 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title (Income Tax) and Title III (War Profits and Excess... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...are affiliated -within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and title III, and the taxes thereunder shall be... | |
 | Robert Hiester Montgomery - Excess profits tax - 1920 - 1304 pages
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III [war profits and excess profits tax],... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be computed and determined upon the basis of such return: Provided. That there shall be taken out of such consolidated net income an-l invested capital, the... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1052 pages
...are affiliated within the moaning of this section shall, under regulations to be prescribed by tlic Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
 | United States - 1919 - 460 pages
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...are affiliated within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
 | United States - Internal revenue law - 1920 - 1064 pages
...tu°™solidated "• within the meaning of this section shall, under regulations to be prescribed by the Commissioner with the approval of the Secretary, make a consolidated return of net income and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
 | United States - Internal revenue law - 1920 - 1052 pages
...affiliated tu^olidatedrewithin the meaning of this section shall, under regulat ions to be prescribed by the Rv 1 1 [ 3JLR5!1"1?s u wQd'1(1 vGsHs Y ukqlqmq v w v$v5w6w7w+w)v*v+v0w1wwwxwVt n _jwkwuq and invested capital for the purposes of this title and Title III, and the taxes thereunder shall be... | |
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That corporations which are affiliated within the meaning of this section may, for any taxable year beginning on or after January 1, 1922, make separate returns or, under regulations prescribed by the Commissioner with the approval of the Secretary, make... 
