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 21
... district directors or other internal revenue officers . ( a ) Preparation of ... director or other author- ized internal revenue officer or employee provided ... district director as the return of such person . ( 2 ) Responsibility of ...
... district directors or other internal revenue officers . ( a ) Preparation of ... director or other author- ized internal revenue officer or employee provided ... district director as the return of such person . ( 2 ) Responsibility of ...
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by the district director or other author- ized internal revenue officer or employee shall be prima facie good and sufficient for all legal purposes . ( 3 ) Deficiency procedures . For defi- ciency procedures in the case of income ...
by the district director or other author- ized internal revenue officer or employee shall be prima facie good and sufficient for all legal purposes . ( 3 ) Deficiency procedures . For defi- ciency procedures in the case of income ...
Страница 25
... district director for the internal revenue district in which such debtor is or was required to make returns . Notice under this sub- paragraph shall not be required if , prior to , on , or within 10 days of , the date of such ...
... district director for the internal revenue district in which such debtor is or was required to make returns . Notice under this sub- paragraph shall not be required if , prior to , on , or within 10 days of , the date of such ...
Страница 41
... ( district director or Director of Interna- tional Operations ) with whom the re- turn was filed and shall set forth ( i ) the name and address of the person for whom the return was made , ( ii ) the kind of tax reported on the return ...
... ( district director or Director of Interna- tional Operations ) with whom the re- turn was filed and shall set forth ( i ) the name and address of the person for whom the return was made , ( ii ) the kind of tax reported on the return ...
Страница 43
... District of Columbia , Commonwealth of Puerto Rico , or possession ceases to have a law certified to the Secretary as hav- ing been approved in accordance with section 3304. The governor of the State or the executive head of the District ...
... District of Columbia , Commonwealth of Puerto Rico , or possession ceases to have a law certified to the Secretary as hav- ing been approved in accordance with section 3304. The governor of the State or the executive head of the District ...
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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 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 87 - Secretary or his delegate — (1) Under State or territorial laws. In the office designated by the law of the State or Territory in which the property subject to the lien is situated, whenever the State or Territory has by law designated an office within the State or Territory for the filing of such notice; or (2) With clerk of district court.
Страница 262 - 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 125 - 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 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 96 - 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 205 - ... laws. The remedies hereby provided are in addition to and not exclusive of any and all other remedies of the United States in such courts or otherwise to enforce such laws. (b) To enforce summons. If any person is summoned under the internal revenue laws to appear, to testify, or to produce books, papers, or other data...
Страница 126 - If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25 percent of the amount of gross income stated in the return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. For purposes of this subparagraph — (i) In the case of a trade or business, the term "gross income...
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 207 - SEC. 3226. 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 Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of...