 Secretary or his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary...  Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934 - Page 120by United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pagesFull view - About this book
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...the distribution of such obligation shall be recognized in the case of the distributing corporation. Sec. 45. Allocation of income and deductions. In any...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.... | |
 | United States. Tax Court - 1944 - 1334 pages
...DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not In corporated, whether or not organized In the United States, and...any of such organizations, trades, or businesses. some $3,000,000 over its cost, and had negotiated a sale at a figure realizing this gain. In order... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year... | |
 | Philippines - 1945 - 1064 pages
...owned or controlled directly or indirectly by the same interests, the Collector of Internal Revenue is authorized to distribute, apportion, or allocate...any of such organizations, trades, or businesses. SEC. 45. Individual returns. — (a) Requirement. — (1) Every citizen of the Philippines of lawful... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...is authorized to distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses,...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. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...is authorized to distribute, apportion, or allocatb gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. [For treaty provisions affecting section 45, see Appendix II, A. Art. Ill; B, Art. 5; C, Arts. Ill,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or allocation is...any of such organizations, trades, or businesses." Page 62, line 1, delete the word "Council" and insert in lieu thereof the word "Counsel". Page 65,... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...Income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or allocation is...any of such organizations, trades, or businesses." Page 62, line 1, delete the word "Council" and insert in lieu thereof the word "Counsel". , Page 65,... | |
 | United States. Tax Court - 1947 - 1642 pages
...allocate gross Income or deductions between or among such organizations, trades, or businesses, IT he determines that such distribution. apportionment,...evasion of taxes or clearly to reflect the Income of any snch organizations, trades, or businesses. receive delivery from that company. The time and expense... | |
 | 1969 - 388 pages
...his delegate may distribute, apportion, or allocate gross income, deductions, credits, or allowances between or among such organizations, trades, or businesses,...any of such organizations, trades, or businesses. [TD 6595, 27 FR 3597, Apr. 14, 1962] § 1.482-1 Allocation of income and deductions among taxpayers.... | |
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