Secretary 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 in order to... The Code of Federal Regulations of the United States of America - Page 3991970Full view - About this book
| United States. Board of Tax Appeals - 1933 - 1616 pages
...(d) of the Revenue Act of 1924. That section reads as follows : In any case of two or more related trades or businesses * * * owned or controlled directly or indirectly by the same Interests, the Commissioner may and at the request of the taxpayer shall, if necessary in order to make accurate distribution... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...and regardless of the place where carried on. 122 (4) The term " controlled taxpayer " means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. (5) "Group" or "group of controlled taxpayers" means the organizations, trades,... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer"1 means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. (5) "Group" or "•group of controlled taxpayers" means the organizations, trades,... | |
| 1939 - 1030 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer" means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. (5) "Group" or "group of controlled taxpayers" means the organizations, trades,... | |
| 1941 - 1688 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer" means any one from source A8 the same interests. (5) The terms "group" and "group of controlled taxpayers" mean the organizations,... | |
| 1940 - 1806 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer" means any one nt. Off. the same interests. (5) The terms "group" and "group of controlled taxpayers" means the organizations,... | |
| 1971 - 510 pages
...may be enforced as if such amendment, modification, or revocation had not been made. [33F.R.52,Jan. 3, 1968] § 1000.403 [Reserved] § 1000.404 Distribution,...nationals or otherwise to carry out the purposes of this part. [33F.R. 52, Jan 3, 1968] Subpart E — Authorizations or Exemptions § 1000.501 Exclusion from... | |
| 1974 - 578 pages
...or revocation had not been made. § 1000.403 Transactions between principal and agent. (REVOKED) § 1000.404 Distribution, apportionment or allocation...nationals or otherwise to carry out the purposes of this part. Subpart E — Authorizations or Exemptions § 1000.501 Exclusion from authorization or exemption.... | |
| 1972 - 426 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer" means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same interests. (5) The terms "group" and "group of controlled taxpayers" mean the organizations,... | |
| 1998 - 646 pages
...income or deductions have been arbitrarily shifted. (4) The term "controlled taxpayer" means any one of two or more organizations, trades, or businesses owned or controlled directly or indirectly by the same Interests. (5) The terms "group" and "group of controlled taxpayers" mean the organizations,... | |
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