Tax Recommendations of the President: Hearings, Ninety-first Congress, Second Session ...U.S. Government Printing Office, 1970 - 544 lappuses |
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1.5. rezultāts no 40.
9. lappuse
... calendar quarter in which the gift was made . Under present law it is possible to defer payment of gift taxes for as much as fifteen and one - half months after the gift is made . Quarterly returns and payment will not prove burdensome ...
... calendar quarter in which the gift was made . Under present law it is possible to defer payment of gift taxes for as much as fifteen and one - half months after the gift is made . Quarterly returns and payment will not prove burdensome ...
10. lappuse
... calendar quarter are readily identifiable . At the present time , a substantial majority of taxpayers making taxable gifts make all such gifts in a single calendar quarter of any taxable year . Thus , it is expected that few additional ...
... calendar quarter are readily identifiable . At the present time , a substantial majority of taxpayers making taxable gifts make all such gifts in a single calendar quarter of any taxable year . Thus , it is expected that few additional ...
17. lappuse
... calendar quarter of calendar year 1971 and each calendar quarter thereafter a tax , computed as provided in section 2502 , is hereby imposed on the transfer of property by gift during such calendar quarter by any individual , resident ...
... calendar quarter of calendar year 1971 and each calendar quarter thereafter a tax , computed as provided in section 2502 , is hereby imposed on the transfer of property by gift during such calendar quarter by any individual , resident ...
18. lappuse
... calendar year 1932 and calendar year 1970. The term ' calendar year 1932 ' includes only the portion of such year after June 6 , 1932 . " ( 2 ) The term ' preceding calendar quarters ' means the first calendar quarter of calendar year ...
... calendar year 1932 and calendar year 1970. The term ' calendar year 1932 ' includes only the portion of such year after June 6 , 1932 . " ( 2 ) The term ' preceding calendar quarters ' means the first calendar quarter of calendar year ...
19. lappuse
... calendar year or calendar quarter , the value of such gift made in such preceding calendar year or calendar quarter shall , for purposes of computing the tax under this chapter for any calendar quarter , be the value of such gift which ...
... calendar year or calendar quarter , the value of such gift made in such preceding calendar year or calendar quarter shall , for purposes of computing the tax under this chapter for any calendar quarter , be the value of such gift which ...
Bieži izmantoti vārdi un frāzes
91 octane acceleration administration air pollution amended amount aromatics automobile automotive bill billion BYRNES calendar quarter California carbon monoxide cars catalyst Chairman charitable gifts chief counsel companies CONABLE CONGRESS THE LIBRARY cost D.C. DEAR decedent's devices donors effect Elkhart emission control emission standards enacted engine estimated estate tax excise tax exhaust Federal gallon GAMMELGARD gift tax returns House Office Building hydrocarbons increase Indiana industry Internal Revenue Internal Revenue Service John lead additives lead tax lead-free leaded fuel leaded gasoline legislation letter dated September Longworth House Office low-lead manufacturers Martin Means Committee motor nitrogen oxides octane number octane rating olefin P. O. Box percent petroleum premium problem produce quarterly gift tax RAGONE reactivity recreational vehicle reduce refinery require Secretary KENNEDY September 14 Smog Tax subsection tax on lead tetraethyl lead tion trailers TRAVEL TRAILER truck ULLMAN unleaded fuel Washington
Populāri fragmenti
xiii. lappuse - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
243. lappuse - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
xvi. lappuse - The Board in redetermining a deficiency In respect of any taxable year shall consider such facts with relation to the taxes for other taxable years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no Jurisdiction to determine whether or not the tax for any other taxable year has been overpaid or underpaid.
5. lappuse - Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC. (a) SHORT TITLE. This Act may be cited as the "Federal Tax Lien Act of 1965".
xiii. lappuse - The tax imposed by section 2501 for each calendar quarter shall be an amount equal to the excess of (1) A tax, computed in accordance with the rate schedule set forth in this subsection, on the aggregate sum of the taxable gifts for such calendar quarter and for each of the preceding calendar years...
256. lappuse - ... (35 percent of the gross estate or 50 percent of the taxable estate).
xiv. lappuse - In the case of gifts (other than gifts of future interests in property) made to any person by the donor during the calendar year...
xx. lappuse - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 272 (i).
8. lappuse - All provisions of law, Including penalties, applicable in respect of the tax Imposed by section 4081 shall, insofar as applicable and not Inconsistent with this section, apply in respect of the payments provided for in this section to the same extent as If such payments constituted refunds of overpayments of the tax so Imposed.
xix. lappuse - B of chapter 63. relating to deficiency procedures) to any tax imposed by this title shall be deemed also to refer to interest imposed by this section on such tax. (2) No interest on interest. No interest under this section shall be imposed on the interest provided by this section.