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, 1964 - Administrative law |
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Common terms and phrases
adulterated butter advertising affixed amounts paid applicable articles taxable automobile calendar quarter cents certificates of indebtedness chapter 32 charge claim computed contract corporation cost cotton credit or refund Cross references delivery district director effect July employer identification exemption exportation facturer filed filled cheese fuel graph imposed by section incurred inner tubes interest in silver internal revenue Internal Revenue Code liability for tax manu manufac manufactured or produced ment November 16 oleomargarine originally enacted overpayment packages paragraph payment penalties person playing cards prescribed process or renovated receiving set refund or credit regulations renovated butter respect retail second article Secretary sells silver bullion sold special tax specified spect stamps Stat Statutory provisions subchapter subject to tax subparagraph Subpart tax imposed tax paid taxable article taxable price taxable under section tion tire or inner transactions transfer transferor tread rubber turer ultimate vendor United United States mint
Popular passages
Page 56 - 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 168 - ... Compensation, Bureau of Employees' Compensation Appeals Board Employment and Compensation in Canal Zone Employment Security, Bureau of Engineers, Corps of Environmental Science Services Administration Equal Employment Opportunity Equal Employment Opportunity Commission...
Page 153 - States are or have engaged in combat, and only if it is performed on or after the date designated by the President by Executive order as the date of the commencing of combatant activities in such zone and on or before the date designated by the President by Executive order as the date of the termination of combatant activities in such zone.
Page 177 - Forest Service Rural Electrification Administration Secretary of Agriculture, Office of Soil Conservation Service Statistical Reporting Service Air Force Department...
Page 77 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) Stock. The term "stock" includes shares in an association, joint-stock company, or insurance company.
Page 56 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) STOCK. — The term "stock" includes the share in an association, joint-stock company, or insurance company. (9) UNITED STATES. — The term "United States...
Page 39 - ... 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, or to secure the future payment of money or for the future transfer of any stock...
Page 79 - There is hereby imposed upon the following articles (including in each case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so sold: (1) Articles taxable at 10 percent, except that on and after October 1, 1972, the rate shall be 5 percent— Automobile truck chassis.
Page 105 - The tax paid under chapter 32 (or under section 4041 (a)(1) or (b)(1)) in respect of any article shall be deemed to be an overpayment if such article was, by any person — (A) Exported (except in any case to which subsection (g) applies); (B) Used or sold for use as supplies for vessels or aircraft; (C) Sold to a State or local government...
Page 22 - military or naval forces of the United States" and the term "Armed Forces of the United States" each includes all regular and reserve components of the uniformed services which are subject to the Jurisdiction of the Secretary of Defense, the Secretary of the Army, the Secretary of the Navy, or the Secretary of the Air Force, and each term also Includes the Coast Guard.