Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1975 |
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Страница 26
... paid out at the beginning of such year , ( 4 ) The amount paid out of principal in the current and prior years for charitable , etc. , purposes , ( 5 ) The total income of the trust within such year and the expenses attributable thereto ...
... paid out at the beginning of such year , ( 4 ) The amount paid out of principal in the current and prior years for charitable , etc. , purposes , ( 5 ) The total income of the trust within such year and the expenses attributable thereto ...
Страница 29
... 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 reduced by 10 percent , and ( B ) In applying sections 902 ( relating ...
... 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 reduced by 10 percent , and ( B ) In applying sections 902 ( relating ...
Страница 31
... paid and the name and address of the recipient of each such payment . ( c ) [ Reserved ] ( d ) Recipient to furnish name and ad- dress . When necessary to make effective the provisions of this section , the name and address of the ...
... paid and the name and address of the recipient of each such payment . ( c ) [ Reserved ] ( d ) Recipient to furnish name and ad- dress . When necessary to make effective the provisions of this section , the name and address of the ...
Страница 32
... paid with respect to a dividend , he shall , for purposes of subsection ( a ) ( 1 ) , treat the entire amount of such payment as a divi- dend or as an amount paid with respect to a dividend . ( c ) Statements to be furnished to per ...
... paid with respect to a dividend , he shall , for purposes of subsection ( a ) ( 1 ) , treat the entire amount of such payment as a divi- dend or as an amount paid with respect to a dividend . ( c ) Statements to be furnished to per ...
Страница 33
... paid . ( 2 ) Returns required by the Secretary . Every such cooperative which makes pay- ments of amounts described in subsection ( b ) aggregating less than $ 10 to any person during any calendar year shall , when re- quired by the ...
... paid . ( 2 ) Returns required by the Secretary . Every such cooperative which makes pay- ments of amounts described in subsection ( b ) aggregating less than $ 10 to any person during any calendar year shall , when re- quired by the ...
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amended by sec amended by T.D. applicable assessment and collection assets authority calendar certificate claim for credit Commissioner computed credit or refund Cross references December 31 delegate determined district director erty estate tax estimated income tax estimated tax exempt expiration failure Federal fiduciary filed furnished gift tax gross income imposed by chapter imposed by section inspection installment interest Internal Revenue Code internal revenue laws Internal Revenue Service levy loan loss carryback ment notice and demand notice of lien officer or employee operating loss organization overpayment paid paragraph payment penalty percent period of limitation person prior proceeding provisions of section provisions relating purposes pursuant real property regulations prescribed request respect rules Secretary spect stamps statement Statutory provisions subchapter subparagraph subsection subtitle Tax Court tax imposed tax liability tax lien Tax Regulations taxpayer thereof tion transfer U.S. dollars United United States Code
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Страница 235 - ... the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to -permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Страница 144 - 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 188 - A of chapter 53 (relating to machine guns and certain other firearms), on the date prescribed therefor (determined with regard to any extension of time for filing), unless it is shown that such failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount required to be shown...
Страница 102 - 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 150 - 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 88 - No assessment of a deficiency in respect of the tax imposed by this title and no distraint or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day period, nor, if a petition has been filed with the Board, until the decision of the Board has become final.
Страница 233 - Any person who — (1) Declaration under penalties of per1ury. Willfully makes and subscribes any return, statement, or other document, which contain* or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; or (2) Aid or assistance.
Страница 233 - 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...
Страница 256 - No suit or proceeding shall be maintained in any court for the recovery of any internal revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected, until a claim for refund or credit has been duly filed with the Secretary or his delegate, according to the provisions of law in that regard, and the regulations of the Secretary or...
Страница 218 - Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board ; but no petition for any such redetermination shall be filed with the Board after the adjudication of bankruptcy or the appointment of the receiver.