 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 - Página 120de United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 páginasVisualização completa - Sobre este livro
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...apportion, or allocate gross Income, dednctlons, credits, or allowances between or among snch organization*, trades, or businesses, If he determines that such...any of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of... | |
 | United States - 1928 - 268 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...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 period... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...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 period... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, if he determines that such distribution,...allocation is necessary in order to prevent evasion of tuxes or clearly to reflect the Income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING... | |
 | United States. Board of Tax Appeals - 1934 - 1646 páginas
...is authorized to distribute, apportion, or allocate gross income or deductions between or among such trades or businesses, If he determines that such distribution,...evasion of 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... | |
 | United States. Board of Tax Appeals - 1935 - 1394 páginas
...is authorized to distribute, apportion, or allocate gross iucome or deductions between or among such trades or businesses, if he determines that such distribution,...taxes or clearly to reflect the income of any of such trades or businesses. We think that this contention must likewise be denied. Even if this provision... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...regulations, in lieu of surety or sureties there may be dePosited bonds or notes of the United States. 155 See section 117 as to the limitation on capital losses...Definitions. — When used in this article — (1) The term "organization," includes any organization of any kind, whether it be a sole proprietorship, a partnership,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...as would be returnable as income by the decedent if he had lived and had received such payment. 40 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any...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. Board of Tax Appeals - 1936 - 1468 páginas
...apportion, or allocate gross income or deductions between or among such trades or businesses, if lie determines that such distribution, apportionment,...taxes or clearly to reflect the income of any of such trades or businesses. In our opinion there is no ground for the application of section 45, mpra, to... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 páginas
...the distribution of such obligation shall be recognized in the case of the distributing corporation. SEC 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any...any of such organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes his accounting period from fiscal year... | |
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