 | United States. Internal Revenue Service - 1963 - 1084 lapas
...more organizations, trades, or businesses (whether or not incorporated, whether or not organized in iL w o x 7 r ˲ n ыī Nb . H s eh ;f ` P Kз t HV R E 5FPI the same interests within the meaning of section 482 and the regulations thereunder— (i) The name... | |
 | United States. Tax Court - 1458 lapas
...INCOME AXD DEDUCTIONS. In any case of two or more organizations, trades, or businesses (whether >r not Incorporated, whether or not organized in the United States, and whether »r not affiliated) owned or controlled directly or indirectly by the same interests, the Commissioner... | |
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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... 
