The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1970 - 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 3
... Claims . Subpart A - General Procedural Rules Sec . 601.101 601.304 Preparation and filing of claims . Offers in compromise . Introduction . 601.102 Classification of taxes collected by the Internal Revenue Service . 601.103 Summary of ...
... Claims . Subpart A - General Procedural Rules Sec . 601.101 601.304 Preparation and filing of claims . Offers in compromise . Introduction . 601.102 Classification of taxes collected by the Internal Revenue Service . 601.103 Summary of ...
Page 5
... claim for refund , and then bringing suit to recover if the claim is disallowed or no decision is rendered thereon within six months . ( c ) Stamp taxes . Taxes collected by means of revenue stamps may in special circumstances be ...
... claim for refund , and then bringing suit to recover if the claim is disallowed or no decision is rendered thereon within six months . ( c ) Stamp taxes . Taxes collected by means of revenue stamps may in special circumstances be ...
Page 7
... claim for refund of all or any part of the amount paid , except with respect to certain taxes determined by the Tax Court , the decision of which has become final . If the claim is allowed , the overpayment of tax and allowable interest ...
... claim for refund of all or any part of the amount paid , except with respect to certain taxes determined by the Tax Court , the decision of which has become final . If the claim is allowed , the overpayment of tax and allowable interest ...
Page 9
... claim is made and the per- tinent facts are present . The mere fact that a taxpayer's interest in property turns out to be less valuable than the pur- chaser expected will not be regarded as giving the purchaser any claim against the ...
... claim is made and the per- tinent facts are present . The mere fact that a taxpayer's interest in property turns out to be less valuable than the pur- chaser expected will not be regarded as giving the purchaser any claim against the ...
Page 10
... Claims for rewards should be made on Form 211. Relevant facts should be stated on the form , which after execu- tion ... claim on his return . If it develops that a field audit is necessary , an ap- propriate transfer will be made . ( 3 ) ...
... Claims for rewards should be made on Form 211. Relevant facts should be stated on the form , which after execu- tion ... claim on his return . If it develops that a field audit is necessary , an ap- propriate transfer will be made . ( 3 ) ...
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Common terms and phrases
Administration amended amount Appellate Division applicable approval assessment assistant regional commissioner attorney or tax audit bond Bureau calendar certificate chapter cigarette papers claim for refund collected conference copy corporation deficiency Department depositions determination letter director of internal distilled spirits district director district office docketed employer employer identification excise taxes facts filed Form furnished gift tax group exemption letter income tax Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued matter ment motion National Office notice offer in compromise organization papers and tubes paragraph party payer payment person petition petitioner power of attorney prior procedure regional commissioner alcohol regional counsel relating representative request respect revenue stamps revised revised__ ruling specific stamps statement subdivision submitted subparagraph Subpart SUBTITLE Tax Court tax information authorization tax liability tax return taxpayer tion Title tobacco transaction trial trust United wine
Popular passages
Page 92 - The notice shall include: (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the legal authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
Page 126 - States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, and administrators, jointly and severally, firmly by these presents.
Page 81 - Any person who is a member in good standing of the bar of the highest court of any State, possession, territory, Commonwealth, or the District of Columbia, and...
Page 146 - Service International Commerce, Bureau of International Development, Agency for International Joint Commission, United States and Canada International Organizations Employees Loyalty Board International Regulatory Agencies (Fishing and...
Page 96 - Except to the extent that a person has actual and timely notice of the terms thereof...
Page 119 - Objections to the competency of a witness or to the competency, relevancy or materiality of testimony are not waived by failure to make them before or during the taking of the deposition unless the ground of the objection is one which might have been obviated or removed if presented at that time.
Page 95 - ... (B) statements of the general course and method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures available...
Page 148 - Comptroller of the Currency, Bureau of Customs Bureau Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Narcotics Bureau Secret Service Secretary of the Treasury, Office of United States Arms Control and Disarmament Agency United States Information Agency Federal Procurement Regulations System United States Tariff Commission United States Soldiers...
Page 27 - Court prior to the adjudication of bankruptcy or the filing or (where approval is required by the Bankruptcy Act) the approval of a petition of, or the approval of a petition against...
Page 134 - Corporation, Department of Agriculture VI Soil Conservation Service, Department of Agriculture VII Agricultural Stabilization and Conservation Service (Agricultural Adjustment) , Department of Agriculture VIII Agricultural Stabilization and Conservation Service (Sugar), Department of Agriculture IX Consumer and Marketing Service (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), Department of Agriculture X...