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" Secretary or his delegate 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... "
Reports of the Tax Court of the United States - Page 39
by United States. Tax Court - 1961
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 pages
...apportion, or allocate gross Income, dednctlons, credits, or allowances between or among snch organization*, trades, or businesses, If he determines that such...any of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of...
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The Federal Reporter

Law reports, digests, etc - 1961 - 1126 pages
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The Federal Reporter

Law reports, digests, etc - 1962 - 1092 pages
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American Federal Tax Reports

Law reports, digests, etc - 1962 - 1928 pages
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American Federal Tax Reports, Volume 35

Taxation - 1948 - 1762 pages
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American Federal Tax Reports, Volume 2; Volume 18

Taxation - 1967 - 1630 pages
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American Federal Tax Reports

Taxation - 1982 - 1544 pages
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American Federal Tax Reports

Law reports, digests, etc - 1971 - 1768 pages
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American Federal Tax Reports

Law reports, digests, etc - 1974 - 1322 pages
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American Federal Tax Reports, Volume 25

Taxation - 1942 - 1302 pages
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