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" In any case in which a tax is assessed upon the basis of a consolidated return, the total tax shall be computed in the first instance as a unit and shall then be assessed upon the respective affiliated corporations in such proportions as may be agreed... "
Cases Decided in the Court of Claims of the United States - Strana 50
autor/autoři: United States. Court of Claims - 1936
Úplné zobrazení - Podrobnosti o knize

Journal of Accountancy, Svazek 25

1918 - 498 str.
...will be computed in the first instance as a unit upon the basis of the consolidated return and will be assessed upon the respective affiliated corporations in such proportions as may be agreed among them. If no such agreement is made the tax will be assessed upon each such corporation in accordance...
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Income Tax Law and Accounting, 1918: Being a Practical Application ..., Svazek 1

Godfrey Nicholas Nelson - 1918 - 92 str.
...will be computed in the first instance as a unit upon the basis of the consolidated return and will be assessed upon the respective affiliated corporations in such proportions as may be agreed among them. If no such agreement is made the tax will be assessed upon each such corporation in accordance...
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Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 str.
...will be computed in the first instance as a unit UDOU the basis of the consolidated return and will be assessed upon the respective affiliated corporations in such proportions as may be agreed among them. If no such agreement is made the tax will be assessed upon each such corporation in accordance...
Úplné zobrazení - Podrobnosti o knize

Federal Income Tax, Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1918 - 260 str.
...will be computed in the first instance as a unit unon the basis of the consolidated return and will be assessed upon the respective affiliated corporations in such proportions as may be agreed among them. If no such agreement is made the tax will be assessed upon each such corporation in accordance...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 str.
...shall be assessed on the basis of the remaining consolidated invested capital and net income. 178. In any case in which a tax is assessed upon the basis...basis of the net income properly assignable to each. There shall be allowed in computing the income tax only one specific credit of $2,000 (as provided...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 str.
...group shall be assessed on the basis of the remaining consolidated invested capital and net income. In any case in which a tax is assessed upon the basis...basis of the net income properly assignable to each. There shall be allowed in computing the income tax only one specific credit of $2,000 (as provided...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1052 str.
...be assessed on the basis of the remaining consolidated invested capital and net income. In any ease in which a tax is assessed upon the basis of a consolidated...basis of the net income properly assignable to each. There shall be allowed in computing the income tax only one specific credit of $2,000 (as provided...
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Congressional Serial Set

1919 - 460 str.
...consolidated invested capital and net income. In any case in which a tax is assessed upon the baste of a consolidated return, the total tax shall be computed...such agreement, then on the basis of the net income propcrli/ assignable to each. There shall be allowed in computing the income tax only one specific...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 str.
...group shall be assessed on the basis of the remaining consolidated invested capital and net income. In any case in which a tax is assessed upon the basis...total tax shall be computed in the first instance :1s a unit and shall then be assessed upon the respective affiliated corporations in such proportions...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 str.
...group shall be ; sessed on the basis of the remaining consolidated invested capital ai net income. In any case in which a tax is assessed upon the basis of a const>! dated return, the total tax shall be computed in the first instance as unit and shall then...
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