Imágenes de páginas
PDF
EPUB

CHAPTER 1-INTERNAL REVENUE SERVICE,

DEPARTMENT OF THE TREASURY

(Continued)

(Parts 300 to 499)

Part

300

301

302

303

SUBCHAPTER F-PROCEDURE AND ADMINISTRATION

[Reserved]

Procedure and Administration.

Taxes under the International Claims Settlement Act, as amended August 9, 1955.

Taxes under the Trading With the Enemy Act.

304-399 [Reserved]

400 Temporary Regulations under the Federal Tax Lien Act of 1966. 401-499 [Reserved]

Subchapter F-Procedure and Administration

PART 301-PROCEDURE AND

ADMINISTRATION

Information and Returns

RETURNS AND RECORDS

RECORDS, STATEMENTS, AND SPECIAL RETURNS

Sec. 301.6001 Statutory provisions; notice or regulations requiring records, statements, and special returns.

301.6001-1 Notice or regulations requiring records, statements, and special returns.

TAX RETURNS OR STATEMENTS

General Requirement

301.6011 Statutory provisions; general requirement of return, statement, or list. 301.6011-1 General requirement of return, statement, or list.

Income Tax Returns

301.6012 Statutory provisions; persons required to make returns of income. 301.6012-1 Persons required to make returns of income.

301.6013 Statutory provisions; joint returns of income tax by husband and wife. 301.6013-1 Joint returns of income tax by husband and wife.

301.6014 Statutory provisions; income tax return-tax not computed by taxpayer. 301.6014-1 Income tax return-tax not computed by taxpayer. 301.6015 Statutory provisions; declaration

of estimated income tax by individuals. 301.6015-1 Declaration of estimated income tax by individuals.

301.6016 Statutory provisions; declarations

of estimated income tax by corporations. 301.6016-1 Declaration of estimated income tax by corporations.

301.6017 Statutory provisions; self-employment tax returns.

301.6017-1 Self-employment tax returns.

Estate and Gift Tax Returns

301.6018 Statutory provisions; estate tax

returns.

301.6018-1 Estate tax returns. 301.6019 Statutory provisions; gift tax returns.

301.6019-1 Gift tax returns.

Miscellaneous Provisions

301.6020 Statutory provisions; returns

prepared for or executed by Secretary. 301.6020-1 Returns prepared or executed by district directors or other internal revenue officers. 301.6021 Statutory provisions; listing by

Secretary of taxable objects owned by nonresidents of internal revenue districts. 301.6021-1 Listing by district directors of taxable objects owned by nonresidents of internal revenue districts.

INFORMATION RETURNS

Information Concerning Persons Subject to Special Provisions

Sec.

301.6031 Statutory provisions; return of

partnership income.

301.6031-1 Return of partnership income. 301.6032 Statutory provisions; returns of banks with respect to common trust funds.

301.6032-1 Returns of banks with respect to common trust funds.

301.6033

Statutory provisions; returns by

exempt organizations. 301.6033-1 Returns by exempt organizations. 301.6034 Statutory provisions; returns by trusts claiming charitable deductions under section 642 (c).

301.6034-1 Returns by trusts claiming charitable or other deductions under section 642 (c).

301.6035 Statutory provisions; returns of officers, directors, and shareholders of foreign personal holding companies. 301.6035-1 Returns of officers, directors and shareholders of foreign personal holding companies.

301.6036 Statutory provisions; notice of qualification as executor or receiver. 301.6036-1 Notice required of executor or

of receiver or other like fiduciary. 301.6037 Statutory provisions; return of electing small business corporation. 301.6037-1 Return of electing small business corporation.

301.6038 Statutory provisions; information with respect to certain foreign cor

rations.

301.6038-1 Information returns required of U.S. persons with respect to certain foreign corporations.

301.6039 Statutory provisions; cross refer

ences.

Information Concerning Transactions With Other Persons

301.6041

at source.

Statutory provisions; information 301.6041-1 Returns of information regarding certain payments.

301.6042 Statutory provisions; returns regarding payments of dividends and corporate earnings and profits. 301.6042-1 Returns of information regarding payments of dividends and corporate earnings and profits.

301.6043 Statutory provisions; return regarding corporate dissolution or liquidation.

301.6043-1 Returns of information regard

ing corporate dissolutions or liquidations. 301.6044 Statutory provisions; returns regarding payments of patronage dividends.

301.6044-1 Returns of information regarding payments of patronage dividends. 301.6045 Statutory provisions; returns of

brokers.

Sec.

301.6046 Statutory provisions; returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock.

301.6046-1

Returns as to organization or reorganization of foreign corporations and as to acquisitions of their stock. 301.6047 Statutory provisions; information relating to certain trusts and annuity and bond purchase plans. 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans. 301.6048 Statutory provisions; returns as to creation of or transfers to certain foreign trusts.

301.6048-1 Returns as to creation of or
transfers to certain foreign trusts.
301.6049 Statutory provisions; returns re-
garding payments of interest.
301.6049-1 Returns regarding payments of
interest.

