In any case of two or more organizations, trades, or businesses (whether or not incorporated, whether or not organized in the United States, and whether or not affiliated) owned or controlled directly or indirectly by the same interests... Reports of the United States Tax Court - 581. lappuseautors: United States. Tax Court - 1989Pilnskats - Par šo grāmatu
| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...or more organizations, trades, or bnglnemcs (whether or not incorporated, whether or not organised In the United States, and whether or not affiliated) owned or controlled directly or Indirectly by the game Interests, the Commissioner IB authorized to distribute, apportion, or allocate gross Income,... | |
| United States - 1928 - 268 lapas
...other disposition is made. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Internal Revenue Service - 1931 - 502 lapas
...disposition of notes 6, 500 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Bureau of Internal Revenue - 1933 - 452 lapas
...for the year of his death. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or Indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Board of Tax Appeals - 1934 - 1646 lapas
...section reads as follows: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not incorporated,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 lapas
...both capital gains and capital losses of individuals. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Board of Tax Appeals - 1935 - 1394 lapas
...section reads as follows: SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more trades or businesses (whether or not Incorporated,...not organized In the United States, and whether or uot affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner... | |
| United States. Internal Revenue Service - 1936 - 604 lapas
...both capital gains and capital losses of individuals. SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 lapas
...decedent if he had lived and had received such payment. 40 SEC. 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...recognized in the case of the distributing corporation. SEC 45. ALLOCATION OF INCOME AND DEDUCTIONS. In any case of two or more organizations, trades,...directly or indirectly by the same interests, the Commissioner is authorized to distribute, apportion, or allocate gross income or deductions between... | |
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