Code of Federal RegulationsU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1949 - Administrative law |
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Common terms and phrases
accordance additional admission affixed allowed amended amount application assessment authorized bond cents certificate charge cigarettes cigars claim Code collected collector Commissioner computed contained contract convention copy corporation court customs dealer death decedent deduction deficiency delivery determined district donor duplicate duty effective estate tax Example excess executed exemption factory Federal filed Form furnished gift gross estate imported imposed included interest internal revenue Internal Revenue Code issued less liability manufacturer means ment month narcotic notice officer original otherwise packages paid paragraph payment penalties percent period person preparations prescribed prior purchase received record REFERENCE refund registered regulations relating removed respect Revenue Act sell ship shipment silver situated snuff specific stamps statement Subpart taxable term thereof tion tobacco transfer transportation United
Popular passages
Page 209 - ... a transfer by a corporation of all or a part of its assets to another corporation if immediately after the transfer the transferor or its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change in identity, form, or place of organization, however effected. (2) The term "a party to a reorganization...
Page 345 - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
Page 287 - ... who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or...
Page 336 - 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 31 - ... by the decedent and spouse, or deposited, with any person carrying on the banking business, in their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth...
Page 13 - The fair market value is the price at which the property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or sell and both having reasonable knowledge of relevant facts.
Page 341 - ... and the sum of said bond may be increased from time to time and additional sureties required at the discretion of the collector, or under instructions of the Commissioner of Internal Revenue.
Page 99 - Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the taxes which are the subject of the present Convention. No information shall be exchanged which would disclose any trade secret or trade process. (2) As used in this Article, the term "taxation authorities...
Page 68 - ... or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 73 - ... collected by distraint or by a proceeding in court, but only if begun ( 1 ) within six years after the assessment of the tax, or (2) prior to the expiration of any period for collection agreed upon in writing by the Commissioner and the taxpayer before the expiration of such six-year period. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Bibliographic information
| Title | Code of Federal Regulations |
| Contributor | United States. Office of the Federal Register |
| Publisher | U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1949 |
| Original from | the University of California |
| Digitized | 1 Jul 2008 |
| Export Citation | BiBTeX EndNote RefMan |