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" ... income from the property and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled taxpayer so to conduct its affairs that its transactions and accounting... "
The Breakdown of IRS Tax Enforcement Regarding Multinational Corporations ... - 226. lappuse
autors: United States. Congress. Senate. Committee on Governmental Affairs - 1993 - 341 lapas
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...transactions and accounting records truly reflect the net income from the property and business of each of the controlled taxpayers. If, however, this has...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...transactions and accounting records truly reflect the net income from the property and business of each of the controlled taxpayers. If, however, this has...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1941 - 1688 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are se and not deductible. Premiums paid for life net income from the property and business of each of the controlled taxpayers. If, however, this has...
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The Code of Federal Regulations of the United States of America ..., 2. grāmata

1940 - 1806 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are worthless and charged off net income from the property and business of each of the controlled taxpayers. If, however, this has...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...transactions and accounting records truly reflect the net income from the property and business of each of the controlled taxpayers. If, however, this has...
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Reports of the Tax Court of the United States, 2. sējums

United States. Tax Court - 1944 - 1334 lapas
...and business of a controlled taxpayer. The Interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled taxpayer so to conduct Its affairs that Its transthe burden of showing that such determination was purely arbitrary and not made under any of the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1998 - 646 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...and business of each of the controlled taxpayers. If, however, this has not been done, and the taxable incomes are thereby understated, the district...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972 - 426 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...and business of each of the controlled taxpayers. If, however, this has not been done, and the taxable incomes are thereby understated, the district...
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The Code of Federal Regulations of the United States of America

1949 - 776 lapas
...and business of a controlled taxpayer. The interests controlling a group of controlled taxpayers are assumed to have complete power to cause each controlled...transactions and accounting records truly reflect the net Income from the property and business of each of the controlled taxpayers. If, however, this has...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1954 - 1486 lapas
...and business of a controlled taxpayer. The interests ccntrolling a group of controlled taxpayers are assumed to have complete power to cause each controlled...transactions and accounting records truly reflect the net income from the property and business of each of the controlled taxpayers. If, however, this has...
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