 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, the Commissioner...  Reports of the U.S. Board of Tax Appeals - Page 275by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...or more organizations, trades, or bnglnemcs (whether or not incorporated, whether or not organised In the United States, and whether or not affiliated) owned or controlled directly or Indirectly by the game Interests, the Commissioner IB authorized to distribute, apportion, or allocate gross Income,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...payment. 40 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...individuals. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...corporation. SEC 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 pages
...of the assessor. ALLOCATION OF INCOME AND DEDUCTIONS SEC. 20. In any of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the District of Columbia, and whether or not affiliated) owned or controlled directly or indirectly by... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...corporation. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...or more organizations, trades, or businesses (whether or not incorporated, whether or not prganized in the United States, and whether or not affiliated)...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
 | Administrative law - 1941 - 1688 pages
...5 FR 1904. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
 | Administrative law - 1939 - 1030 pages
...CFR Part 226. SEC. 45. ALLOCATION OF 1NCOME AND DEDUCTIONS. 1n any case of two or more organizations, trades, or businesses (whether or not incorporated,...allocate gross income or deductions between or among such organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation... | |
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