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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Страница 23
... amount of such deduction which was paid out and the amount which was permanently set aside for charitable , etc. , purposes during such year ) , ( 2 ) The amount paid out within such year which represents amounts for which chari- table ...
... amount of such deduction which was paid out and the amount which was permanently set aside for charitable , etc. , purposes during such year ) , ( 2 ) The amount paid out within such year which represents amounts for which chari- table ...
Страница 27
... amount of taxes ( other than taxes reduced under subparagraph ( B ) ) paid or deemed paid ( other than those deemed paid under section 904 ( d ) ) to any foreign country or possession of the United States for the taxable year shall be ...
... amount of taxes ( other than taxes reduced under subparagraph ( B ) ) paid or deemed paid ( other than those deemed paid under section 904 ( d ) ) to any foreign country or possession of the United States for the taxable year shall be ...
Страница 29
... amount of such payments , and the name and address of the person to whom paid . ( b ) Dividend defined— ( 1 ) General rule . For purposes of this section , the term " divi- dend " means- ( A ) Any distribution by a corporation which is ...
... amount of such payments , and the name and address of the person to whom paid . ( b ) Dividend defined— ( 1 ) General rule . For purposes of this section , the term " divi- dend " means- ( A ) Any distribution by a corporation which is ...
Страница 30
... amount of such payments and the name and address of the person to whom paid . ( b ) Amounts subject to reporting- ( 1 ) General rule . Except as otherwise provided in this section , the amounts subject to reporting under subsection ( a ) ...
... amount of such payments and the name and address of the person to whom paid . ( b ) Amounts subject to reporting- ( 1 ) General rule . Except as otherwise provided in this section , the amounts subject to reporting under subsection ( a ) ...
Страница 33
... amount paid by or to a foreign corpora- tion , a nonresident alien , or a partnership not engaged in trade or business in the United States and composed in whole or in part of nonresident aliens ; and ( C ) Any amount on which the ...
... amount paid by or to a foreign corpora- tion , a nonresident alien , or a partnership not engaged in trade or business in the United States and composed in whole or in part of nonresident aliens ; and ( C ) Any amount on which the ...
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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 U.S. dollars United United States Code
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Страница 89 - 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 208 - 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 267 - 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.
Страница 123 - 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...
Страница 149 - 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 248 - 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 82 - ... (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 133 - The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Страница 250 - 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.
Страница 37 - 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.