Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1975 |
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Página 4
... respect to common trust funds . 301.6033 Statutory provisions ; returns by exempt organizations . 301.6083-1 Returns ... respect to certain foreign corpo- rations . 301.6038-1 Information returns required of U.S. persons with respect to ...
... respect to common trust funds . 301.6033 Statutory provisions ; returns by exempt organizations . 301.6083-1 Returns ... respect to certain foreign corpo- rations . 301.6038-1 Information returns required of U.S. persons with respect to ...
Página 11
... respect to the use of certain gasoline . 301.6676 Statutory provisions ; failure to supply identifying numbers ... respect to withholding al- lowances based on itemized deductions . 301.6682-1 False information with respect to ...
... respect to the use of certain gasoline . 301.6676 Statutory provisions ; failure to supply identifying numbers ... respect to withholding al- lowances based on itemized deductions . 301.6682-1 False information with respect to ...
Página 18
... respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012-4 , inclusive , of this chapter ( Income Tax Regulations ) . § 301.6013 Statutory provisions ; joint returns of income tax by husband and wife . SEC ...
... respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012-4 , inclusive , of this chapter ( Income Tax Regulations ) . § 301.6013 Statutory provisions ; joint returns of income tax by husband and wife . SEC ...
Página 19
... respect to the decedent can be made only by his executor or admin- istrator . ( 2 ) Limitations for making of election . The election provided for in paragraph ( 1 ) may not be made- ( A ) Unless there is paid in full at or before the ...
... respect to the decedent can be made only by his executor or admin- istrator . ( 2 ) Limitations for making of election . The election provided for in paragraph ( 1 ) may not be made- ( A ) Unless there is paid in full at or before the ...
Página 26
... respect to its taxable year pre- ceding the taxable year in which such month occurs , was a foreign personal holding com- pany ( as defined in section 552 ) , shall make a return setting forth with respect to the preceding calendar ...
... respect to its taxable year pre- ceding the taxable year in which such month occurs , was a foreign personal holding com- pany ( as defined in section 552 ) , shall make a return setting forth with respect to the preceding calendar ...
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amended by sec amended by T.D. applicable assessment and collection assets authority calendar certificate claim for credit Commissioner computed credit or refund Cross references December 31 delegate determined district director erty estate tax estimated income tax estimated tax exempt expiration failure Federal fiduciary filed furnished gift tax gross income imposed by chapter imposed by section inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan loss carryback ment notice and demand notice of lien officer or employee operating loss organization overpayment paid paragraph payment penalty percent period of limitation person prior proceeding provisions of section provisions relating purposes pursuant real property regulations prescribed request respect rules Secretary spect stamps statement Statutory provisions subchapter subparagraph subsection subtitle Tax Court tax imposed tax liability tax lien Tax Regulations taxpayer thereof tion transfer U.S. dollars United United States Code
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Página 235 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to -permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Página 144 - 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...
Página 188 - A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown...
Página 102 - 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.
Página 150 - Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Página 88 - No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final.
Página 233 - Any person who — (1) Declaration under penalties of per1ury. Willfully makes and subscribes any return, statement, or other document, which contain* or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) Aid or assistance.
Página 233 - 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...
Página 256 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or...
Página 218 - Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board ; but no petition for any such redetermination shall be filed with the Board after the adjudication of bankruptcy or the appointment of the receiver.