Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1969 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Página 5
... interest . 301.6049-1 Returns regarding payments of interest . Information Regarding Wages Paid Employees 301.6051 Statutory provisions ; receipts for employees . 301.6051-1 Receipts for employees . SIGNING AND VERIFYING OF RETURNS AND ...
... interest . 301.6049-1 Returns regarding payments of interest . Information Regarding Wages Paid Employees 301.6051 Statutory provisions ; receipts for employees . 301.6051-1 Receipts for employees . SIGNING AND VERIFYING OF RETURNS AND ...
Página 6
... 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 corpora- tions ...
... 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 corpora- tions ...
Página 10
... Interest INTEREST ON UNDERPAYMENTS 301.6601 Statutory provisions ; interest on underpayment , nonpayment , or exten- sions of time for payment , of tax . 301.6601-1 Interest on underpayments . 301.6602 Statutory provisions ; interest on ...
... Interest INTEREST ON UNDERPAYMENTS 301.6601 Statutory provisions ; interest on underpayment , nonpayment , or exten- sions of time for payment , of tax . 301.6601-1 Interest on underpayments . 301.6602 Statutory provisions ; interest on ...
Página 28
... interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign cor- porations by any person undertaking as a matter of business or for profit the collec- tion of foreign payments of such interest ...
... interest upon the bonds of foreign countries and interest upon the bonds of and dividends from foreign cor- porations by any person undertaking as a matter of business or for profit the collec- tion of foreign payments of such interest ...
Página 32
... interest . SEC . 6049. Returns regarding payments of interest- ( a ) Requirement of reporting— ( 1 ) In general . Every person— ( A ) Who makes payments of interest ( as defined in subsection ( b ) ) aggregating $ 10 or more to any ...
... interest . SEC . 6049. Returns regarding payments of interest- ( a ) Requirement of reporting— ( 1 ) In general . Every person— ( A ) Who makes payments of interest ( as defined in subsection ( b ) ) aggregating $ 10 or more to any ...
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72 Stat amended by sec amount applicable assets Attorney authority bank 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 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 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 tax returns taxable taxpayer thereof tion transfer Treasury trust U.S. dollars United United States Code
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Página 178 - ... 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 71 - 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 190 - 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 295 - 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 110 - Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the 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 261 - Code of 1939 shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such code shall continue, and may be enforced in the same manner, as if such repeal had not been made.
Página 81 - Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person...
Página 112 - If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph — (i) In the case of a trade or business, the term "gross income...
Página 64 - ... (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 193 - SEC. 3226. 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 Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of...