The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 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 63.
4. lappuse
... Gift Tax Returns Other Persons 301.6041 Statutory provisions ; information at source . ( b ) Identification of taxpayer . The Sec- retary. 301.6018 ... Income tax withheld . 301.6415 Statutory provisions 4 Part 301 Title 26 - Chapter I.
... Gift Tax Returns Other Persons 301.6041 Statutory provisions ; information at source . ( b ) Identification of taxpayer . The Sec- retary. 301.6018 ... Income tax withheld . 301.6415 Statutory provisions 4 Part 301 Title 26 - Chapter I.
5. lappuse
... income tax by corporations . 301.6074-1 Time for filing declarations of estimated income tax by corporations . Sec . 301.6075 Statutory provisions ; time for filing estate and gift tax returns . 301.6075-1 Time for filing estate and gift ...
... income tax by corporations . 301.6074-1 Time for filing declarations of estimated income tax by corporations . Sec . 301.6075 Statutory provisions ; time for filing estate and gift tax returns . 301.6075-1 Time for filing estate and gift ...
7. lappuse
... Tax Court . 801.6213-1 Restrictions applicable to defi- ciencies ; petition to Tax Court . 301.6214 Statutory ... gift taxes . special 301.6324-1 Special liens for estate and gift taxes ; personal liability of transferees and ...
... Tax Court . 801.6213-1 Restrictions applicable to defi- ciencies ; petition to Tax Court . 301.6214 Statutory ... gift taxes . special 301.6324-1 Special liens for estate and gift taxes ; personal liability of transferees and ...
11. lappuse
... gift taxes . 301.6861-1 Jeopardy assessments of income , estate , and gift taxes . 301.6862 Statutory provisions ... Tax Court decision . 301.6864 Statutory provisions ; termination of extended period for payment in case of carryback .
... gift taxes . 301.6861-1 Jeopardy assessments of income , estate , and gift taxes . 301.6862 Statutory provisions ... Tax Court decision . 301.6864 Statutory provisions ; termination of extended period for payment in case of carryback .
16. lappuse
... tax imposed by this title , or for the collection thereof , shall make a re- turn or statement according to the ... gift taxes . For requirement that returns of income , estate , and gift taxes be made whether or not there required ...
... tax imposed by this title , or for the collection thereof , shall make a re- turn or statement according to the ... gift taxes . For requirement that returns of income , estate , and gift taxes be made whether or not there required ...
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72 Stat amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computation corporation credit or refund Cross references date prescribed deficiency delegate deposit determined Director of Internal district director document erty estate tax estimated tax exemption expiration failure Federal fiduciary filed foreign furnish gift tax imposed by chapter imposed by section income tax inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan ment notice and demand notice of lien officer or employee organization overpayment paid paragraph partnership penalty percent period of limitation person prior proceeding provisions of section provisions relating purchaser purposes pursuant real property regulations prescribed respect revenue tax rules Secretary spect stamps statement Statutory provisions subchapter subparagraph subsection Tax Court tax imposed tax liability tax lien taxable taxpayer term thereof tion transfer Treasury trust U.S. dollars United United States Code
Populāri fragmenti
89. lappuse - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
208. 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.
267. 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, joint venture, or organization.
123. lappuse - For purposes of this chapter, the term "agricultural labor" includes all service performed (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife...
149. lappuse - Any person who willfully aids or assists In, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
248. lappuse - To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
82. lappuse - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
133. lappuse - The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
250. lappuse - Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
37. lappuse - Secretary or his delegate may by regulations prescribe. (2) Corporations. Returns of corporations shall be made to the Secretary or his delegate in the internal revenue district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.