 Commissioner is authorized to 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...  The Code of Federal Regulations of the United States of America - Page 1001969Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 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 - Finance - 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 - Income tax - 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 - Taxation - 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...taxes or clearly to reflect the income of any such trades or businesses. We hold that under the circumstances outlined above the respondent did not err... | |
 | United States. Internal Revenue Service - Income tax - 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 of... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 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 changes... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 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 changes... | |
 | Administrative law - 1939 - 1030 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. 3.45-1 Determination of the taxable net income of a controlled... | |
 | Administrative law - 1940 - 1806 pages
...such organizations, trades, or businesses, if he determines that such distribution, apportionment, or 0 of such organizations, trades, or businesses. ยง 9.45-1 Determination of the taxable net income of... | |
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