The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 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
... ( 72 Stat . 1305 ) ] § 301.6011-1 General requirement of return , statement , or list . For provisions requiring returns , state- ments , or lists , see the regulations relat- ing to the particular tax . Income Tax Returns § 301.6012 ...
... ( 72 Stat . 1305 ) ] § 301.6011-1 General requirement of return , statement , or list . For provisions requiring returns , state- ments , or lists , see the regulations relat- ing to the particular tax . Income Tax Returns § 301.6012 ...
Страница 17
... ( 72 Stat . 1660 ) ; sec . 206 ( b ) ( 1 ) , Rev. Act 1964 ( 78 Stat . 40 ) ] § 301.6012-1 Persons required to make returns of income . For provisions with respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012 ...
... ( 72 Stat . 1660 ) ; sec . 206 ( b ) ( 1 ) , Rev. Act 1964 ( 78 Stat . 40 ) ] § 301.6012-1 Persons required to make returns of income . For provisions with respect to persons required to make returns of income , see §§ 1.6012-1 to 1.6012 ...
Страница 18
... ( 72 Stat . 1660 ) ] § 301.6013-1 Joint returns of income tax by husband and wife . For provisions with respect to joint re- turns of income tax by husband and wife , see §§ 1.6013-1 to 1.6013-4 , inclusive , of this chapter ( Income Tax ...
... ( 72 Stat . 1660 ) ] § 301.6013-1 Joint returns of income tax by husband and wife . For provisions with respect to joint re- turns of income tax by husband and wife , see §§ 1.6013-1 to 1.6013-4 , inclusive , of this chapter ( Income Tax ...
Страница 20
... ( 72 Stat . 1660 ) ; sec . 5 ( a ) , Act of Sept. 14 , 1960 ( Pub . Law 86-779 , 74 Stat . 1000 ) ; sec . 1 ( a ) ( 1 ) , Act of Sept. 25 , 1962 ( Pub . Law 87-682 , 76 Stat . 575 ) ] § 301.6015-1 Declaration of estimated income tax by ...
... ( 72 Stat . 1660 ) ; sec . 5 ( a ) , Act of Sept. 14 , 1960 ( Pub . Law 86-779 , 74 Stat . 1000 ) ; sec . 1 ( a ) ( 1 ) , Act of Sept. 25 , 1962 ( Pub . Law 87-682 , 76 Stat . 575 ) ] § 301.6015-1 Declaration of estimated income tax by ...
Страница 23
... status of organizations , see section 6001 . [ Sec . 6033 as amended by sec . 75 ( b ) , Tech- nical Amendments Act 1958 ( 72 Stat . 1661 ) ] § 301.6033-1 Returns by exempt orga . nizations . For provisions relating to the require- ment ...
... status of organizations , see section 6001 . [ Sec . 6033 as amended by sec . 75 ( b ) , Tech- nical Amendments Act 1958 ( 72 Stat . 1661 ) ] § 301.6033-1 Returns by exempt orga . nizations . For provisions relating to the require- ment ...
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Страница 291 - 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 147 - 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 272 - To examine any books, papers, records or other data which may be relevant or material to such inquiry; (2) To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Страница 111 - Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with costs and interest from the date of such levy. (f) The term "person...
Страница 235 - 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...
Страница 232 - 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 160 - Claim for credit or refund of an overpayment of any tax Imposed by this title In respect of which tax the taxpayer is required to file a return shall be filed by the taxpayer within 3 years from the time the return was filed or 2 years from the time the tax was paid...
Страница 94 - ... (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 272 - ... or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate may deem proper, to appear before the Secretary or his delegate at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry ; and (3) To take such...