The Provisions of the Internal Revenue Code Relating to Excise Taxes (second Editions) ..., Compiled for the Use of ... by Members of Its Staff1949 - 551 páginas |
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Página 16
... prescribe , would result in the compensation of the individual being less than 10 per centum of his remuneration for such service no part of such remuneration shall be regarded as compensation : Provided further , That an individual not ...
... prescribe , would result in the compensation of the individual being less than 10 per centum of his remuneration for such service no part of such remuneration shall be regarded as compensation : Provided further , That an individual not ...
Página 24
... prescribe . ( b ) EXTENSION OF TIME FOR FILING . - The Commissioner may ex- tend the time for filing the return of the tax imposed by this sub- chapter , under such rules and regulations as he may prescribe with the approval of the ...
... prescribe . ( b ) EXTENSION OF TIME FOR FILING . - The Commissioner may ex- tend the time for filing the return of the tax imposed by this sub- chapter , under such rules and regulations as he may prescribe with the approval of the ...
Página 35
... prescribe ; and he shall prescribe the manner , times , and conditions under which the receipt of such taxes by such depositaries and financial agents is to be treated as payment of such taxes to the collectors . SEC . 1632. ACTS TO BE ...
... prescribe ; and he shall prescribe the manner , times , and conditions under which the receipt of such taxes by such depositaries and financial agents is to be treated as payment of such taxes to the collectors . SEC . 1632. ACTS TO BE ...
Página 38
... prescribe , makes and keeps , and files with the Commissioner , such records of inventories , sales , and purchases as may be prescribed in such regulations ; and ( 2 ) such person establishes to the satisfaction of the Commissioner ...
... prescribe , makes and keeps , and files with the Commissioner , such records of inventories , sales , and purchases as may be prescribed in such regulations ; and ( 2 ) such person establishes to the satisfaction of the Commissioner ...
Página 39
... prescribe . ( c ) [ OTHER LAWS APPLICABLE.- ] All provisions of law , including penalties , applicable in respect of the tax imposed under section 3406 ( a ) ( 10 ) shall , insofar as applicable and not inconsistent with this section ...
... prescribe . ( c ) [ OTHER LAWS APPLICABLE.- ] All provisions of law , including penalties , applicable in respect of the tax imposed under section 3406 ( a ) ( 10 ) shall , insofar as applicable and not inconsistent with this section ...
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Términos y frases comunes
affixed agents alcohol alcohol by volume amount applicable approval assessment authorized bottled in bond brandy brewer cantaloup cask or package cents centum chapter 27 cigars or cigarettes collected collector CROSS REFERENCE deemed distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented filed filled cheese fined not less firearm forfeited forfeiture fortification imported imposed by section imprisoned not less internal revenue bonded internal revenue tax leaf tobacco liable malt liquors marihuana months offense officer oleomargarine paid papaya pawpaw penalty person pineapple wines powers and duties premises produced Puerto Rico purchased purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer revenue bonded warehouse revenue laws revenue stamps rules and regulations Secretary sell sold special tax stamps Stat subchapter subsection tax imposed thereof tion tobacco or snuff TRANSFER OF DUTIES transfer of powers United violation wine gallons withdrawal
Pasajes populares
Página 11 - agricultural labor" includes all services 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.
Página 46 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Página 408 - ... transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Página 414 - Whenever any person Indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Página 370 - 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.
Página 12 - Including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or In salvaging timber or clearing land of brush and other debris left by a hurricane, If the major part of such service is performed on a farm...
Página 59 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Página 416 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law.
Página 12 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Página 413 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.