 The Commissioner, with the approval of the Secretary, sliall prescribe such regulations as he may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group,...  United States Congressional Serial Set - Page 61941Full view - About this book
 | United States - Finance - 1928 - 268 pages
...affiliated group. (b) Regulations. — The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary in order that the tax liability of an affiliated group of corporations making a consolidated return and of eacli corporation in the group,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...affiliated group. (b) Regulations. — The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary in order that the tax liability of an affiliated group of corporations making a consolidated return and of each corporation in the group,... | |
 | United States. Supreme Court - Law reports, digests, etc - 1932 - 720 pages
...Commissioner in prescribing regulations. " The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary in order that the tax liability of an affiliated group of corporations making a consolidated return and of each corporation in the group,... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...the affiliated group. (b) Regulations.—The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary in order that the tax liability of an affiliated group of corporations making a consoliated return and of each corporation in the group,... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...affiliated group. (b) Regulations. — The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may dee.m necessary in order that the tax liability of an affiliated group of corporations making a consolidated return and of each corporation in the group,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...affiliated group. (b) KFGULATIOXS. — The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary...during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as clearly to reflect the income... | |
 | United States. Bureau of Internal Revenue - Corporations - 1936 - 56 pages
...affiliated group. (b) Regulations. — The Commissioner, with the approval of the Secretary, shall prescribe such regulations as he may deem necessary...during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in such manner as clearly to reflect the income... | |
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