The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 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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... , 1955 . Taxes under the Trading With the Enemy Act . 304 - 399 [ Reserved ] 400 Temporary Regulations under the Federal Tax Lien Act of 1966 . 401-499 [ Reserved ] Subchapter F - Procedure and Administration PART 301 - PROCEDURE 3.
... , 1955 . Taxes under the Trading With the Enemy Act . 304 - 399 [ Reserved ] 400 Temporary Regulations under the Federal Tax Lien Act of 1966 . 401-499 [ Reserved ] Subchapter F - Procedure and Administration PART 301 - PROCEDURE 3.
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... lien . LIEN FOR TAXES Statutory provisions ; lien for Lien for taxes . Statutory provisions ; period of 301.6323 Statutory provisions ; validity against mortgagees , pledgees , purchasers , and judgment creditors . 301.6323-1 Validity of ...
... lien . LIEN FOR TAXES Statutory provisions ; lien for Lien for taxes . Statutory provisions ; period of 301.6323 Statutory provisions ; validity against mortgagees , pledgees , purchasers , and judgment creditors . 301.6323-1 Validity of ...
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... lien or to subject property to payment of tax . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404 Statutory provisions ; authority to bring civil action for estate taxes . 301.7404-1 Authority to ...
... lien or to subject property to payment of tax . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404 Statutory provisions ; authority to bring civil action for estate taxes . 301.7404-1 Authority to ...
Страница 77
... lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof ; and such amount shall be paid out of such assets in ...
... lien for the amount of such check upon all the assets of the bank or trust company on which drawn or for the amount of such money order upon all the assets of the issuer thereof ; and such amount shall be paid out of such assets in ...
Страница 79
... lien for the amount of such check upon all assets of the bank or trust company on which drawn or for the amount of such money order upon the assets of the issuer thereof . The unpaid amount shall be paid out of such assets in preference ...
... lien for the amount of such check upon all assets of the bank or trust company on which drawn or for the amount of such money order upon the assets of the issuer thereof . The unpaid amount shall be paid out of such assets in preference ...
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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 tax returns taxable taxpayer term thereof tion transfer Treasury U.S. dollars United United States Code
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Страница 87 - 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.
Страница 206 - 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.
Страница 319 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Страница 121 - ... 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. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment...
Страница 126 - Where before the expiration of the time prescribed in section 275 for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Страница 147 - 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...
Страница 246 - 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...
Страница 128 - If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph — (i) In the case of a trade or business, the term "gross income...
Страница 80 - ... (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.
Страница 121 - ... (2) in the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane...