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, 1949 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 100
Page 20
... interest at the rate of 1 percent a month from the time when the tax became due until paid . ( c ) In any case where it is found necessary to make assessment of tax , or tax , 25 percent penalty , and interest , and payment is not made ...
... interest at the rate of 1 percent a month from the time when the tax became due until paid . ( c ) In any case where it is found necessary to make assessment of tax , or tax , 25 percent penalty , and interest , and payment is not made ...
Page 33
... Interest . The due date of the tax for the purpose of computing in- terest is the day upon which the return is required to be filed and the tax paid . If the tax is not paid at the time the return is required to be filed , there shall ...
... Interest . The due date of the tax for the purpose of computing in- terest is the day upon which the return is required to be filed and the tax paid . If the tax is not paid at the time the return is required to be filed , there shall ...
Page 36
... interest . ( b ) The failure to file the return on the due date causes to accrue under sec- tion 3612 , I. R. C. , a penalty of 25 percent of the amount of the tax . A mere failure to pay the tax within the time prescribed causes ...
... interest . ( b ) The failure to file the return on the due date causes to accrue under sec- tion 3612 , I. R. C. , a penalty of 25 percent of the amount of the tax . A mere failure to pay the tax within the time prescribed causes ...
Page 37
... interest at the rate of 1 percent per month computed upon the entire assessment ( including penalty and interest , if any ) from 10 days after is- suance of Form 17 until date of payment . Where assessment is settled by partial payments ...
... interest at the rate of 1 percent per month computed upon the entire assessment ( including penalty and interest , if any ) from 10 days after is- suance of Form 17 until date of payment . Where assessment is settled by partial payments ...
Page 55
... interest from the date of the expiration of the 10 - day period to the date of payment , under the provisions of section 3655 ( b ) , I. R. C. ( 2 ) [ Reserved ] ( 3 ) Interest shall be computed at the rate of 6 percent per annum from ...
... interest from the date of the expiration of the 10 - day period to the date of payment , under the provisions of section 3655 ( b ) , I. R. C. ( 2 ) [ Reserved ] ( 3 ) Interest shall be computed at the rate of 6 percent per annum from ...
Other editions - View all
Common terms and phrases
adjustment amended by T. D. amount of tax application assessment August 29 bond branded Bureau calendar carry-back chapter claim for refund collection collector of internal compensation paid computed copy corporation credit or refund dealer December 31 deducted determined district due date employ employee employment excess profits tax export Federal filed filled cheese firearm Form W-2 furnished gift tax income tax individual inspection Internal Revenue Code justment manufac manufacturer ment month officer oleomargarine overpayment packages paragraph payroll period penalty percent person place of business ployee port power of attorney prescribed purchased purpose receipt records Regs regulations relating remuneration paid reported resale retail Revenue Act services performed shipment Social Security Act sold special tax spect stamps statement subchapter Subpart tax due tax imposed tax liability tax return tax with respect taxable taxpayer thereof tion Title IX Treasury Decision vessel withholding exemptions
Popular passages
Page 193 - In handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market, any agricultural or horticultural commodity, but only if such service is performed as an incident to ordinary farming operations...
Page 152 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Page 312 - Houses thereof, shall ask, accept, or receive, any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value...
Page 15 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 257 - 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.
Page 357 - Commission shall name the witness whose deposition is to be taken and specify the time when, the place where, and the...
Page 215 - In general, if an individual is subject to the control or direction of another merely as to the result to be accomplished by the work and not as to the means and methods for accomplishing the result, he is an independent contractor. An individual performing services as an independent contractor is not as to such services an employee.
Page 209 - ... paid by such person to such employee during the calendar year, on or before January 31 of the succeeding year, or, if his employment is terminated before the close of such calendar year, on the day on which the last payment of...
Page 215 - An individual is in the service of an employer whether his service is rendered within or without the United States if...
Page 100 - 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.