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 16
... subsection ) is re- quired to return and pay such tax . Except as provided in the regulations prescribed un- der this subsection- ( A ) All provisions of law ( including pen- alties ) applicable in respect of the person who ( without ...
... subsection ) is re- quired to return and pay such tax . Except as provided in the regulations prescribed un- der this subsection- ( A ) All provisions of law ( including pen- alties ) applicable in respect of the person who ( without ...
Страница 17
... subsection ( a ) and the time prescribed by law for filing the return for such taxable year has expired , such individual and his spouse may never- theless make a joint return for such taxable year . A joint return filed by the husband ...
... subsection ( a ) and the time prescribed by law for filing the return for such taxable year has expired , such individual and his spouse may never- theless make a joint return for such taxable year . A joint return filed by the husband ...
Страница 18
... subsection shall be deemed to have been filed- ( i ) Where both spouses filed separate re- turns prior to making the joint return - on the date the last separate return was filed ( but not earlier than the last date pre- scribed by law ...
... subsection shall be deemed to have been filed- ( i ) Where both spouses filed separate re- turns prior to making the joint return - on the date the last separate return was filed ( but not earlier than the last date pre- scribed by law ...
Страница 19
... subsection , neither Table V in section 3 ( a ) nor Table V in section 3 ( b ) shall apply . ( b ) Regulations , The Secretary or his dele- gate shall prescribe regulations for carrying out this section , and such regulations may ...
... subsection , neither Table V in section 3 ( a ) nor Table V in section 3 ( b ) shall apply . ( b ) Regulations , The Secretary or his dele- gate shall prescribe regulations for carrying out this section , and such regulations may ...
Страница 20
... subsection ( e ) to be filed on or before January 15 , In the application of this subsection in the case of a taxable year beginning on any date other than January 1 , there shall be substituted , for the 15th or last day of the months ...
... subsection ( e ) to be filed on or before January 15 , In the application of this subsection in the case of a taxable year beginning on any date other than January 1 , there shall be substituted , for the 15th or last day of the months ...
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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...