The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1032
... month , when the instructions in re- gard to monthly reports ( see § 140.26 ) shall be followed . ( d ) Exceptional cases- ( 1 ) Exports . In the case of exports , the original or white Form 774 should be attached to a copy of " Ship ...
... month , when the instructions in re- gard to monthly reports ( see § 140.26 ) shall be followed . ( d ) Exceptional cases- ( 1 ) Exports . In the case of exports , the original or white Form 774 should be attached to a copy of " Ship ...
Page 1034
... month , when the record shall be ruled and the totals entered for the month . These totals must correspond with the totals Page 1034 ** For statutory and source citations , see note to § 140.1 . of the dealer's monthly report . ( See ...
... month , when the record shall be ruled and the totals entered for the month . These totals must correspond with the totals Page 1034 ** For statutory and source citations , see note to § 140.1 . of the dealer's monthly report . ( See ...
Page 1035
... month , and the sum of the quantities shipped or delivered each month during the same period and inventoried at the close of the year ( or on discontinuing busi- ness ) , will represent shrinkage . If such shrinkage is determined to be ...
... month , and the sum of the quantities shipped or delivered each month during the same period and inventoried at the close of the year ( or on discontinuing busi- ness ) , will represent shrinkage . If such shrinkage is determined to be ...
Page 1043
... month , furnish to the collector a true and complete abstract from such book , verifying the same by his oath , of all such purchases , sales , and removals made during the month next preceding , And whenever any such person refuses or ...
... month , furnish to the collector a true and complete abstract from such book , verifying the same by his oath , of all such purchases , sales , and removals made during the month next preceding , And whenever any such person refuses or ...
Page 1044
... month or period ; the entries for the beginning of the month to agree with balances entered in the manufacturer's book and report for the preceding month . The stamp account must be balanced . In respect to verification of monthly ...
... month or period ; the entries for the beginning of the month to agree with balances entered in the manufacturer's book and report for the preceding month . The stamp account must be balanced . In respect to verification of monthly ...
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Common terms and phrases
49 Stat affixed alcohol alcohol by volume AMENDED BY SECTION application approval assessment authorized bond brandy butter cent centum certificate cigarettes cigars claim collected collector of internal Commissioner of Internal consignee containing copy CROSS REFERENCE crude petroleum customs deputy collector district supervisor ebulliometer employee exemption export factory facturer filed filled cheese firearm fortified wine imported internal revenue inventory leaf tobacco liability manu manufacturer marihuana month narcotic oath officer oleomargarine order forms packages payment penalty percent person place of business pounds premises prescribed producer Puerto Rico purchaser quantity receipt records refund registered regulations removed respect Revenue Act Revised Statutes Secretary sells shipment snuff sold source citations special tax stamps statutory and source statutory citation SUBPART surety tank tax imposed tax paid taxable taxpayer thereof tion UNITED STATES REVISED vermouth white phosphorus wine winemaker winery
Popular passages
Page 1516 - 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 1655 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or 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 of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Page 1093 - 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 1654 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 1711 - Any person who willfully aids or assists in, or procures, counsels or advises, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction...
Page 1477 - Except as otherwise provided by law in the case of income, war-profits, 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 1433 - Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes (including penalties and interest) for the collection of which such levy has been made, together with costs and interest from the date of such levy.
Page 1791 - Generally such relationship exists when the person for whom services are performed has the right to control and direct the individual who performs the services, not only as to the result to be accomplished by the work but also as to the details and means by which that result is accomplished.
Page 1653 - ... (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.
Page 1714 - ... his factory, and conduct his business under such surveillance of officers and agents as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may by regulation require. But the bond required of such manufacturer shall be with sureties satisfactory to the collector of internal revenue, and in a penal sum of not less than...