The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1968 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 8
... decisions . 301.6407 Statutory provisions ; date of allowance of refund or credit . 301.6407-1 Date of allowance of refund or credit . RULES OF SPECIAL APPLICATION 301.6411 Statutory provisions ; tentative carryback adjustments ...
... decisions . 301.6407 Statutory provisions ; date of allowance of refund or credit . 301.6407-1 Date of allowance of refund or credit . RULES OF SPECIAL APPLICATION 301.6411 Statutory provisions ; tentative carryback adjustments ...
Страница 11
... decision . 301.6864 Statutory provisions ; termination of extended period for payment in case of carryback . BANKRUPTCY AND RECEIVERSHIPS 301.6871 ( a ) Statutory provisions ; claims for income , estate , and gift taxes in bank- ruptcy ...
... decision . 301.6864 Statutory provisions ; termination of extended period for payment in case of carryback . BANKRUPTCY AND RECEIVERSHIPS 301.6871 ( a ) Statutory provisions ; claims for income , estate , and gift taxes in bank- ruptcy ...
Страница 13
... DECISIONS 301.7481 Statutory provisions ; date when Tax Court decision becomes final . 301.7481-1 Date when Tax Court decision becomes final ; decision modified or re- versed . 301.7482 Statutory provisions ; courts of review . 301.7482 ...
... DECISIONS 301.7481 Statutory provisions ; date when Tax Court decision becomes final . 301.7481-1 Date when Tax Court decision becomes final ; decision modified or re- versed . 301.7482 Statutory provisions ; courts of review . 301.7482 ...
Страница 53
... Decision 6331 , approved October 30 , 1958 , and amended in respect of § 301.6104-1 by Treasury Decision 6391 , approved June 25 , 1959 . § 301.6104 Statutory provisions ; pub- licity of information required from certain exempt ...
... Decision 6331 , approved October 30 , 1958 , and amended in respect of § 301.6104-1 by Treasury Decision 6391 , approved June 25 , 1959 . § 301.6104 Statutory provisions ; pub- licity of information required from certain exempt ...
Страница 73
... decision of the Tax Court has be- come final . Notwithstanding the provisions of section 7421 ( a ) , the making of such assessment or the beginning of such proceed- ing or levy during the time such prohibition is in force may be ...
... decision of the Tax Court has be- come final . Notwithstanding the provisions of section 7421 ( a ) , the making of such assessment or the beginning of such proceed- ing or levy during the time such prohibition is in force may be ...
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72 Stat agreement amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computation corporation credit or refund Cross references date prescribed December 31 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 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 Puerto Rico 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 taxable taxpayer term thereof tion transfer Treasury trust U.S. dollars U.S. Post Office United
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Страница 303 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Страница 315 - Federal Register, Administrative Committee of Federal Reserve System Federal Supply Service Federal Trade Commission Federal Water Pollution Control Administration Fiscal Service, Treasury Department Fish and Wildlife Service Commercial Fisheries, Bureau of Sport Fisheries and Wildlife, Bureau of Food and Drug Administration Foreign...
Страница 120 - 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 87 - 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 23 - Which is a religious organization described in section 501(c)(3); or (2) Which is an educational organization described in section 501(c)(3), If such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Страница 192 - Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return...
Страница 204 - 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 176 - 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.
Страница 80 - ... (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 305 - I Bureau of the Comptroller of the Currency, Department of the Treasury II Federal Reserve System III Federal Deposit Insurance Corporation IV Export-Import Bank of...