Regulations 42: Relating to the Taxes on Telegraph, Telephone, Radio, Cable Facilities, Transportation of Oil by Pipeline, Safe Deposit Boxes, Checks, Etc., and Electrical Energy Under Revenue Act of 1932
U.S. Government Printing Office, 1932 - Bills of exchange - 40 pages
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addition allowance amount of tax amount paid apply approval assessment attaches authority bank banker cable cent centum charge checks circuit special service claim collecting agency collector Commissioner computed contract conversations definition dispatches district domestic or commercial drafts drawer drawn duty electrical energy exchange exemption fair charge filed Form furnished includes interest internal revenue keep Lease of safe leased wire liable located manner messages month monthly return notice oath officer oil by pipe orders originating pay the tax payment payment of money penalty period person pipe line place of business prescribe presented principal place provisions radio receiving records refund regulations rendered respect REVENUE ACT safe deposit boxes Secretary section 616 section 701 services or facilities showing statement station talking circuit special tax due tax imposed taxable telegraph telephone term Territory thereof transmission transmitted Transportation of oil trust company United unless
Page 32 - ... 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 32 - 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 32 - ... after receiving any list of taxes from the Commissioner of Internal Revenue, give notice to each person liable to pay any taxes stated therein, to be left at his dwelling or usual place of business, or to be sent by mail, stating the amount of such taxes and demanding payment thereof. If such person does not pay the taxes, within ten days after the service or the sending by mail of such notice, it shall be the duty of the collector or his deputy to collect the said taxes with a penalty of five...
Page 22 - All provisions of law (including penalties) applicable in respect of the taxes imposed by section 600 of the Revenue Act of 1926 shall, insofar as not inconsistent with this Act, be applicable in respect of the tax imposed by this Act.
Page 23 - 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 revenue agent or inspector 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 32 - ... (b) PENALTY FOR VIOLATION. — 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...
Page 32 - 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 1 - United States " when used in a geographical sense includes only the States, the Territories of Alaska and Hawaii, and the District of Columbia.
Page 31 - 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...
Page 22 - RETURNS. (a) By taxpayer. Every person liable to any tax Imposed by this chapter or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.