The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - 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 4
... Operations ad- ministers the internal revenue laws ap- plicable to taxpayers residing or doing business aboard ... Operations or the Office of International Operations , if appropriate . Generally , the procedural rules of the Service ...
... Operations ad- ministers the internal revenue laws ap- plicable to taxpayers residing or doing business aboard ... Operations or the Office of International Operations , if appropriate . Generally , the procedural rules of the Service ...
Page 6
... Operations either before or after the receipt of a protest does not foreclose a taxpayer from having the Appellate Division consider his case . ( 2 ) Petition to the Tax Court of the United States . In the case of income , profits ...
... Operations either before or after the receipt of a protest does not foreclose a taxpayer from having the Appellate Division consider his case . ( 2 ) Petition to the Tax Court of the United States . In the case of income , profits ...
Page 18
... Operations . In certain cir- cumstances , such as where substantial errors are found or where there is evi- dence of fraud or collusion , the regional commissioner has authority to reopen the case . When a reexamination of books and ...
... Operations . In certain cir- cumstances , such as where substantial errors are found or where there is evi- dence of fraud or collusion , the regional commissioner has authority to reopen the case . When a reexamination of books and ...
Page 22
... Operations in the event his office issued the preliminary of " 30 - day letter " . ( 5 ) Rule V. In order to bring before the Appellate Division an unagreed in- come , estate , or gift tax case in prestatu- tory notice status , an ...
... Operations in the event his office issued the preliminary of " 30 - day letter " . ( 5 ) Rule V. In order to bring before the Appellate Division an unagreed in- come , estate , or gift tax case in prestatu- tory notice status , an ...
Page 27
... Operations . ( 2 ) A " ruling " is a written statement issued to a taxpayer or his authorized representative by the National Office which interprets and applies the tax laws to a specific set of facts . Rulings are issued only by the ...
... Operations . ( 2 ) A " ruling " is a written statement issued to a taxpayer or his authorized representative by the National Office which interprets and applies the tax laws to a specific set of facts . Rulings are issued only by the ...
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Common terms and phrases
Administration alcohol and tobacco amended amount Appellate Division applicable approval assessment assistant regional commissioner attorney or tax audit bond Bureau calendar certified chapter cigarette papers claim for refund collected conference copy corporation deficiency Department depositions determination letter director of internal distilled spirits district director district office docketed employer employer identification excise taxes filed firearms Form gift tax group exemption letter income tax Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued matter ment motion National Office notice offer in compromise organization papers and tubes paragraph party payer payment person petition petitioner power of attorney prior procedure records regional counsel regulations relating representative request respect revenue stamps revised ruling specific stamps statement status subdivision submitted subparagraph Subpart SUBTITLE Tax Court tax information authorization tax liability tax return taxpayer thereof tion Title tobacco tax trial trust United wine
Popular passages
Page 86 - The notice shall include: (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the legal authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.
Page 118 - States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, and administrators, jointly and severally, firmly by these presents.
Page 113 - Any witness appearing before a board of arbitration shall receive the same fees and mileage as witnesses in courts of the United States, to be paid by the party securing the subpoena.
Page 111 - Objections to the competency of a witness or to the competency, relevancy or materiality of testimony are not waived by failure to make them before or during the taking of the deposition unless the ground of the objection is one which might have been obviated or removed if presented at that time.
Page 48 - The Commissioner, with the approval of the Secretary, or of the Under Secretary of the Treasury, or of an Assistant Secretary of the Treasury, may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense...
Page 136 - Credit Union Administration, National Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Supply Agency Delaware River Basin Commission District of Columbia Redevelopment...
Page 25 - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, any deficiency...
Page 89 - Register for the guidance of the public-- (A) descriptions of its central and field organization and the established places at which, the employees (and in the case of a uniformed service, the members) from whom, and the methods whereby, the public may obtain information, make submittals...
Page 31 - Any person who is a member in good standing of the bar of the highest court of any State, possession, territory, Commonwealth, or the District of Columbia may represent others before any agency...
Page 115 - Liberty bonds or other bonds or notes of the United States in a sum equal at their par value to the amount of such...