Regulations 91 Relating to the Employees' Tax and the Employers' Tax Under Title VIII of the Social Security Act |
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... obtained , on a subscrip- tion basis , from the Superintendent of Documents , Government Printing Office ... obtain the 1919 , 1920 , and 1921 Income Tax Service may do so from the Superintendent of Documents at prices as follows ...
... obtained , on a subscrip- tion basis , from the Superintendent of Documents , Government Printing Office ... obtain the 1919 , 1920 , and 1921 Income Tax Service may do so from the Superintendent of Documents at prices as follows ...
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... obtain through testimony or otherwise . In any such case the Com- missioner of Internal Revenue may , from his own knowledge and from such information as he can obtain through testimony or otherwise 21.
... obtain through testimony or otherwise . In any such case the Com- missioner of Internal Revenue may , from his own knowledge and from such information as he can obtain through testimony or otherwise 21.
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United States. Bureau of Internal Revenue. such information as he can obtain through testimony or otherwise , make a return or amend any return made by a collector or deputy col- lector . Any return or list so made and subscribed by the ...
United States. Bureau of Internal Revenue. such information as he can obtain through testimony or otherwise , make a return or amend any return made by a collector or deputy col- lector . Any return or list so made and subscribed by the ...
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... obtained from collectors . An employer will not be excused from making a return for the reason that no form has been fur- nished to him . Employers shall make application to the collector for the forms needed in ample time to have their ...
... obtained from collectors . An employer will not be excused from making a return for the reason that no form has been fur- nished to him . Employers shall make application to the collector for the forms needed in ample time to have their ...
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... obtain the employee's written consent to allowance of the claim . ART . 503. Adjustment of employers ' tax .- ( a ) Underpayments . If no employers ' tax or less than the correct amount of employers ' tax is paid with respect to any ...
... obtain the employee's written consent to allowance of the claim . ART . 503. Adjustment of employers ' tax .- ( a ) Underpayments . If no employers ' tax or less than the correct amount of employers ' tax is paid with respect to any ...
Common terms and phrases
account number ACT The term amount of tax article 502 attaining age 65 calendar years 1937 Carriers Taxing Act cents 50 cents centum Commissioner of Internal constitute wages corporation correct amount Cumulative Bulletin dates inclusive December 31 deducted due date employ Excepted services false or fraudulent filing returns Form SS-1 identification number imposed by section individual information return Internal Revenue internal-revenue January-June July-December letters testamentary liable March 31 means any service ment monthly tax return notice and demand November 16 November 24 number assigned oath overcollection overpayment Payment of tax payment of wages period ployee prescribed pursuant received refund or credit regulations 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 tax imposed tax.-The taxable wages term employment Title VIII undercollection UNITED STATES REVISED willfully
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.