The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1949 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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1.–5. rezultāts no 100.
10. lappuse
... Commissioner's duty to assess omitted taxes . The law makes it the duty of the commissioner , upon satisfac- tory proof , to estimate the amount of tax omitted to be paid whenever a manufac- turer of filled cheese sells , or removes for ...
... Commissioner's duty to assess omitted taxes . The law makes it the duty of the commissioner , upon satisfac- tory proof , to estimate the amount of tax omitted to be paid whenever a manufac- turer of filled cheese sells , or removes for ...
28. lappuse
... Commissioner , the Commissioner of Internal Revenue ; and collector , a collector of internal revenue . ( f ) Taxpayer . Taxpayer means any person subject to liability for the tax imposed by section 2470 , I. R. C. ( g ) Oil or oils ( 1 ) ...
... Commissioner , the Commissioner of Internal Revenue ; and collector , a collector of internal revenue . ( f ) Taxpayer . Taxpayer means any person subject to liability for the tax imposed by section 2470 , I. R. C. ( g ) Oil or oils ( 1 ) ...
36. lappuse
... Commissioner to determine the proper amount of refund , ( 2 ) the quan- tity of oil or oils contained in each ar- ticle , with respect to the processing of which claim is made that tax was paid , ( 3 ) the amount of tax due and paid on ...
... Commissioner to determine the proper amount of refund , ( 2 ) the quan- tity of oil or oils contained in each ar- ticle , with respect to the processing of which claim is made that tax was paid , ( 3 ) the amount of tax due and paid on ...
37. lappuse
... Commissioner , there will accrue under section 3184 , United States Revised Statutes , a 5 per- cent penalty and interest at the rate of 1 percent per month computed upon the entire assessment ( including penalty and interest , if any ) ...
... Commissioner , there will accrue under section 3184 , United States Revised Statutes , a 5 per- cent penalty and interest at the rate of 1 percent per month computed upon the entire assessment ( including penalty and interest , if any ) ...
40. lappuse
... Commissioner's decision . The Commissioner's finding as to samples representing one lot will not be indicative of his decision as to another lot , although the lots may be similarly labeled . If the Commissioner's finding shows no tax ...
... Commissioner's decision . The Commissioner's finding as to samples representing one lot will not be indicative of his decision as to another lot , although the lots may be similarly labeled . If the Commissioner's finding shows no tax ...
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agent Alcohol amended by T. D. amount of tax application assessment attorney August 29 bond bottled brand calendar carry-back chapter claim for refund collector of internal Commissioner compensation computed contained copy corporation credit or refund dealer December 31 distilled spirits district employee employment excess profits tax excise tax export Federal filed filled cheese firearms foreign Form furnished gift tax income tax inspection Internal Revenue Code label license malt beverages manufac manufacturer ment month name and address officer oleomargarine packages paragraph penalty percent person playing cards ployee power of attorney prescribed prior provisions purchased Rate of tax Regs regulations resale retail Revenue Act services performed shipment Social Security Act sold special tax spect stamps Stat statement Subpart tax due tax imposed tax liability tax return tax with respect taxable taxpayer term thereof tion Title Treasury Decision United wages whisky wine
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510. lappuse - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person may be compelled to appear and depose and to produce documentary evidence...
194. lappuse - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
418. lappuse - Houses thereof, shall ask, accept, or receive, any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value...
24. lappuse - 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.
244. lappuse - Wages are constructively paid when they are credited to the account of or set apart for an employee so that they may be drawn upon by him at any time although not then actually reduced to possession.
342. lappuse - ... income, profits, losses, or expenditures appearing in any income return ; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged from employment.
248. lappuse - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
337. lappuse - 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.
231. lappuse - ... and (ii) has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit, or to receive a cash consideration in lieu of such benefit either upon his withdrawal from the plan or system providing for such benefit or upon termination of such plan or system or policy of insurance or of his employment with such employer...
24. lappuse - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.