 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. Tax Court - Law reports, digests, etc - 1947 - 1522 pages
...section 45: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...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 - Budget - 1947 - 1162 pages
...whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Assessor is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or... | |
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1642 pages
...not affiliated) owned or controlled directly or Indirectly by the same Interests, the Commissioner It authorized to distribute, apportion, or allocate gross Income or deductions between or among such organizations, trades, or businesses, IT he determines that such distribution. apportionment, or allocation... | |
 | United States. Congress. Senate. Committee on the District of Columbia - Budget - 1947 - 1136 pages
...Allocation of income and deductions between organizations, etc. — In any of two or more organizations, trades, or businesses (whether or 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
...Allocation of income and deductions between organizations, etc. — la any of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the District, and whether or not affiliated) owned or controlled directly or indirectly by the same interests,... | |
 | Administrative law - 1995 - 788 pages
...option, the term "affiliated group" means the possessions corporation and all other organizations, trades or businesses (whether or not incorporated,...affiliated) owned or controlled directly or indirectly by the same interests, within the meaning of section 482. Q. 3: Are research and development expenditures... | |
 | Administrative law - 1966 - 764 pages
...(1) The name and address of such iao person; (2) If such person Is one of two or more organizations, trades, or businesses (whether or not incorporated,...whether or not organized in the United States, and 96, ooo 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
...whether or not affiliated) owned or controlled directly or indirectly by the same interests, the Assessor is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses, whenever in his opinion such distribution, apportionment, or... | |
 | United States. Tax Court - Law reports, digests, etc - 1949 - 1416 pages
...separately or1 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether or not Incorporated, whether or not organized in the United Slates, and whether or not affiliated) owned or controlled directly or Indirectly by the same Interests,... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...corporation. Sec. 45. Allocation of Income and deductions. In any case of two or more organizations, trades, or businesses (whether or not incorporated,...is authorized to distribute, apportion, or allocate proee inoome or deduotiono gross income, deductions, credits, or allowances between or among such organizations,... | |
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