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CHAPTER 61. Information and Returns-Continued

SUBCHAPTER A. Returns and records—Continued

Part VII. Place for filing returns or other documents.

Sec. 6091. Place for filing returns or other documents..

SUBCHAPTER B. Miscellaneous provisions.

Sec. 6101. Period covered by returns or other docu-

ments.

Sec. 6102. Computations on returns or other docu-

ments.--

Sec. 6103. Publicity of returns and lists of taxpayers.--

Sec. 6104. Publicity of information required from cer-

tain exempt organizations and certain

trusts...

Sec. 6105. Compilation of relief from excess profits tax

Sec. 6106. Publicity of unemployment tax returns.

Sec. 6107. List of special taxpayers for public inspec-

tion.-

Sec. 6108. Publication of statistics of income.

Sec. 6109. Cross references..

CHAPTER 62. Time and Place for Paying Tax.

SUBCHAPTER A. Place and due date for payment of tax.

Sec. 6151. Time and place for paying tax shown on

returns.

Sec. 6152. Installment payments..

Sec. 6153. Installment payments of estimated income

tax by individuals..

Sec. 6154. Installment payments of estimated income

tax by corporations..

Sec. 6155. Payment on notice and demand..

Sec. 6156. Payment of taxes under provisions of the

Tariff Act...

SUBCHAPTER B. Extensions of time for payment.

Sec. 6161. Extension of time for paying tax.

Sec. 6162. Extension of time for payment of tax on gain

attributable to liquidation of personal hold-

ing companies.

Sec. 6163. Extension of time for payment of estate tax

on value of reversionary or remainder in-

terest in property--

Sec. 6164. Extension of time for payment of taxes by

corporations expecting carrybacks--

Sec. 6165. Bonds where time to pay tax or deficiency has

been extended.--.

Sec. 6166. Extension of time for payment of estate tax

where estate consists largely of interest in

closely held business..

CHAPTER 63. Assessment.

SUBCHAPTER A. In general.

Sec. 6201. Assessment authority --

Sec. 6202. Establishment by regulations of mode or

time of assessment..

Sec. 6203. Method of assessment.

Sec. 6204. Supplemental assessments..

Sec. 6205. Special rules applicable to certain employ-

ment taxes..

Sec. 6206. Special rules applicable to excessive cliams

under sections 6420 and 6421.-

Sec. 6207. Cross references...

SUBCHAPTER B. Deficiency procedures in the case of income, estate,

and gift taxes.

Sec. 6211. Definition of a deficiency-

Sec. 6212. Notice of deficiency

Sec. 6213. Restrictions applicable to deficiencies; peti-

tion to Tax Court..

Sec. 6214. Determinations by Tax Court.

Sec. 6215. Assessment of deficiency found by Tax Court-

Sec. 6216. Cross references..

923

923

924

924

925

927

927

927

CHAPTER 64. Collection.

SUBCHAPTER A. General provisions.

Sec. 6301. Collection authority ---

Sec. 6302. Mode or time of collection.,

Sec. 6303. Notice and demand for tax.

Sec. 6304. Collection under the Tariff Act....

SUBCHAPTER B. Receipt of payment.

Sec. 6311. Payment by check or money order..

Sec. 6312. Payment by United States notes and certifi-

cates of indebtedness..

Sec. 6313. Fractional parts of a cent--

Sec. 6314. Receipt for taxes...

Sec. 6315. Payments of estimated income tax..

Sec. 6316. Payment by foreign currency --

SUBCHAPTER C. Lien for taxes.

Sec. 6321. Lien for taxes.

Sec. 6322. Period of lien.

Sec. 6323. Validity against mortgagees, pledgees, pur-

chasers, and judgment creditors....

Sec. 6324. Special liens for estate and gift taxes.

Sec. 6325. Release of lien or partial discharge of prop-

erty--

Sec. 6326. Cross references..

SUBCHAPTER D. Seizure of property for collection of taxes.

Sec. 6331. Levy and distraint----

Sec. 6332. Surrender of property subject to levy.

Sec. 6333. Production of books..

Sec. 6334. Property exempt from levy-

Sec. 6335. Sale of seized property-

Sec. 6336. Sale of perishable goods.

Sec. 6337. Redemption of property-

Sec. 6338. Certificate of sale; deed of real property -

Sec. 6339. Legal effect of certificate of sale of personal

property and deed of real property-

Sec. 6340. Records of sale..

Sec. 6341. Expense of levy and sale.

Sec. 6342. Application of proceeds of levy-

Sec. 6343. Authority to release levy ---

Sec. 6344. Cross references.

CHAPTER 65. Abatements, Credits, and Refunds.

SUBCHAPTER A. Procedure in general.

Sec. 6401. Amounts treated as overpayments.--

Sec. 6402. Authority to make credits or refunds_

Sec. 6403. Overpayment of installment.-

Sec. 6404. Abatements.

Sec. 6405. Reports of refunds and credits

Sec. 6406. Prohibition of administrative review of deci.

sions...

Sec. 6407. Date of allowance of refund or credit...

SUBCHAPTER B. Rules of special application.

