 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...controlled taxpayer, the net income (or, as the case may be, any item or element affecting net income) which would have resulted to the controlled taxpayer, had...other member or members of the group at arm's length. It does not mean the income, the deduction, or the item or element of either, resulting to the controlled... | |
 | United States. Internal Revenue Service - 1936 - 604 lapas
...controlled taxpayer, the net income (or, as the case may be, any item or element affecting net income) which would have resulted to the controlled taxpayer, had...other member or members of the group at arm's length. It does not mean the income, the deduction, or the item or element 156 of either, resulting to the... | |
 | 1939 - 1030 lapas
...controlled taxpayer, the net income (or, as the case may be, any item or element affecting net income) which would have resulted to the controlled taxpayer, had...other member or members of the group at arm's length. It does not mean the income, the deduction, or the item or element of either, resulting to the controlled... | |
 | 1941 - 1688 lapas
...controlled taxpayer, the net income (or, as the case may be, any item or element affecting net income) which It does not mean the income, the deductions, or the Item or element of either, resulting to the controlled... | |
 | 1940 - 1806 lapas
...controlled taxpayer, the net income (or, as the case may be, any item or element affecting net income) which rint. Off. It does not mean the income, the deductions, or the item or element of either, resulting to the controlled... | |
 | 1976 - 412 lapas
...taxpayer, the taxable Income (or, as the case may be, any item or element affecting taxable income) which would have resulted to the controlled taxpayer, had...other member or members of the group at arm's length. It does not mean the income, the deductions, the credits, the allowances, or the item or element of... | |
 | 1995 - 622 lapas
...taxpayer, the taxable income (or, as the case may be, any item or element affecting taxable income) which would have resulted to the controlled taxpayer, had...act) dealt with, the other member or members of the grroup at arm's length. It does not mean the income, the deductions, the credits, the allowances, or... | |
 | 1984 - 1414 lapas
...controlled tax, the taxable income (or, as the nay be, any item or element afig taxable income) which would have resulted to the controlled taxpayer, had it in the conduct of its a!fairs (or, as the case may be, in the particular contract, transactIon, arrangement, or other act)... | |
 | 1997 - 636 lapas
...taxpayer, the taxable income (or, as the case may be, any item or element affecting taxable income) which would have resulted to the controlled taxpayer, had it in the conduct of its affaire (or, as the case may be, in the particular contract, transaction, arrangement, or other act)... | |
 | 1993 - 640 lapas
...income means, in the case of a controlled taxpayer, the taxable income that would have resulted had it dealt with the other member or members of the group at arm's length. It does not mean the taxable income resulting to the controlled taxpayer by reason of the particular... | |
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In the conduct of its affairs (or, as the case may be, in the particular contract, transaction, arrangement, or other act) dealt with the other member or members of the group at arm's length. It does not mean the income, the... 
