The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
Kirjan sisältä
Tulokset 1 - 5 kokonaismäärästä 100
Sivu 16
... imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons . ( c ) Return of retailers excise taxes by suppliers- ( 1 ) General rule . Under regula- tions prescribed by the Secretary ...
... imposed by chapter 21 or chapter 24 as is necessary or helpful in securing proper identification of such persons . ( c ) Return of retailers excise taxes by suppliers- ( 1 ) General rule . Under regula- tions prescribed by the Secretary ...
Sivu 19
... imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section and shall constitute an election to pay the tax imposed by sec- tion 3. In such case the tax shall be com- puted by the ...
... imposed by section 1. Such election shall be made by using the form prescribed for purposes of this section and shall constitute an election to pay the tax imposed by sec- tion 3. In such case the tax shall be com- puted by the ...
Sivu 20
... chapter 1 ) is greater than the estimated tax shown in a declaration previously made , or in the last amendment ... imposed by section 11 or 1201 ( a ) , or such subchapter L , for such taxable year , reduced by the credits against tax ...
... chapter 1 ) is greater than the estimated tax shown in a declaration previously made , or in the last amendment ... imposed by section 11 or 1201 ( a ) , or such subchapter L , for such taxable year , reduced by the credits against tax ...
Sivu 21
... imposed by subtitle B. ( b ) Returns by beneficiaries . If the ex- ecutor is unable to make a complete return as to any part of the gross estate of the decedent , he shall include in his return a description of such part and the name of ...
... imposed by subtitle B. ( b ) Returns by beneficiaries . If the ex- ecutor is unable to make a complete return as to any part of the gross estate of the decedent , he shall include in his return a description of such part and the name of ...
Sivu 39
... imposed by chapters 1 , 2 , 3 , 5 , 6 , 11 , 12 , and 32 , subchapters B , C , and D of chap- ter 33 , subchapter B of chapter 37 , and chapter 41 , shall constitute public records and shall be open to public examination and inspection ...
... imposed by chapters 1 , 2 , 3 , 5 , 6 , 11 , 12 , and 32 , subchapters B , C , and D of chap- ter 33 , subchapter B of chapter 37 , and chapter 41 , shall constitute public records and shall be open to public examination and inspection ...
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Yleiset termit ja lausekkeet
72 Stat amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computation corporation credit or refund Cross references date prescribed deficiency delegate deposit determined Director of Internal district director document erty estate tax estimated tax exemption expiration failure Federal fiduciary filed foreign furnish gift tax imposed by chapter imposed by section income tax inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan ment notice and demand notice of lien officer or employee organization overpayment paid paragraph partnership penalty percent period of limitation person prior proceeding provisions of section provisions relating purchaser purposes pursuant real property regulations prescribed respect revenue tax rules Secretary spect stamps statement Statutory provisions subchapter subparagraph subsection Tax Court tax imposed tax liability tax lien taxable taxpayer term thereof tion transfer Treasury U.S. dollars United United States Code
Suositut otteet
Sivu 89 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Sivu 208 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Sivu 267 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Sivu 123 - For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife...
Sivu 149 - Any person who willfully aids or assists In, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Sivu 248 - To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Sivu 82 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Sivu 133 - The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Sivu 250 - Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
Sivu 37 - Secretary or his delegate may by regulations prescribe. (2) Corporations. Returns of corporations shall be made to the Secretary or his delegate in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.