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 6
... installment payments . 801.6152-1 Installment payments . 301.6153 Statutory provisions ; installment payments of estimated income tax by individuals . 801.6153-1 Installment payments of esti- mated income tax by individuals . 301.6154 ...
... installment payments . 801.6152-1 Installment payments . 301.6153 Statutory provisions ; installment payments of estimated income tax by individuals . 801.6153-1 Installment payments of esti- mated income tax by individuals . 301.6154 ...
Страница 8
... installment . 301.6403-1 Overpayment of installment . 301.6404 Statutory provisions ; abatements . 301.6404-1 Abatements . 301.6405 Statutory provisions ; reports of refunds and credits . 301.6405-1 Reports of refunds and credits ...
... installment . 301.6403-1 Overpayment of installment . 301.6404 Statutory provisions ; abatements . 301.6404-1 Abatements . 301.6405 Statutory provisions ; reports of refunds and credits . 301.6405-1 Reports of refunds and credits ...
Страница 36
... installment dates prescribed for that taxable year , but only one amendment may be filed in each such interval . ( d ) Short taxable years . The application of this section to taxable years of less than 12 months shall be in accordance ...
... installment dates prescribed for that taxable year , but only one amendment may be filed in each such interval . ( d ) Short taxable years . The application of this section to taxable years of less than 12 months shall be in accordance ...
Страница 37
... installment thereof required under sec- tion 6152 ; but this extension may be ter- minated at any time by the Secretary or his delegate by mailing to the taxpayer notice of such termination at least 10 days prior to the date for ...
... installment thereof required under sec- tion 6152 ; but this extension may be ter- minated at any time by the Secretary or his delegate by mailing to the taxpayer notice of such termination at least 10 days prior to the date for ...
Страница 61
... installments , the first installment shall be paid on the date prescribed for the payment of the tax , the second install- ment shall be paid on or before 3 months , the third installment or or before 6 months , and the fourth installment ...
... installments , the first installment shall be paid on the date prescribed for the payment of the tax , the second install- ment shall be paid on or before 3 months , the third installment or or before 6 months , and the fourth installment ...
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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.