Sec. 6411. Tentative carryback adjustments.

Sec. 6412. Floor stocks refunds..

Sec. 6413. Special rules applicable to certain employ-

ment taxes..

Sec. 6414. Income tax withheld.

Sec. 6415. Credits or refunds to persons who collected

certain taxes.---

Sec. 6416. Certain taxes on sales and services..

Sec. 6417. Coconut and palm oil..

Sec. 6418. Sugar..

Sec. 6419. Excise tax on wagering -

Sec. 6420. Gasoline used on farms.

Sec. 6421. Gasoline used for certain nonhighway pur-

poses or by local transit systems.

Sec. 6422. Cross references.

Sec. 6423. Conditions to allowance in the case of alcohol

and tobacco taxes...

CHAPTER 66. Limitations.

SUBCHAPTER A. Limitations on assessment and collection.

Sec. 6501. Limitations on assessment and collection..-.

Sec. 6502. Collection after assessment.---

Sec. 6503. Suspension of running of period of limitation.

Sec. 6504. Cross references...

SUBCHAPTER B. Limitations on credit or refund.

Sec. 6511. Limitations on credit or refund...

Sec. 6512. Limitations in case of petition to Tax Court.

Sec. 6513. Time return deemed filed and tax considered

paid..

Sec. 6514. Credits or refunds after period of limitation.

Sec. 6515. Cross references...

SUBCHAPTER C. Mitigation of effect of period of limitations.

Sec. 6521. Mitigation of effect of limitation in case of

related taxes under different chapters.---.

SUBCHAPTER D. Periods of limitation in judicial proceedings.

Sec. 6531. Periods of limitation on criminal prosecu-

tions.cat

Sec. 6532. Periods of limitation on suits..

Sec. 6533. Cross references...

CHAPTER 67. Interest.

SUBCHAPTER A. Interest on underpayments.

Sec. 6601. Interest on underpayment, nonpayment, or

extensions of time for payment, of tax....

Sec. 6602. Interest on erroneous refund recoverable by

suit....

SUBCHAPTER B. Interest on overpayments.

Sec. 6611. Interest on overpayments---

Sec. 6612. Cross references.

CHAPTER 68. Additions to the Tax, Additional Amounts, and Assessable

Penalties.

SUBCHAPTER A. Additions to the tax and additional amounts.

Sec. 6651. Failure to file tax return.--

Sec. 6652. Failure to file certain information returns..

Sec. 6653. Failure to pay tax.-

Sec. 6654. Failure by individual to pay estimated in-

come tax..

Sec. 6655. Failure by corporation to pay estimated

income tax...

Sec. 6656. Failure to make deposit of taxes..

Sec. 6657. Bad checks..

Sec. 6658. Addition to tax in case of jeopardy-

Sec. 6659. Applicable rules ---

SUBCHAPTER B. Assessable penalties.

Sec. 6671. Rules for application of assessable penalties..

Sec. 6672. Failure to collect and pay over tax, or attempt

to evade or defeat tax.

Sec. 6673. Damages assessable for instituting proceed-

ings before the Tax Court merely for delay.

Sec. 6674. Fraudulent statement or failure to furnish

statement to employee..

Sec. 6675. Excessive claims with respect to the use of

certain gasoline..

CHAPTER 69. General Provisions Relating to Stamps.

Sec. 6801. Authority for establishment, alteration, and

distribution..

Sec. 6802. Supply and distribution..

Sec. 6803. Accounting and safeguarding-

Sec. 6804. Attachment and cancellation.

Sec. 6805. Redemption of stamps.

Sec. 6806. Posting occupational tax stamps.

Sec. 6807. Stamping, marking, and branding seized

goods.

Sec. 6808. Special provisions relating to stamps.-

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1002

1002

1002

1003

1003

1003

CHAPTER 70. Jeopardy, Bankruptcy and Receiverships.

SUBCHAPTER A. Jeopardy.

Part I. Termination of taxable year.

Sec. 6851. Termination of taxable year...

Part II. Jeopardy assessments.

Sec. 6861. Jeopardy assessments of income, estate, and

gift taxes.

Sec. 6862. Jeopardy assessment of taxes other than in-

come, estate, and gift taxes..

Sec. 6863. Stay of collection of jeopardy assessments..

Sec. 6864. Termination of extended period for payment

in case of carryback.-

SUBCHAPTER B. Bankruptcy and receiverships.

Sec. 6871. Claims for income, estate, and gift taxes in

bankruptcy and receivership proceedings..

Sec. 6872. Suspension of period on assessment..

Sec. 6873. Unpaid claims.

CHAPTER 71. Transferees and Fiduciaries.

Sec. 6901. Transferred assets..

Sec. 6902. Provisions of special application to trans-

ferees...

Sec. 6903. Notice of fiduciary relationship-

Sec. 6904. Prohibition of injunctions...

CHAPTER 72. Licensing and Registration.

SUBCHAPTER A. Licensing:

Sec. 7001. Collection of foreign items..

SUBCHAPTER B. Registration.

Sec. 7011. Registration-persons paying a special tax..

