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" That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make... "
Accounting Principles Underlying Federal Income Taxes: 1924 - 443. lappuse
autors: Eric Louis Kohler - 1924 - 489 lapas
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Cases Decided in the Court of Claims of the United States, 67. sējums

United States. Court of Claims - 1929 - 762 lapas
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title (Income Tax) and Title III (War Profits and Excess...
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The Federal Reporter

1928 - 1130 lapas
...are affiliated -within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and title III, and the taxes thereunder shall be...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III [war profits and excess profits tax],...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 lapas
...consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be computed and determined upon the basis of such return: Provided. That there shall be taken out of such consolidated net income an-l invested capital, the...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 lapas
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 lapas
...are affiliated within the moaning of this section shall, under regulations to be prescribed by tlic Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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Congressional Serial Set

1919 - 460 lapas
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 lapas
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 lapas
...tu°™solidated "• within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 lapas
...affiliated tu^olidatedrewithin the meaning of this section shall, under regulat ions to be prescribed by the Rv 1 1 [ 3JLR5!1"1?s u wQd'1(1 vGsHs Y ukqlqmq v w v$v5w6w7w+w)v*v+v0w1wwwxwVt n _jwkwuq and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be...
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