The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 - 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 15
... penalty , shall keep a complete and detailed record with respect to the claim . ( d ) Place and period for keeping rec- ords . ( 1 ) All records required by the regulations in this part shall be kept , by the person required to keep ...
... penalty , shall keep a complete and detailed record with respect to the claim . ( d ) Place and period for keeping rec- ords . ( 1 ) All records required by the regulations in this part shall be kept , by the person required to keep ...
Page 18
... penalty for failure to include the employer identification number in a re- turn , statement , or other document , see § 301.6676-1 of this chapter ( Regulations on Procedure and Administration ) . [ T.D. 6606 , 27 F.R. 8518 , Aug. 25 ...
... penalty for failure to include the employer identification number in a re- turn , statement , or other document , see § 301.6676-1 of this chapter ( Regulations on Procedure and Administration ) . [ T.D. 6606 , 27 F.R. 8518 , Aug. 25 ...
Page 21
... tax laws relating to wager- ing ; failure to pay special tax . 44.7262-1 Failure to pay special tax . Sec . 44.7272 Statutory provisions ; penalty for failure to 21 Chap . -Int . Rev. Serv . , Dept. of the Treas . $ 41.7805-1.
... tax laws relating to wager- ing ; failure to pay special tax . 44.7262-1 Failure to pay special tax . Sec . 44.7272 Statutory provisions ; penalty for failure to 21 Chap . -Int . Rev. Serv . , Dept. of the Treas . $ 41.7805-1.
Page 22
Sec . 44.7272 Statutory provisions ; penalty for failure to register . 44.7273 ( b ) Statutory provisions ; penalties for offenses relating to special taxes ; special wagering tax . 44.7701 Statutory provisions ; definitions . 44.7805 ...
Sec . 44.7272 Statutory provisions ; penalty for failure to register . 44.7273 ( b ) Statutory provisions ; penalties for offenses relating to special taxes ; special wagering tax . 44.7701 Statutory provisions ; definitions . 44.7805 ...
Page 24
... penalty for failure to register as required by section 4412. This subpara- graph has application only to wagers received after September 2 , 1958 . ( b ) In business of accepting wagers . A person is engaged in the business of accepting ...
... penalty for failure to register as required by section 4412. This subpara- graph has application only to wagers received after September 2 , 1958 . ( b ) In business of accepting wagers . A person is engaged in the business of accepting ...
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adulterated butter affixed amended by T.D. amounts paid applicable bond calendar quarter cents certificates of indebtedness chapter claim corporation credit or refund Cross references dealer debt obligations delegate district director effect Jan employer identification excise tax exported facturer filled cheese foreign furnished gasoline gift tax graph imposed by section inner tubes Internal Revenue Code Internal Revenue Service issued June 30 liability manu manufacturer marihuana ment narcotic drugs November 16 officer oleomargarine operated order forms originally enacted overpayment packages paragraph payment penalty person place of business prescribed producer purchaser purposes pursuant quired records refund or credit registered regulations respect retail Secretary silver bullion sold special tax spect stamps Stat statement Statutory provisions subchapter subdivision subject to tax subparagraph Subpart tax imposed tax paid tax under section tax-free sales taxpayer term thereof tion tires transfer transportation United wagers white phosphorus
Popular passages
Page 20 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated • organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 173 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale...
Page 168 - ... 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...
Page 471 - 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...
Page 251 - Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall, for the purpose of the tax imposed by this title, be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
Page 554 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 16 - ... 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.
Page 29 - All special taxes shall be Imposed as of on the first day of July In each, year, or on commencing any trade or business on which such tax Is Imposed. In the former case the tax shall be reckoned for 1 year, and In the latter case It shall be reckoned proportionately, from the...
Page 567 - Table of Statutory Authorities and Rules Title 3— The President • I Proclamations II Executive Orders III Presidential Documents other than Proclamations and Executive Orders IV Codified Text of Selected Presidential Documents V Executive Office of the President Title 4 — Accounts I General Accounting Office II Federal Claims Collection Standards (General Accounting Office — Department of Justice) Title 5 — Administrative Personnel I Civil Service Commission III Bureau of the Budget IV...
Page 37 - Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to Internal revenue.