...income and deductions among taxpayers. SEC. 482. Allocation of income and deductions among taxpayers. In any case of two or more organizations, trades,...or indirectly by the same interests, the Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances... | |
 | 1974 - 544 pages
...deductions among taxpayers. SK. 483. Allocation of Income and deductions among taxpayer*. In any ease of two or more organizations, trades, or businesses...or Indirectly by the same Interests, the Secretary or his delegate may distribute, apportion, or allocate gross Income, deductions, credits, or allowances... | |
 | 1999 - 866 pages
...provide the following information: (1) The name and address of such person; (2) If such person is one of two or more organizations, trades, or businesses...affiliated) owned or controlled directly or indirectly by the same interests within the meaning of section 482 and the regulations thereunder — (i) The name... | |
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