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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... "
Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ... - Page 156
by United States, Walter Elbert Barton - 1950 - 893 pages
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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...of such organizations, trades, or businesses. Sec. 129. Acquisitions made to evade or n void Income or excess profits tax — (a) Disallowance of deduction,...
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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, Volume 2; Volume 22

Taxation - 1969 - 1242 pages
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American Federal Tax Reports

Law reports, digests, etc - 1962 - 1928 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 2; Volume 18

Taxation - 1967 - 1630 pages
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American Federal Tax Reports, Volume 35

Taxation - 1948 - 1762 pages
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American Federal Tax Reports

Taxation - 1982 - 1544 pages
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Dicta, Volume 28

Bar associations - 1951 - 524 pages
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