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.
161. lappuse
... Wages . 402.228 402.301 Exclusions from wages . Subpart C - Employees ' Tax Measure of employees ' tax . 402.302 Rates and computation of em- ployees ' tax . 402.303 When employees ' tax attaches . 402.304 Collection of , and liability ...
... Wages . 402.228 402.301 Exclusions from wages . Subpart C - Employees ' Tax Measure of employees ' tax . 402.302 Rates and computation of em- ployees ' tax . 402.303 When employees ' tax attaches . 402.304 Collection of , and liability ...
162. lappuse
... wages paid and re- ceived on and after April 1 , 1939 , with respect to employment after December 31 , 1936 ; except that , in the case of wages for services performed by individuals after they have attained age 65 , such act ( as ...
... wages paid and re- ceived on and after April 1 , 1939 , with respect to employment after December 31 , 1936 ; except that , in the case of wages for services performed by individuals after they have attained age 65 , such act ( as ...
177. lappuse
... Wages- ( a ) In general . ( 1 ) Whether remuneration paid on or after January 1 , 1940 , for employment per- formed after December 31 , 1936 , consti- tutes wages is determined under section 1426 ( a ) of the act , that is , section ...
... Wages- ( a ) In general . ( 1 ) Whether remuneration paid on or after January 1 , 1940 , for employment per- formed after December 31 , 1936 , consti- tutes wages is determined under section 1426 ( a ) of the act , that is , section ...
178. lappuse
formed after December 31 , 1936 , con- stitutes wages shall be determined in accordance with the applicable provi- sions of Part 401 of this chapter . ( 2 ) The term " wages " means all re- muneration for employment unless spe ...
formed after December 31 , 1936 , con- stitutes wages shall be determined in accordance with the applicable provi- sions of Part 401 of this chapter . ( 2 ) The term " wages " means all re- muneration for employment unless spe ...
179. lappuse
... wages— ( a ) $ 3,000 limitation- ( 1 ) In general . Sec- tion 1426 ( a ) ( 1 ) of the act provides an annual $ 3,000 limitation on the amount of remuneration that may constitute wages , by excepting from the term " wages " remuneration ...
... wages— ( a ) $ 3,000 limitation- ( 1 ) In general . Sec- tion 1426 ( a ) ( 1 ) of the act provides an annual $ 3,000 limitation on the amount of remuneration that may constitute wages , by excepting from the term " wages " remuneration ...
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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.