Information Regarding Wages Paid
Employees

301.6051 Statutory provisions; receipts for

[blocks in formation]

Sec. 301.6075 Statutory provisions; time for filing estate and gift tax returns. 301.6075-1 Time for filing estate and gift tax returns.

EXTENSION OF TIME FOR FILING RETURNS

301.6081 Statutory provisions; extension of time for filing returns. 301.6081-1 Extension of time for filing returns.

PLACE FOR FILING RETURNS OR OTHER

DOCUMENTS

301.6091 Statutory provisions; place for filing returns or other documents. 301.6091-1 Place for filing returns or other

documents.

MISCELLANEOUS PROVISIONS

301.6101 Statutory provisions; period covered by returns or other documents. 301.6101-1 Period covered by returns or other documents.

301.6102 Statutory provisions; computations on returns or other documents. 301.6102-1 Computation on returns or other

documents.

301.6103 (a) Statutory provisions; publicity of returns and lists of taxpayers; public record and inspection.

301.6103 (a)-1 Inspection of returns by certain classes of persons and State and Federal government establishments pursuant to Executive order.

301.6103(a)-2 Copies of returns. 301.6103(a)-100 Inspection by Department

of Health, Education, and Welfare of individual income tax returns. 301.6103(a)-101 Inspection of returns by committees of Congress other than those enumerated in section 6103 (d). 301.6103 (a)-102 Inspection by Securities and Exchange Commission of transcript cards and corporate and individual income tax returns.

301.6103(a)-103 Inspection of returns by the Advisory Commission on Intergovernmental Relations.

301.6103(a)-104 Inspection by Department of Commerce of income tax returns made under the Internal Revenue Code of 1954.

301.6103 (a)-105 Inspection by Renegotiation Board of income tax returns made under the Internal Revenue Code of 1954. 301.6103(a)-106

Inspection by Federal Trade Commission of income tax returns of corporations made under the Internal Revenue Code of 1954.

301.6103(a)-107 Inspection of certain interest equalization tax information returns by the Board of Governors of the Federal Reserve System and the Federal Reserve Banks.

301.6103 (b) Statutory provisions; publicity of returns and lists of taxpayers; inspection by States.

Sec.

301.6103(b)-1 Inspection by States. 301.6103 (c) Statutory provisions; publicity of returns and lists of taxpayers; inspection by shareholders.

301.6103 (c)-1 Inspection of corporation returns by shareholders. 301.6103 (d)

Statutory provisions; publicity of returns and lists of taxpayers; inspection by committees of Congress. 301.6103 (d)-1 Inspection by committees of Congress. 301.6103 (e)

Statutory provisions; publicity of returns and lists of taxpayers; declarations of estimated tax. 301.6103 (f) Statutory provisions; publicity of returns and lists of taxpayers; inspection of list of taxpayers.

301.6103 (f)-1 Public lists of persons making returns of income tax and of unemployment tax. 301.6104 Statutory provisions; publicity of information required from certain exempt organizations and certain trusts. 301.6104-1 Public inspection of applications for tax exemption.

301.6104-2 Publicity of information on certain information returns.

301.6105 Statutory provisions; compilation of relief from excess profits tax cases. 301.6105-1 Compilation of relief from excess profits tax cases.

301.6106 Statutory provisions; publicity of unemployment tax returns. 301.6106-1 Publicity of unemployment tax returns.

301.6107 Statutory provisions; list of special taxpayers for public inspection. 301.6107-1 Public list of persons paying special taxes.

301.6108 Statutory provisions; publication of statistics of income.

301.6108-1 Publication of statistics of in

[blocks in formation]

Sec.

301.6155 Statutory provisions; payment on notice and demand.

301.6155-1 Payment on notice and demand. 301.6156 Statutory provisions; installment payments of tax on use of highway motor vehicles.

301.6156-1 Installment payments of tax on use of highway motor vehicles. 301.6157 Statutory provisions; payment of taxes under provisions of the Tariff Act. EXTENSIONS OF TIME FOR PAYMENT 301.6161 Statutory provisions; extension of time for paying tax. 301.6161-1 Extension of time for paying tax. 301.6162 Statutory provisions; extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6162-1 Extension of time for payment of tax on gain attributable to liquidation of personal holding companies. 301.6163 Statutory provisions; extension of time for payment of estate tax on value of reversionary or remainder interest in property. 301.6163-1 Extension of time for payment

of estate tax on value of reversionary or remainder interest in property.

301.6164 Statutory provisions; extension of time for payment of taxes by corporations expecting carrybacks.

301.6164-1 Extension of time for payment of taxes by corporations expecting carrybacks.

301.6165 Statutory provisions; bonds where time to pay tax or deficiency has been extended.

301.6165-1 Bonds where time to pay the tax or deficiency has been extended.

301.6166

Statutory provisions; extension of time for payment of estate tax where estate consists largely of interest in closely held business.

301.6166-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.

[blocks in formation]
« AnteriorContinuar »