The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 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 17
... determining the extent to which the tax based upon the joint return has been paid . If a joint re- turn is made ... ( determined without regard to any extension of time granted to either spouse ) ; or ( C ) After there has been mailed ...
... determining the extent to which the tax based upon the joint return has been paid . If a joint re- turn is made ... ( determined without regard to any extension of time granted to either spouse ) ; or ( C ) After there has been mailed ...
Página 19
... determined as payable . In de- termining the amount payable , the credit against such tax provided for by section 37 ... determining when a joint return under this section may be permitted or required , whether the liabil- ity shall be ...
... determined as payable . In de- termining the amount payable , the credit against such tax provided for by section 37 ... determining when a joint return under this section may be permitted or required , whether the liabil- ity shall be ...
Página 24
... determined under the applicable principles of the law of trusts , is required to be distributed currently to the beneficiaries . § 301.6034-1 Returns by trusts claiming charitable or other deductions under section 642 ( c ) . For ...
... determined under the applicable principles of the law of trusts , is required to be distributed currently to the beneficiaries . § 301.6034-1 Returns by trusts claiming charitable or other deductions under section 642 ( c ) . For ...
Página 30
... Determination of amount paid . For purposes of this section , in determining the amount of any payment- ( 1 ) Property ( other than a qualified written notice of allocation ) shall be taken into account at its fair market value , and ...
... Determination of amount paid . For purposes of this section , in determining the amount of any payment- ( 1 ) Property ( other than a qualified written notice of allocation ) shall be taken into account at its fair market value , and ...
Página 38
... ( determined without regard to the frac- tional part of a dollar ) shall be increased by $ 1 . ( b ) Election not to ... determine the amount required to be shown on a form , but shall be applicable only to such final amount . § 301.6102-1 ...
... ( determined without regard to the frac- tional part of a dollar ) shall be increased by $ 1 . ( b ) Election not to ... determine the amount required to be shown on a form , but shall be applicable only to such final amount . § 301.6102-1 ...
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72 Stat amended by sec amount applicable assets Attorney authority 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 furnish 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 purchaser 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 taxable taxpayer term thereof tion transfer Treasury U.S. dollars United United States Code
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Página 291 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Página 147 - 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 272 - To examine any books, papers, records or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Página 111 - 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 235 - 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...
Página 232 - 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 160 - Claim for credit or refund of an overpayment of any tax Imposed by this title In respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid...
Página 94 - ... (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 272 - ... or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry ; and (3) To take such...