Supreme Court Reporter, Volym 53West Publishing Company, 1933 |
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Sida 230
... regulations under them , 3 prescribe specifically the method of making up the consolidated return or require the elimination from the computation of the tax of the results of all intercompany transac- tions . Article 77 of Treasury ...
... regulations under them , 3 prescribe specifically the method of making up the consolidated return or require the elimination from the computation of the tax of the results of all intercompany transac- tions . Article 77 of Treasury ...
Sida 339
... regulation adopted immediately upon the passage of the act of 1921 and carried for- ward in the regulations under the Acts of 1924 and 1926. This regulation is : 7 " The deduction allowed by section 245 ( a ) ( 8 ) for interest on ...
... regulation adopted immediately upon the passage of the act of 1921 and carried for- ward in the regulations under the Acts of 1924 and 1926. This regulation is : 7 " The deduction allowed by section 245 ( a ) ( 8 ) for interest on ...
Sida 430
... regulations was to make division of partial payments and apply part as return of capital and part to profit . In 1926 the Board of Tax Appeals dis- approved of the earlier regulations and point- ed out that the statutes permitted ...
... regulations was to make division of partial payments and apply part as return of capital and part to profit . In 1926 the Board of Tax Appeals dis- approved of the earlier regulations and point- ed out that the statutes permitted ...
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