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.
37. lappuse
... taxpayer is not in default in filing returns or in paying any tax un- der the internal - revenue laws , the col- lection of the whole or any part of the amount of the jeopardy assessment may be stayed by filing with the collector a bond ...
... taxpayer is not in default in filing returns or in paying any tax un- der the internal - revenue laws , the col- lection of the whole or any part of the amount of the jeopardy assessment may be stayed by filing with the collector a bond ...
55. lappuse
... taxpayer upon receipt of a return on Form 11 accom- panied by the amount of the tax . Col- lectors and their deputies are forbidden to issue receipts in lieu of special - tax stamps . A receipt may be furnished only pending issuance of ...
... taxpayer upon receipt of a return on Form 11 accom- panied by the amount of the tax . Col- lectors and their deputies are forbidden to issue receipts in lieu of special - tax stamps . A receipt may be furnished only pending issuance of ...
56. lappuse
... taxpayer . ( 2 ) Removal to another district . Where a taxpayer removes his business to another district the collector who is- sued the stamp will enter on his Rec- ord 10 the new address and date of re- moval , and will transmit the ...
... taxpayer . ( 2 ) Removal to another district . Where a taxpayer removes his business to another district the collector who is- sued the stamp will enter on his Rec- ord 10 the new address and date of re- moval , and will transmit the ...
58. lappuse
... taxpayer on Form 843 and accompanied by the stamps must be presented to the collector within 4 years after the stamps were purchased . The date of purchase , if known , must be shown . If the date of purchase is un- known the claim must ...
... taxpayer on Form 843 and accompanied by the stamps must be presented to the collector within 4 years after the stamps were purchased . The date of purchase , if known , must be shown . If the date of purchase is un- known the claim must ...
69. lappuse
... taxpayer is engaged in the manufac- ture of manufactured sugar ( or incurs liability for tax as a manufacturer under section 3492 , I. R. C. ) in more than one collection district , he shall prepare a separate return with respect to the ...
... taxpayer is engaged in the manufac- ture of manufactured sugar ( or incurs liability for tax as a manufacturer under section 3492 , I. R. C. ) in more than one collection district , he shall prepare a separate return with respect to the ...
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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.