The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1992 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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The Code of Federal Regulations of the United States of America ..., Volume 1 Visualização integral - 1939 |
The Code of Federal Regulations of the United States of America ..., Volume 3 Visualização integral - 1939 |
Palavras e frases frequentes
accessories aerial applicator aircraft amended by T.D. amounts paid apply automobile calendar quarter chapter 32 charge chassis claim for credit computed credit or payment credit or refund dealer December 31 deposit diesel fuel district director employer identification equipment ethanol fuel example excise tax export facturer farming purposes filing returns Form fuel tax gasohol gasoline graph highway motor vehicle highway vehicle imposed by section inner tubes Internal Revenue Code June 30 lubricating oil luxury tax manufac ment month operator overpayment percent person pounds producer provisions relating qualified retailer quired rate of tax registered regulations thereunder resale respect sale price seller semimonthly period semitrailer sold special motor fuel spect subject to tax Subpart tax free tax imposed tax paid tax under section tax-free sales taxable article taxable gross weight taxable period taxpayer term tion tire or inner trailer transportation truck United vendee vessel wagers
Passagens conhecidas
Página 32 - For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife...
Página 104 - ... an educational organization which 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 211 - 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...
Página 44 - ... shall be substituted for the phrase "at least 80 percent...
Página 227 - ... is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the...
Página 211 - Secretary, no tax under this title shall be imposed upon any article sold for use as 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 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.
Página 21 - 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 43 - That part of the additional tax 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...
Página 184 - ... (3) sold (otherwise than through an arm's length transaction) at less than the fair market price, the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary or his delegate.
Página 313 - States or in the 225-mile zone, nor (ii) contain a portion of transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States. The...