The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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 3
... Federal Tax Lien Act of 1966 . 401 [ Reserved ] 402 Temporary Regulations on procedure and administration under the Tax Reform Act of 1969 . 403 499 [ Reserved ] SUBCHAPTER F - PROCEDURE AND ADMINISTRATION 3 (Continued)
... Federal Tax Lien Act of 1966 . 401 [ Reserved ] 402 Temporary Regulations on procedure and administration under the Tax Reform Act of 1969 . 403 499 [ Reserved ] SUBCHAPTER F - PROCEDURE AND ADMINISTRATION 3 (Continued)
Página 7
... LIEN FOR TAXES Statutory provisions ; lien for Statutory provisions ; period of lien . 301.6323 Statutory provisions ; validity taxes . 301.6321-1 301.6322 Lien for taxes . Collection GENERAL PROVISIONS 301.6301 Statutory provisions ...
... LIEN FOR TAXES Statutory provisions ; lien for Statutory provisions ; period of lien . 301.6323 Statutory provisions ; validity taxes . 301.6321-1 301.6322 Lien for taxes . Collection GENERAL PROVISIONS 301.6301 Statutory provisions ...
Página 13
... lien or to subject property to payment of tax . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404 Statutory provisions ; authority to bring civil action for estate taxes . 301.7404-1 Authority to ...
... lien or to subject property to payment of tax . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404 Statutory provisions ; authority to bring civil action for estate taxes . 301.7404-1 Authority to ...
Página 81
... lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof ; and such amount shall be paid out of such assets in ...
... lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof ; and such amount shall be paid out of such assets in ...
Página 82
... lien for the amount of such check upon all assets of the bank or trust company on which drawn or for the amount of such money order upon the assets of the issuer thereof . The unpaid amount shall be paid out of such assets in preference ...
... lien for the amount of such check upon all assets of the bank or trust company on which drawn or for the amount of such money order upon the assets of the issuer thereof . The unpaid amount shall be paid out of such assets in preference ...
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72 Stat amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computed corporation credit or refund Cross references date prescribed deficiency delegate deposit determined Director of Internal district director District of Columbia document erty estate tax estimated income tax estimated tax exemption expiration failure Federal fiduciary filed foreign 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 penalty percent period of limitation person prior proceeding provisions of section provisions relating purposes pursuant real property regulations prescribed respect 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 125 - 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 91 - 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 337 - Department of Health, Education, and Welfare IV Social and Rehabilitation Service (Rehabilitation Programs), Department of Health, Education, and Welfare V Foreign Claims Settlement Commission of the United States VI National...
Página 253 - 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 101 - 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 216 - 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 84 - ... (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 100 - 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 228 - As used in this section the term "mandate," in case a mandate has been recalled prior to the expiration of thirty days from the date of issuance thereof, means the final mandate.
Página 38 - ... principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.