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 100.
4. lappuse
... respect to common trust funds . 301.6033 Statutory provisions ; returns by exempt organizations . 301.6033-1 Returns ... respect to certain foreign cor- rations . 301.6038-1 Information returns required of U.S. persons with respect ...
... respect to common trust funds . 301.6033 Statutory provisions ; returns by exempt organizations . 301.6033-1 Returns ... respect to certain foreign cor- rations . 301.6038-1 Information returns required of U.S. persons with respect ...
16. lappuse
... respect to per- sons subject to the taxes imposed by chapter § 301.6012 Statutory provisions ; persons ant regional commissioner ( alcohol and § 301.6101-1 Period covered. required by regulations prescribed by the Secretary or his ...
... respect to per- sons subject to the taxes imposed by chapter § 301.6012 Statutory provisions ; persons ant regional commissioner ( alcohol and § 301.6101-1 Period covered. required by regulations prescribed by the Secretary or his ...
17. lappuse
... respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012-4 , inclusive , of this chapter ( Income Tax Regulations ) . § 301.6013 Statutory provisions ; joint returns of income tax by husband and wife . SEC ...
... respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012-4 , inclusive , of this chapter ( Income Tax Regulations ) . § 301.6013 Statutory provisions ; joint returns of income tax by husband and wife . SEC ...
18. lappuse
... respect to such taxable year , or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122 . ( 3 ) When return deemed filed- ( A ) As- sessment and ...
... respect to such taxable year , or after any civil or criminal case arising against either spouse with respect to such taxable year has been compromised under section 7122 . ( 3 ) When return deemed filed- ( A ) As- sessment and ...
20. lappuse
... respect to taxable years beginning after December 31 , 1954 ; and sec- tions 58 , 59 , and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1 , 1955 . [ Sec . 6015 as ...
... respect to taxable years beginning after December 31 , 1954 ; and sec- tions 58 , 59 , and 60 of the Internal Revenue Code of 1939 shall continue in force with respect to taxable years beginning before January 1 , 1955 . [ Sec . 6015 as ...
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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.