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, 1975 - Administrative law Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
accessories act of self-dealing adulterated butter amended by T.D. amount paid applicable automobile bond calendar quarter certificate certificates of indebtedness chapter claim computed corporation credit or refund Cross references dealer debt obligations December 31 delegate described in section disqualified person district director effect Jan employer identification Example excise tax facturer filled cheese floor stocks foreign gasoline grant graph imposed by section income inner tubes Internal Revenue Code Internal Revenue Service investment June 22 June 30 liability manu manufac manufacturer means ment November 16 operation organization overpayment paragraph payment percent place of business prescribed private foundation provisions relating pursuant refund or credit registered respect retail Secretary sold special tax spect stamps Stat Statutory provisions subdivision subject to tax subparagraph Subpart tax imposed tax paid tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation United wagers white phosphorus
Popular passages
Page 20 - 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 531 - ... an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 49 - All goods, wares, articles, and merchandise mined, produced, or manufactured wholly or in part In any foreign country by convict labor or/and forced labor or/and Indentured labor under penal sanctions shall not be entitled to entry at any of the ports of the United States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision.
Page 152 - ... corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not...
Page 369 - Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document, or copies thereof, required by this title or by regulations. (b) Tax returns. In the case of returns of tax required under authority of part II of this subchapter — (1) Persons other than corporations — (A) General rule.
Page 270 - In the Internal revenue district in which is located the legal residence or principal place of business of the person making the return...
Page 156 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons...
Page 96 - ... in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars and be imprisoned not more than two years.
Page 113 - Every person, firm, or company, and every incorporated or other bank, having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or sale...
Page 19 - That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the...