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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... references . 301.6504 Statutory references . provisions ; cross LIMITATIONS ON CREDIT OR REFUND 301.6511 ( a ) Statutory provisions ; limita- tions on credit or refund ; period of limi- tation on filing claim . Sec . 301.6511 ( a ) -1 ...
... references . 301.6504 Statutory references . provisions ; cross LIMITATIONS ON CREDIT OR REFUND 301.6511 ( a ) Statutory provisions ; limita- tions on credit or refund ; period of limi- tation on filing claim . Sec . 301.6511 ( a ) -1 ...
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... references are to sections of the Code of Federal Regulations . References in the text to the " Code " are references to the Internal Revenue Code of 1954 . Information and Returns RETURNS AND RECORDS RECORDS , STATEMENTS , AND SPECIAL ...
... references are to sections of the Code of Federal Regulations . References in the text to the " Code " are references to the Internal Revenue Code of 1954 . Information and Returns RETURNS AND RECORDS RECORDS , STATEMENTS , AND SPECIAL ...
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... references . ( 1 ) For provi- sions that a return executed by a dis- trict director or other authorized internal revenue officer or employee will not start the running of the period of limitations on assessment and collection , see sec ...
... references . ( 1 ) For provi- sions that a return executed by a dis- trict director or other authorized internal revenue officer or employee will not start the running of the period of limitations on assessment and collection , see sec ...
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... reference . For provisions re- lating to statements , etc. , regarding exempt status of organizations , see section 6001 . [ Sec . 6033 as amended by sec . 75 ( b ) , Tech- nical Amendments Act 1958 ( 72 Stat . 1661 ) ] § 301.6033-1 ...
... reference . For provisions re- lating to statements , etc. , regarding exempt status of organizations , see section 6001 . [ Sec . 6033 as amended by sec . 75 ( b ) , Tech- nical Amendments Act 1958 ( 72 Stat . 1661 ) ] § 301.6033-1 ...
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... references . ( 1 ) For criminal penalty for willful failure to supply in- formation , see section 7203 . ( 2 ) For criminal penalties for willfully making false or fraudulent statements , see sections 7206 and 7207 . ( 3 ) For time for ...
... references . ( 1 ) For criminal penalty for willful failure to supply in- formation , see section 7203 . ( 2 ) For criminal penalties for willfully making false or fraudulent statements , see sections 7206 and 7207 . ( 3 ) For time for ...
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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...