Regulations 64 Relating to the Capital Stock Tax Under Section 701 of the Revenue Act of 1934U.S. Government Printing Office, 1934 - 52 lappuses |
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26 Mutual activities adjusted declared value amount assessment benevolent life insurance Business leagues business_ capital employed capital stock tax centum collected corporation__ Corporations organized CORPORATIONS SECTION 701 December 31 declaration of value defined__ distraint domestic corporation ending June 30 engaged entitled to exemption excise tax exemption under section failure to file false or fraudulent Federal income tax file a return foreign corporation gift taxes imposed by section includes income tax purposes Industrial Recovery Act insurance company Internal Revenue inures last income-tax taxable lease limited partnerships Mutual savings banks National Industrial Recovery net income nonmembers operated exclusively organized and operated original declared value paid payment person preferred stock prescribed private shareholder profit real estate refund regulations return or list REVENUE ACT Revised Statutes section 215 stock tax return supplies and equipment tax is imposed taxable year ending term Territories of Alaska thereof tion United willfully
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25. lappuse - ... not to engage in a regular business of a kind ordinarily carried on for profit. 1t is an organization of the same general class as a chamber of commerce or board of trade. Thus, its activities should be directed to the improvement of business conditions of one or more lines of business as distinguished from the performance of particular services for individual persons.
42. lappuse - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
40. 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.
37. lappuse - ... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
39. lappuse - America is a stockholder ; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder...
38. lappuse - IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
35. lappuse - The Secretary and any officer or employee of the Treasury Department, upon request from the Committee on Ways and Means of the House of Representatives, the Committee on Finance of the Senate, or a select committee of the Senate or House...
41. lappuse - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
37. lappuse - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
20. lappuse - ... a reserve required by state law or a reasonable reserve for any necessary purpose.