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 20
... received wages ( as defined in section 3401 ( a ) ) for the taxable year ; or ( B ) $ 10,000 , in the case of a married indi- vidual entitled under subsection ( b ) to file & joint declaration with his spouse , but only if both he and ...
... received wages ( as defined in section 3401 ( a ) ) for the taxable year ; or ( B ) $ 10,000 , in the case of a married indi- vidual entitled under subsection ( b ) to file & joint declaration with his spouse , but only if both he and ...
Страница 23
... received by the Sec- retary or his delegate as the return of such person . ( b ) Execution of return by Secretary— ( 1 ) Authority of Secretary to execute return . If any person fails to make any return ( other than a declaration of ...
... received by the Sec- retary or his delegate as the return of such person . ( b ) Execution of return by Secretary— ( 1 ) Authority of Secretary to execute return . If any person fails to make any return ( other than a declaration of ...
Страница 25
... received by it during the year , and the names and addresses of all substantial contributors , ( 6 ) The names and addresses of its foun- dation managers ( within the meaning of section 4946 ( b ) ( 1 ) ) and highly compen- sated ...
... received by it during the year , and the names and addresses of all substantial contributors , ( 6 ) The names and addresses of its foun- dation managers ( within the meaning of section 4946 ( b ) ( 1 ) ) and highly compen- sated ...
Страница 31
... received , shall make a return according to the forms or regulations pre- scribed by the Secretary or his delegate , set- ting forth the aggregate amount of such payments and the name and address of the person to whom paid . ( 2 ) ...
... received , shall make a return according to the forms or regulations pre- scribed by the Secretary or his delegate , set- ting forth the aggregate amount of such payments and the name and address of the person to whom paid . ( 2 ) ...
Страница 35
... received , or ( C ) Which is a corporation that has out- standing any bond , debenture , note , or cer- tificate or other evidence of indebtedness in registered form as to which there is during any calendar year an amount of original ...
... received , or ( C ) Which is a corporation that has out- standing any bond , debenture , note , or cer- tificate or other evidence of indebtedness in registered form as to which there is during any calendar year an amount of original ...
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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.