 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 sider
...organization*, trades, or businesses, If he determines that such distribution, apportionment, or allocation is necessary In order to prevent evasion of taxes or clearly to reflect the Income of any of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade... | |
 | United States - 1928 - 268 sider
...such trades or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer... | |
 | United States. Internal Revenue Service - 1931 - 502 sider
...such trades or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such trades or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD. If a taxpayer... | |
 | United States. Board of Tax Appeals - 1934 - 1646 sider
...such trades or businesses, If he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any such trades or businesses. We hold that under the circumstances outlined above the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 sider
...organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order 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. Internal Revenue Service - 1936 - 604 sider
...organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. ART. 45-1. Determination of the taxable... | |
 | United States - 1939 - 780 sider
...organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of sucn organizations, trades, or businesses. SEC. 46. CHANGE OF ACCOUNTING PERIOD.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 sider
...organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation is necessary in order 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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 sider
...organizations, trades, or businesses, if he determines that such distribution, apportionment, or allocation. is necessary in order 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.... | |
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... if he determines that such distribution, apportionment, or allocation is necessary in order to prevent evasion of taxes or clearly to reflect the income of any of such organizations, trades, or businesses. 
