Enfrocement and Administration of Internal Revenue Laws: Hearings... |
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Page 1
... income . Sec . 106. Authority to examine records . Sec . 107. Persons assisting in preparation of returns . Sec . 108. Collection of delinquent taxes of employees . Sec . 109. Authority to distrain . Sec . 110. Extension of period of ...
... income . Sec . 106. Authority to examine records . Sec . 107. Persons assisting in preparation of returns . Sec . 108. Collection of delinquent taxes of employees . Sec . 109. Authority to distrain . Sec . 110. Extension of period of ...
Page 2
... income , deductions , and credits which may enter into the determination of income subject to tax under this chapter . " SEC . 104. INFORMATION At Source . Section 147 is hereby amended by striking out subsection ( c ) and inserting in ...
... income , deductions , and credits which may enter into the determination of income subject to tax under this chapter . " SEC . 104. INFORMATION At Source . Section 147 is hereby amended by striking out subsection ( c ) and inserting in ...
Page 3
... INCOME . Supplement M of chapter 1 is hereby amended by adding after section 299 the following new section : " SEC . 300. FAILURE TO DISCLOSE INFORMATION AS TO GROSS INCOME . " If upon written inquiry by the Secretary sent by registered ...
... INCOME . Supplement M of chapter 1 is hereby amended by adding after section 299 the following new section : " SEC . 300. FAILURE TO DISCLOSE INFORMATION AS TO GROSS INCOME . " If upon written inquiry by the Secretary sent by registered ...
Page 6
... income from sources other than wages ( as defined in section 1621 ) can reasonably be expected to exceed $ 100 for the taxable year and his gross income to be more than the total amount of the exemptions provided in section 25 ( b ) ...
... income from sources other than wages ( as defined in section 1621 ) can reasonably be expected to exceed $ 100 for the taxable year and his gross income to be more than the total amount of the exemptions provided in section 25 ( b ) ...
Page 7
... INCOME TAXES . - For the purpose of this section , if any tax imposed by chapter 1 with respect to any individual for any taxable year is paid prior to the last date prescribed by law for filing of the return of such individual for such ...
... INCOME TAXES . - For the purpose of this section , if any tax imposed by chapter 1 with respect to any individual for any taxable year is paid prior to the last date prescribed by law for filing of the return of such individual for such ...
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Common terms and phrases
administration amount appear applicable assistance attorney authority bill Bureau of Internal Chairman Cohan collection collector compensation Congress COOPER correct counsel court criminal CURTIS DANNE debt December 27 deductions Democratic National Committee Democratic State Committee disallowance disclose DUNLAP enforcement estimated tax expenses Federal FORAND give Government gross income hereby amended imposed income-tax returns influence peddling interest Internal Revenue Code JENKINS jeopardy assessment jury trial KEAN legislation liability loan LYNCH MARTIN matter McLARNEY ment money order name and address nature and source notes notice offense overpayment paid payment penalty percent period of limitations person political committee prescribed problem provision question REED regulations representation respect revenue laws Reynolds ruling Secretary section 104 section 23 statement statute of limitations subcommittee suggest suit tax returns taxable taxpayer thereof thing tion title 18 Treasury Department United States Code
Popular passages
Page 3 - States having information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for, shall render a true and accurate return to the commissioner under such regulations and in such form and manner and to such extent as may be prescribed by him with the approval of the Secretary...
Page 7 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Page 4 - When necessary to make effective the provisions of this section the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
Page 10 - Concurrent with the Court of Claims, of any suit or proceeding, commenced after the passage of the Revenue Act of 1921, for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected...
Page 6 - Act is amended by striking out "and" at the end of paragraph (2), by striking out the period at the end of paragraph (3) and inserting in lieu thereof "; and", and by adding...
Page 4 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of...
Page 3 - Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1954.
Page 10 - 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...
Page 9 - Commissioner renders a decision thereon within that time, nor after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a notice of the disallowance of the part of the claim to which such suit or proceeding relates.
Page 3 - Commissioner) a reasonable addition to a reserve for bad debts; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.