The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1977 - Administrative law 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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Page 19
... subparagraph ( A ) ( ii ) shall be increased by $ 600 for each additional personal exemption to which the individual or his spouse is enti- tled under section 151 ( c ) ; [ Applicable to taxable years beginning after Dec. 31 , 1972 ] ...
... subparagraph ( A ) ( ii ) shall be increased by $ 600 for each additional personal exemption to which the individual or his spouse is enti- tled under section 151 ( c ) ; [ Applicable to taxable years beginning after Dec. 31 , 1972 ] ...
Page 25
... subparagraph ( A ) , for the fourth cal- endar quarter in the calendar year in which such transfer is made . A return made pursuant to the provisions of this paragraph shall be deemed to be a return with respect to any transfer reported ...
... subparagraph ( A ) , for the fourth cal- endar quarter in the calendar year in which such transfer is made . A return made pursuant to the provisions of this paragraph shall be deemed to be a return with respect to any transfer reported ...
Page 26
... subparagraph ( 1 ) of this paragraph shall for all legal purposes remain responsible for the correctness of the return to the same extent as if the return had been prepared by him . ( b ) Execution of returns— ( 1 ) In gen- eral . If ...
... subparagraph ( 1 ) of this paragraph shall for all legal purposes remain responsible for the correctness of the return to the same extent as if the return had been prepared by him . ( b ) Execution of returns— ( 1 ) In gen- eral . If ...
Page 27
... subparagraph ( C ) , the gross re- ceipts of which in each taxable year are nor- mally not more than $ 5,000 , or ( iii ) The exclusively religious activities of any religious order . ( B ) Discretionary exceptions . The Secre- tary or ...
... subparagraph ( C ) , the gross re- ceipts of which in each taxable year are nor- mally not more than $ 5,000 , or ( iii ) The exclusively religious activities of any religious order . ( B ) Discretionary exceptions . The Secre- tary or ...
Page 29
... subparagraph need be set forth in the return filed under this paragraph . ( b ) Shareholders— ( 1 ) Monthly returns . On the 15th day of each month each U.S. shar- eholder , by or for whom 50 percent or more in value of the outstanding ...
... subparagraph need be set forth in the return filed under this paragraph . ( b ) Shareholders— ( 1 ) Monthly returns . On the 15th day of each month each U.S. shar- eholder , by or for whom 50 percent or more in value of the outstanding ...
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agreement amended by sec amended by T.D. amount applicable assessment assets Attorney authority bond calendar carryback certificate collection Commissioner computed corporation credit or refund December 31 deficiency delegate determined district director document enue estate tax estimated tax exempt expiration failure fiduciary foreign furnish gift tax graph gross income Guam imposed by chapter imposed by section income tax income tax return inspection Internal Rev Internal Revenue Code Internal Revenue Service levy loan ment notice and demand notice of lien officer or employee organization overpayment paid payment penalty percent period of limitation person prior proceeding provisions of section purchaser purposes pursuant quired real property respect return information scribed Secretary security interest sion spect stamps Stat Statutory provisions subchapter subparagraph subsection subtitle Tax Court tax imposed tax liability tax lien filing tax return taxpayer term thereof tion transfer Treasury U.S. dollars United United States Code
Popular passages
Page 387 - 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.
Page 108 - 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.
Page 89 - deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — (1) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) The amounts previously assessed (or collected without assessment) as a deficiency, over — (2) The amount of rebates, as defined in subsection (b)(2), made.
Page 248 - 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.
Page 100 - ... (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.
Page 197 - Where the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by...
Page 188 - LIMITATIONS ON ASSESSMENT AND COLLECTION §301.6501(a) Statutory provisions; limitations on assessment and collection; general rule. SEC. 6501. Limitations on assessment and collection— (a.) General rule. Except as otherwise provided in this section, the amount of any tax imposed by this title shall be assessed within 3 years after the return was filed...
Page 280 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 44 - Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) Tax returns. In the case of returns of tax required under authority of part II of this subchapter — (1) Persons other than corporations — (A) General rule.
Page 363 - 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 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...