The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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 5
... bond purchase plans . 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans . 301.6048 Statutory provisions ; returns as to creation of or transfers to certain for- eign trusts . 301.6048-1 Returns as to ...
... bond purchase plans . 301.6047-1 Information relating to certain trusts and annuity and bond purchase plans . 301.6048 Statutory provisions ; returns as to creation of or transfers to certain for- eign trusts . 301.6048-1 Returns as to ...
Страница 6
... bonds where time to pay tax or deficiency has been extended . 301.6165-1 Bonds where time to pay the tax or deficiency has been extended . 301.6166 Statutory provisions ; extension of time for payment of estate tax where estate consists ...
... bonds where time to pay tax or deficiency has been extended . 301.6165-1 Bonds where time to pay the tax or deficiency has been extended . 301.6166 Statutory provisions ; extension of time for payment of estate tax where estate consists ...
Страница 11
... bond to stay collection . 301.6863-2 Collection of jeopardy assess- ment ; stay of sale of seized property pending ... bond and surety re- quired . 301.7102 Statutory provisions ; single bond in lieu of multiple bonds . 301.7102-1 Single ...
... bond to stay collection . 301.6863-2 Collection of jeopardy assess- ment ; stay of sale of seized property pending ... bond and surety re- quired . 301.7102 Statutory provisions ; single bond in lieu of multiple bonds . 301.7102-1 Single ...
Страница 12
... bond , or false statement by manufacturer or producer of gasoline or lubricating oil . 301.7232-1 Failure to register or give bond , or false statement by manufacturer or producer of gasoline or lubricating oil . 301.7233 Statutory ...
... bond , or false statement by manufacturer or producer of gasoline or lubricating oil . 301.7232-1 Failure to register or give bond , or false statement by manufacturer or producer of gasoline or lubricating oil . 301.7233 Statutory ...
Страница 14
... bond to stay assessment and collection . 301.7486 Statutory provisions ; refund , credit , or abatement of amounts dis- allowed . 301.7487 Statutory provisions ; cross refer- ence . MISCELLANEOUS PROVISIONS 301.7491 Statutory provisions ...
... bond to stay assessment and collection . 301.7486 Statutory provisions ; refund , credit , or abatement of amounts dis- allowed . 301.7487 Statutory provisions ; cross refer- ence . MISCELLANEOUS PROVISIONS 301.7491 Statutory provisions ...
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72 Stat amended by sec amount applicable assets Attorney authority bond calendar carryback certificate Commissioner computed corporation credit or refund Cross references date prescribed deficiency delegate deposit determined Director of Internal district director District of Columbia document erty estate tax estimated income tax estimated tax exemption expiration failure Federal fiduciary filed foreign 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 penalty percent period of limitation person prior proceeding provisions of section provisions relating purposes pursuant real property regulations prescribed respect rules Secretary spect stamps statement Statutory provisions subchapter subparagraph subsection Tax Court tax imposed tax liability tax lien taxable taxpayer term thereof tion transfer Treasury U.S. dollars United United States Code
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Страница 125 - 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 91 - 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 337 - Department of Health, Education, and Welfare IV Social and Rehabilitation Service (Rehabilitation Programs), Department of Health, Education, and Welfare V Foreign Claims Settlement Commission of the United States VI National...
Страница 253 - 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 101 - 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 216 - 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 84 - ... (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 100 - 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 228 - As used in this section the term "mandate," in case a mandate has been recalled prior to the expiration of thirty days from the date of issuance thereof, means the final mandate.
Страница 38 - ... principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.