 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...  IRS Regulations Increasing Imputed Interest Rates and Interpreting Estate ... - 8. lappuseautors: United States. Congress. Senate. Committee on Finance. Subcommittee on Oversight of the Internal Revenue Service - 1981 - 256 lapasPilnskats - Par šo grāmatu
 | United States - 1928 - 268 lapas
...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 lapas
...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. Board of Tax Appeals - 1934 - 1646 lapas
...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 lapas
...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. Board of Tax Appeals - 1936 - 1468 lapas
...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 - 1939 - 780 lapas
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...of taxes or clearly to reflect the income of any of sucn organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer changes... | |
 | United States. Board of Tax Appeals - 1941 - 1630 lapas
...interests, to distribute, apportion, or allocate gross income or deductions between them if he deems it necessary in order to prevent evasion of taxes or clearly to reflect the income of any such organization. Thus, even if the petitioner were otherwise entitled to the deduction which it claims,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between or among such organizations, trades, or businesses,...to prevent evasion of taxes or clearly to reflect the*income of any of such organizations, trades, or businesses. Sec. 46. Change of accounting period.... | |
 | United States. Tax Court - 1946 - 1804 lapas
...organizations, trades, or businesses, if be determines that such distribution, apportionment, or allocation IB necessary in order to prevent evasion of taxes or clearly to reflect the Income of any of sach organizations, trades, or businesses. Our first question is whether we have here "two or more... | |
 | United States. Tax Court - 1947 - 1642 lapas
...allocate gross Income or deductions between or among such organizations, trades, or businesses, IT he determines that such distribution. apportionment,...evasion of taxes or clearly to reflect the Income of any snch organizations, trades, or businesses. receive delivery from that company. The time and expense... | |
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