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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... Page V 3 Table of CFR Titles and Chapters 319 • Alphabetical List of CFR Subtitles and Chapters 329 List of Sections Affected · 785 335 Explanation This book contains the rules and regulations constituting Parts iii JK630.
... Page V 3 Table of CFR Titles and Chapters 319 • Alphabetical List of CFR Subtitles and Chapters 329 List of Sections Affected · 785 335 Explanation This book contains the rules and regulations constituting Parts iii JK630.
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... subtitles and chap- ters ; and a list of sections affected which furnishes Federal Register citations to all changes in this book beginning January 1 , 1964 , including changes which are no longer in effect . A compilation of the list ...
... subtitles and chap- ters ; and a list of sections affected which furnishes Federal Register citations to all changes in this book beginning January 1 , 1964 , including changes which are no longer in effect . A compilation of the list ...
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... subtitle A shall be made by the following : ( 1 ) Every individual having for the tax- able year a gross income of $ 600 or more ( ex- cept that any individual who has attained . the age of 65 before the close of his taxable year shall ...
... subtitle A shall be made by the following : ( 1 ) Every individual having for the tax- able year a gross income of $ 600 or more ( ex- cept that any individual who has attained . the age of 65 before the close of his taxable year shall ...
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... subtitle A , even though one of the spouses has neither gross income nor deductions , except as provided below : ( 1 ) No joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident ...
... subtitle A , even though one of the spouses has neither gross income nor deductions , except as provided below : ( 1 ) No joint return shall be made if either the husband or wife at any time during the taxable year is a nonresident ...
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... subtitle B. ( 2 ) Nonresidents not citizens of the United States . In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situ- ated in the United States exceeds ...
... subtitle B. ( 2 ) Nonresidents not citizens of the United States . In the case of the estate of every nonresident not a citizen of the United States if that part of the gross estate which is situ- ated in the United States exceeds ...
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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...