Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1986 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1976 |
Code of Federal Regulations: Containing a Codification of Documents of ... Visualização integral - 1982 |
Palavras e frases frequentes
act of self-dealing adulterated butter amended by T.D. amount paid apply barrels calendar quarter certificates of indebtedness claim for credit computed corporation credit or payment credit or refund crude oil dealer December 31 deposit determined diesel fuel disqualified person district director employer identification Example excise tax export farm filed filled cheese furnished gasoline graph highway motor vehicle highway vehicle imposed by section income inner tubes Internal Revenue Code Internal Revenue Service June 30 liability manufac ment month operator overpayment partnership percent place of business poses private foundation producer purchaser purposes pursuant qualified quired records registered respect retail sale price semi-trailer semimonthly period sold special tax spect stamps statement subdivision subject to tax subparagraph Subpart tax free tax imposed tax under section tax-free sales taxable gross weight taxable period taxpayer term tion transaction transfer transportation truck United wagers windfall profit tax
Passagens conhecidas
Página 197 - nonprofit educational organization" means an organization described In section 170(b)(l)(A)(ii) that is exempt from income tax under section 501(a). Section 170(b)(l)(A)(ii) describes an "educational organization" as one that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
Página 193 - Supplies for vessels or aircraft. The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation...
Página 383 - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
Página 193 - supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels...
Página 69 - Act, including the making, execution, settlement, and fulfillment thereof; he may require all persons who act in the capacity of a clearing house, clearing association, or similar institution for the purpose of clearing, settling, or adjusting transactions mentioned in section three of this Act to keep such records and to make such returns as will fully and correctly disclose all facts...
Página 35 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or 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.
Página 5 - Any member of any controlled group of corporations of which a taxpayer is a member, for any taxable period, shall be treated as being owned or operated by such taxpayer during such taxable period. (d) Controlled groups of corporations. For purposes of paragraph (c)(2) of this section the term "controlled group of corporations" has the same meaning assigned to it in section 1563(a), except that: (1) "More than 50 percent" shall be substituted for "at least 80 percent...
Página 53 - Commissioner is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed under this act ; and his decision in matters of taxation under this act shall be final.
Página 278 - As used in this part the term "initiation fees" includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed, or loaned.
Página 24 - Except as provided in section 273 (relating to jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived shall be paid upon notice and demand from the collector.