 | 1974 - 388 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. § 31.6302 (c)-l Use of Government depositaries in connection... | |
 | 1966 - 628 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the collector. § 477.2 Quarterly tax returns — (a) General rules. In rules and regulations... | |
 | 1974 - 676 páginas
...he may prescribe; and he shall prescribe the manner. times, and conditions under which the reeeipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or hits delegate. ISe°. 6302(c) as originally enacted and in effect Jan.... | |
 | United States. Congress. House. Committee on Ways and Means - 1953 - 1482 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, time, and conditions under which the receipt of such tax by such banks...companies is to be treated as payment for tax purposes. "(c) Assessment. — Whenever any tax required to be paid by this chapter is not paid in full at the... | |
 | United States. Internal Revenue Service - 1967 - 1510 páginas
...under such conditions as he may prescribe ; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such .banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. [Sec. G302(c) as originally enacted and in effect Jan.... | |
 | United States. Internal Revenue Service - 1955 - 1158 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. Si c. 301.6302-1. USE OF FEDERAL RESERVE BANKS AND AUTHORIZED... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 páginas
...GOVERNMENT DEPOSITARIES. — The Secretary or his delegate may authorize Federal Reserve banks, end ) EMPLOYEES' DEATH BENEFITS. — (1) GENERAL RULE....and are paid by reason of the death of the employee. (e) ASSESSMENT. — Whenever any tax required to be paid by this chapter is not paid in full at the... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. ******* SEC. 6313. FRACTIONAL PARTS OF A CENT. In the... | |
 | United States. Internal Revenue Service - 1976 - 624 páginas
...under such conditions as he may prescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks and trust companies is to be treated as payment of such tax to the Secretary or his delegate. Section 1.6302-l(b) of the Income Tax Regulations provides,... | |
 | United States. Advisory Commission on Intergovernmental Relations - 1968 - 300 páginas
...the [tax commissioner] shall prescribe the manner, times and conditions under which 28 the receipt of tax by such banks and trust companies is to be treated as payment of tax to the [tax 29 commissioner] . 30 (b) Notice and Demand. The [tax commissioner] shall as soon... | |
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... and incorporated banks or trust companies which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he may prescribe; and... 
