The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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 24
... described in section 401 ( a ) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organiza- tion . No such annual return need be filled under this ...
... described in section 401 ( a ) may be relieved from stating in its return any information which is reported in returns filed by the employer which established such organiza- tion . No such annual return need be filled under this ...
Страница 30
... described in section 1373 ( relating to undistributed taxable income of electing small business corporations ) . ( 3 ) Special rule . If the person making any payment described in subsection ( a ) ( 1 ) ( A ) or ( B ) is unable to ...
... described in section 1373 ( relating to undistributed taxable income of electing small business corporations ) . ( 3 ) Special rule . If the person making any payment described in subsection ( a ) ( 1 ) ( A ) or ( B ) is unable to ...
Страница 31
... described in subsection ( b ) ag- gregating $ 10 or more to any person during any calendar year , shall make a return ac- cording to the forms or regulations pre- scribed by the Secretary or his delegate , set- ting forth the aggregate ...
... described in subsection ( b ) ag- gregating $ 10 or more to any person during any calendar year , shall make a return ac- cording to the forms or regulations pre- scribed by the Secretary or his delegate , set- ting forth the aggregate ...
Страница 32
... described only in subsection ( a ) ( 1 ) the information required shall be limited to the names and addresses of persons described in subsection ( a ) ( 2 ) . ( c ) Ownership of stock . For purposes of subsection ( a ) , stock owned ...
... described only in subsection ( a ) ( 1 ) the information required shall be limited to the names and addresses of persons described in subsection ( a ) ( 2 ) . ( c ) Ownership of stock . For purposes of subsection ( a ) , stock owned ...
Страница 33
... described in section 405 ( b ) ( 1 ) is purchased by his employer under a quali- fied bond purchase plan described in section 405 ( a ) , or by a trust described in section 401 ( a ) which is exempt from tax under sec- tion 501 ( a ) ...
... described in section 405 ( b ) ( 1 ) is purchased by his employer under a quali- fied bond purchase plan described in section 405 ( a ) , or by a trust described in section 401 ( a ) which is exempt from tax under sec- tion 501 ( a ) ...
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72 Stat amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computed corporation credit or refund Cross references date prescribed deficiency delegate deposit determined Director of Internal district director District of Columbia document erty estate tax estimated income tax estimated tax exemption expiration failure Federal fiduciary filed foreign gift tax gross income imposed by chapter inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan ment notice and demand notice of lien officer or employee oleomargarine organization overpayment paid paragraph partnership penalty percent period of limitation person prior proceeding provisions of section provisions relating purposes pursuant real property regulations prescribed respect 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 91 - 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 125 - 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 131 - 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 151 - 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 100 - 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 84 - ... (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 255 - 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 73 - deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — (1) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) The amounts previously assessed (or collected without assessment) as a deficiency, over — (2) The amount of rebates, as defined in subsection (b)(2), made.
Страница 38 - ... principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.
Страница 292 - Code of 1939 shall not affect any act done or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause, before such repeal; but all rights and liabilities under such code shall continue, and may be enforced in the same manner, as if such repeal had not been made.