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.
17. lappuse
... shown by reports to be procured by him monthly from the dealer . Where , however , a manufacturer sends articles to a dealer as his agent , the sale by such dealer or agent is to be treated as a sale by the manufacturer , and the tax ...
... shown by reports to be procured by him monthly from the dealer . Where , however , a manufacturer sends articles to a dealer as his agent , the sale by such dealer or agent is to be treated as a sale by the manufacturer , and the tax ...
35. lappuse
... shown to be due on a monthly return , may be taken where a vendor , under a contract within the scope of § 306.17 ( a ) , pays all or part of the tax for which the vendee , under such con- tract , was liable . ( c ) Records . A complete ...
... shown to be due on a monthly return , may be taken where a vendor , under a contract within the scope of § 306.17 ( a ) , pays all or part of the tax for which the vendee , under such con- tract , was liable . ( c ) Records . A complete ...
36. lappuse
... shown to be due on any subsequent monthly return . claim for refund , or the statement in support of the credit , must contain the evidence required in paragraph ( d ) of this section . The ( c ) Where a person , other than a processor ...
... shown to be due on any subsequent monthly return . claim for refund , or the statement in support of the credit , must contain the evidence required in paragraph ( d ) of this section . The ( c ) Where a person , other than a processor ...
43. lappuse
... shown in alphabetical order ( 1 ) the name and address of each consignor , and ( 2 ) the total quantity received during the month from him . Only oleomargarine of the manufacturer's own production may be entered under this heading ...
... shown in alphabetical order ( 1 ) the name and address of each consignor , and ( 2 ) the total quantity received during the month from him . Only oleomargarine of the manufacturer's own production may be entered under this heading ...
51. lappuse
... shown by the manufacturer as provided in § 310.24 ( c ) ( 4 ) . Where a wholesale dealer receives an order from one person to ship oleomargarine to another , the transaction shall be recorded in the name and address of the consignee ...
... shown by the manufacturer as provided in § 310.24 ( c ) ( 4 ) . Where a wholesale dealer receives an order from one person to ship oleomargarine to another , the transaction shall be recorded in the name and address of the consignee ...
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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
Populāri fragmenti
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.