The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1977 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. |
Outras edições - Ver tudo
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 act of self-dealing adulterated butter amended by T.D. amount paid applicable assets automobile calendar quarter certificate certificates of indebtedness chapter claim computed corporation credit or refund Cross references dealer December 31 delegate described in section disqualified person district director effect Jan employer identification Example excise tax exempt fair market value filled cheese floor stocks gasoline grant graph imposed by section Imposition of tax income inner tubes Internal Revenue Code investment June 22 June 30 liability manufac manufacturer means ment November 16 oleomargarine operation organization overpayment paragraph payment percent prescribed private foundation purposes pursuant quired refund or credit respect retail Secretary sion sold special tax spect stamps Stat Statutory provisions subchapter subdivision subject to tax subparagraph Subpart tax imposed tax paid tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation trust United wagers white phosphorus
Passagens conhecidas
Página 337 - 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 337 - As used in this subsection, the term "farm'' includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Página 597 - 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 105 - ... in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars and be imprisoned not more than two years.
Página 37 - In the internal revenue 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 any internal revenue district, thea at such place as the Secretary or his delegate may by regulations prescribe.
Página 51 - ... oleomargarine,' namely: All substances heretofore known as oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef fat, suet, lard, lard oil...
Página 338 - ... 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. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment...
Página 67 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Página 164 - ... whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not...
Página 21 - 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...