The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1968 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. |
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Página 4
... respect to common trust funds . 301.6033 Statutory provisions ; returns by exempt organizations . 301.6033-1 Returns ... respect to certain foreign cor- 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 . 301.6033-1 Returns ... respect to certain foreign cor- rations . 301.6038-1 Information returns required of U.S. persons with respect to ...
Página 16
... respect to per- sons subject to the taxes 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 ...
... respect to per- sons subject to the taxes 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 ...
Página 17
... 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 . 6013 ...
... 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 . 6013 ...
Página 18
... respect to such taxable year , or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122 . ( 3 ) When return deemed filed- ( A ) As- sessment and ...
... respect to such taxable year , or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122 . ( 3 ) When return deemed filed- ( A ) As- sessment and ...
Página 20
... respect to taxable years beginning after December 31 , 1954 ; and sec- tions 58 , 59 , and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1 , 1955 . [ Sec . 6015 as ...
... respect to taxable years beginning after December 31 , 1954 ; and sec- tions 58 , 59 , and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1 , 1955 . [ Sec . 6015 as ...
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72 Stat agreement amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computation corporation credit or refund Cross references date prescribed December 31 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 inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan ment notice and demand notice of lien officer or employee oleomargarine organization overpayment paid paragraph partnership penalty percent period of limitation person prior proceeding provisions of section provisions relating Puerto Rico 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 taxable taxpayer term thereof tion transfer Treasury trust U.S. dollars U.S. Post Office United
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Página 303 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Página 315 - Federal Register, Administrative Committee of Federal Reserve System Federal Supply Service Federal Trade Commission Federal Water Pollution Control Administration Fiscal Service, Treasury Department Fish and Wildlife Service Commercial Fisheries, Bureau of Sport Fisheries and Wildlife, Bureau of Food and Drug Administration Foreign...
Página 120 - 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 87 - 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 23 - Which is a religious organization described in section 501(c)(3); or (2) Which is an educational organization described in section 501(c)(3), If such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Página 192 - Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return...
Página 204 - 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 176 - 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.
Página 80 - ... (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.
Página 305 - I Bureau of the Comptroller of the Currency, Department of the Treasury II Federal Reserve System III Federal Deposit Insurance Corporation IV Export-Import Bank of...