 | United States - 1921 - 642 lapas
...ooSnts^fbtBuwssoont (whether unincorporated or incorporated and whether organized in troiied by same inter- the United States or not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | United States - 1922 - 1028 lapas
...the benefits of section 262 shall be treated as a foreign corporation : Provided, That in anj> case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | United States - 1922 - 756 lapas
...to the benefits of section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...to the benefits of section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades or businesses (whether...whether organized in the United States or not) owned and controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...1921. Act of 1918. section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 lapas
...the benefits of section 262 shall be treated as a foreign corporation : Provided, That in any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...tax only one specific credit computed as provided in subdivision (b) of section 236. (d) In any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may and at the request of the taxpayer shall, if necessary in... | |
 | Eric Louis Kohler - 1924 - 514 lapas
...to the benefits of section 262 shall be treated as a foreign corporation: Provided, That in any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...the benefits of section 262203 shall be treated as a foreign corporation : Provided, That in any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may consolidate the accounts of such related trades and businesses,... | |
 | John F. Sherwood - 1925 - 206 lapas
...deemed to be affiliated with any other corporation within the meaning of this section. (d) In any case of two or more related trades or businesses (whether...not) owned or controlled directly or indirectly by the same interests, the Commissioner may and at the request of the taxpayer shall, if necessary in... | |
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That in any case of two or more related trades or businesses (whether unincorporated or incorporated and whether organized in the United States or not) owned or controlled directly or indirectly by the same interests, the Commissioner may... 
