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, 1997 - 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
aerial applicator aircraft alcohol amount paid apply automobile aviation fuel calendar quarter chapter 32 charge chassis claim for credit computed credit or payment credit or refund dealer deposit determined diesel fuel district director employer identification equipment ethanol fuel example excise tax export farm for farming farming purposes Federal Federal Acquisition Regulation filed floor stocks tax gasohol gasoline graph highway motor vehicle highway vehicle imposed by section includes inner tubes Internal Revenue Code Internal Revenue Service June 30 liable for tax manufac manufacturer ment operator overpayment percent person pounds rate of tax registered relating respect retail semimonthly period sold special motor fuel spect subject to tax Subpart tation tax free tax imposed tax liability tax paid tax under section tax-free sales taxable article taxable fuel taxable gross weight taxable period term ticket tion tire or inner transportation truck turer United vessel wagers
Popular passages
Page 95 - ... 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 69 - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.
Page 236 - In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.
Page 189 - ... the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers, thereof, as determined by the Secretary or his delegate.
Page 59 - There shall be imposed a special tax of $50 per year to be paid by each person who is liable for tax under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
Page 267 - See section 7701 (a) (18) for the definition of "international organization". An international organization is designated as such by the President through an Executive order or orders. When an organization has been designated by the President as entitled to enjoy the privileges, exemptions and immunities conferred by the International Organizations Immunities Act...
Page 49 - ... is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the...
Page 91 - The privileges granted under this section in respect of civil aircraft employed in foreign trade or trade between the United States and any of its possessions...
Page 154 - ... is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country, or (ii) which...
Page 280 - States and ends outside such area is taxable only with respect to such portion of the transportation which is directly or indirectly from one port or station in the United States to another such port or station.