Sec. 7012. Cross references..

CHAPTER 73. Bonds.

Sec. 7101. Form of bonds...

Sec. 7102. Single bond in lieu of multiple bonds..

Sec. 7103. Cross references—other provisions for bonds.

CHAPTER 74. Closing Agreements and Compromises.

Sec. 7121. Closing agreements.

Sec. 7122. Compromises.

Sec. 7123. Cross references.

CHAPTER 75. Crimes, Other Offenses, and Forfeitures.

SUBCHAPTER A. Crimes,

Part I. General provisions.

Sec. 7201. Attempt to evade or defeat tax.

Sec. 7202. Willful failure to collect or pay over tax.

Sec. 7203. Willful failure to file return, supply informa-

tion, or pay tax...

Sec, 7204. Fraudulent statement or failure to make

statement to employees....

Sec. 7205. Fraudulent withholding exemption certificate

or failure to supply information...

Sec. 7206. Fraud and false statements...

Sec. 7207. Fraudulent returns, statements, or other

documents.

Sec. 7208. Offenses relating to stamps.--

Sec. 7209. Unauthorized use or sale of stamps..

Sec. 7210. Failure to obey summons.

Sec. 7211. False statements to purchasers or lessees re-

lating to tax..

Sec. 7212. Attempts to interfere with administration of

internal revenue laws..

Sec. 7213. Unauthorized disclosure of information..

Sec. 7214. Offenses by officers and employees of the

United States.--

Sec. 7215. Offenses with respect to collected taxes ..

Part II. Penalties applicable to certain taxes.

Sec. 7231. Failure to obtain license for collection of for-

eign items.

Sec. 7232. Failure to register or give hond, or false state-

ment by manufacturer or producer of gaso-

line or lubricating oil.---

CHAPTER 75. Crimes, Other Offenses, and Forfeitures—Continued

SUBCHAPTER A. Crimes-Continued

Part II. Penalties applicable to certain taxes-Continued

Sec. 7233. Failure to pay, or attempt to evade payment

of, tax on cotton futures, and other viola- Page

tions.--

1030

Sec. 7234. Violation of laws relating to oleomargarine or

adulterated butter operations-

1031

Sec. 7235. Violation of laws relating to adulterated but-

ter and process or renovated butter... 1032

Sec. 7236. Violation of laws relating to filled cheese.. 1032

Sec. 7237. Violation of laws relating to narcotic drugs

and to marihuana

1033

Sec. 7238. Violation of laws relating to opium for smok-

ing-

1034

Sec. 7239. Violations of laws relating to white phos-

phorus matches..

1035

Sec. 7240. Officials investing or speculating in sugar--- 1035

SUBCHAPTER B. Other offenses.

Sec. 7261. Representation that retailers' excise tax is

excluded from price of article..

1036

Sec. 7262. Violation of occupational tax laws relating to

wagering—failure to pay special tax. 1036

Sec. 7263. Penalties relating to cotton futures

1036

Sec. 7264. Offenses relating to renovated or adulterated

butter.

1037

Sec. 7265. Other offenses relating to oleomargarine or

adulterated butter operations..

1037

Sec. 7266. Offenses relating to filled cheese.

1037

Sec. 7267. Offenses relating to white phosphorus

matches..

1038

Sec. 7268. Possession with intent to sell in fraud of law

or to evade tax.

1039

ec. 7269. Failure produce records.

1039

Sec. 7270. Insurance policies.--

1039

Sec, 7271. Penalties for offenses relating to stamps. 1039

Sec. 7272. Penalty for failure to register.

1040

Sec. 7273. Penalties for offenses relating to special taxes. 1040

Sec. 7274. Penalty for offenses relating to white phos-

phorus matches ---

1040

Sec. 7275. Failure to print correct price on tickets.- 1040

SUBCHAPTER C. Forfeitures.

Part I. Property subject to forfeiture.

Sec. 7301. Property subject to tax-

1041

Sec. 7302. Property used in violation of internal revenue

laws..

1041

Sec. 7303. Other property subject to forfeiture-

1042

Sec. 7304. Penalty for fraudulently claiming drawback. 1043

Part II. Provisions common to forfeitures.

Sec. 7321. Authority to seize property subject to for-

feiture...

1043

Sec. 7322. Delivery of seized personal property to

United States marshal..

1043

Sec. 7323. Judicial action to enforce forfeiture.

1043

Sec. 7324. Special disposition of perishable goods. 1044

Sec, 7325. Personal property valued at $2,500 or less. 1044

Sec. 7326. Disposal of forfeited or abandoned property

in special cases.

1045

Sec. 7327. Customs laws applicable...

1045

Sec. 7328. Confiscation of matches exported.

1045

Sec. 7329. Cross references.

1046

SUBCHAPTER D. Miscellaneous penalty and forfeiture provisions.

Sec. 7341. Penalty for sales to evade tax.

1047

Sec. 7342. Penalty for refusal to permit entry or exami-

nation.--

1047

Sec. 7343. Definition of term “person”,

1047

Sec. 7344. Extended application of penalties relating to

officers of the Treasury Department.- 1047

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