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" ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto... "
Comparison of the Revenue Acts of 1918 and 1921: With Index ... - Page 73
by United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...determinable gains, profits, and income (other than payments described in section 148 (a) or 149), o $800 or more in any taxable year, or, in the case of such payments made by the United States, the ofSee. 146. (d) Citizens. Same as 1944. See. 146. (e) Departure of alien. Same as 1944. See. 146. (f)...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1963 - 1436 pages
...required under the authority of section 0042(a)(2), 6044(a)(2), 6045, 6049(a)(2), or 6049(a)(3)), of $600 or more in any taxable year, or, in the case of such...for. shall render a true and accurate return to the Secretary or his delegate, under such regulations and in such form and manner and to such extent as...
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Internal Revenue Bulletin: Cumulative bulletin, Part 1, Volume 1

United States. Internal Revenue Service - Tax administration and procedure - 1964 - 744 pages
...taxable year, or, in the case of srch payments made by the United States, the officers or employetj of the United States having information as to such...for, shall render a true and accurate return to the Secretary or his delegate, under such regulations and In such form and manner and to suoh extent as...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1390 pages
...gains, profits, and Income (other than payments described In section 6042(1) or section 6045), of $600 or more in any taxable year, or, in the case of such...for, shall render a true and accurate return to the Secretary or his delegate, under such regulations and In such form and manner and to such extent as...
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Federal Statutes on the Availability of Information

United States. Congress. House. Committee on Government Operations - Freedom of information - 1960 - 312 pages
...(a) Payments of $600 or more. All persons * * * making payment * * * to another person * * * of $600 or more in any taxable year, or, in the case of such...for, shall render a true and accurate return to the Secretary or his delegate, * * *. ******* * * * (Aug. 16, 1954, 9:45 am, EDT, ch. 736, 68AStat. 745.)...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1208 pages
...gains, profits, and income (other than payments described in section 6042 (1) or section 6045), of $600 of the 1948 protocol (as defined hi section 3 (b)...carrying out the provisions of this subsection, * Tre shah1 render a true and accurate return to the Secretary or his delegate, under such regulations and...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1965 - 806 pages
...(a) (2), 6045, 6049 (a) (2) or 6049(a) (3) ), of $600 or more In any taxable year, or, In the caso of such payments made by the United States, the officers...for. shall render a true and accurate return to the Secretary or his delegate, under such regulations and in such form and manner and to such extent as...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1970 - 478 pages
...required under the authority of section 6042(a)(2), 6044(a)(2), 6045. 6049(a)(2), or 6049(a)(3)), of $600 or more in any taxable year, or, in the case of such...United States, the officers or employees of the United Statee having information as to such payments and required to make returns in regard thereto by the...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1972 - 382 pages
...under the authority of section 6042(a)(2), 6044(a)(2), 6045, 6049(a)(2). or 6049 (a) (3)), of $600 or more in any taxable year, or, in the case of such...United States, the officers or employees of the United State* having information as to such payments and required to make returns in regard thereto by the...
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The Code of Federal Regulations of the United States of America

Administrative law - 1967 - 302 pages
...under the authority of section 6042 (a) (2), 6044 (a) (2), 6045, 6049(a)(2). or 6049(a)(3ยป, of $600 or more in any taxable year, or, in the case of such...for, shall render a true and accurate return to the Secretary or his delegate, under such regulations and in such form and manner and to such extent as...
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