Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under Title VIII of the Social Security Act |
From inside the book
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Page v
... Adjustments in general__ . Article 502. Adjustment of employees ' tax . ( a ) Undercollections- ( 1 ) Prior to ... Adjustment of employers ' tax- ( a ) Underpayments . ( b ) Overpayments . 28 28 888888 30 339 Section 806 of the Act ...
... Adjustments in general__ . Article 502. Adjustment of employees ' tax . ( a ) Undercollections- ( 1 ) Prior to ... Adjustment of employers ' tax- ( a ) Underpayments . ( b ) Overpayments . 28 28 888888 30 339 Section 806 of the Act ...
Page vii
... adjustment thereof . Chapter VI contains miscellaneous provisions and deals with jeopardy assessments , interest , and penalties . The applicable provisions of the Act , as well as certain applicable provisions of internal revenue laws ...
... adjustment thereof . Chapter VI contains miscellaneous provisions and deals with jeopardy assessments , interest , and penalties . The applicable provisions of the Act , as well as certain applicable provisions of internal revenue laws ...
Page 26
... adjustment of employees ' tax or employers ' tax shall also be kept , including the date and amount of each adjustment . ( See articles 501 , 502 , and 503 , relating to adjustments . ) No particular form is prescribed for keeping the ...
... adjustment of employees ' tax or employers ' tax shall also be kept , including the date and amount of each adjustment . ( See articles 501 , 502 , and 503 , relating to adjustments . ) No particular form is prescribed for keeping the ...
Page 28
... adjustment under certain circumstances set forth therein . Articles 504 and 505 deal further with settlement other than by adjustment . If an em- ployer makes an erroneous collection of employees ' tax from two or more of his employees ...
... adjustment under certain circumstances set forth therein . Articles 504 and 505 deal further with settlement other than by adjustment . If an em- ployer makes an erroneous collection of employees ' tax from two or more of his employees ...
Page 29
... adjustments within the meaning of this article , and shall not be reported as adjustments on any return . on Form SS - 1 . ( 2 ) After return is filed . If no employees ' tax or less than the correct amount of employees ' tax is ...
... adjustments within the meaning of this article , and shall not be reported as adjustments on any return . on Form SS - 1 . ( 2 ) After return is filed . If no employees ' tax or less than the correct amount of employees ' tax is ...
Common terms and phrases
account number amount of tax article 502 attaining age 65 calendar years 1937 Carriers Taxing Act cent centum Commissioner of Internal constitute wages corporation correct amount Cumulative Bulletin dates inclusive December 31 deducted distraint due date employ employer on November Excepted services false or fraudulent field office file an application Form SS-1 identification number imposed by section individual information return Internal Revenue internal-revenue jeopardy assessment letters testamentary liable March 31 ment monthly tax return notice and demand November 16 November 24 number assigned number on Form oath overcollection overpayment paragraph Payment of tax payment of wages period ployees pursuant refund or credit remuneration payment respect to employment return is filed return on Form return or list REVENUE ACT Revised Statutes section 811 Security Act provides Service performed Social Security Act Social Security Board SS-2 and SS-2a tax imposed taxable wages term employment Title VIII undercollection underpayment UNITED STATES REVISED
Popular passages
Page 32 - All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or conditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any pan or share thereof, shall be absolutely null and void...
Page 21 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Page 37 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 11 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash...
Page 39 - ... willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
Page 31 - Except as otherwise provided by law in the case of income, warprofits, excess-profits, estate, and gift taxes, the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Page 38 - ... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 39 - America is a stockholder ; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder...
Page 26 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 37 - ... the Commissioner of Internal Revenue or the collector in pursuance of law, the Commissioner of Internal Revenue shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.