The Code of Federal Regulations of the United States of America
U.S. Government Printing Office, 1974 - Administrative law
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.
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additional amended amount amount paid applicable bond butter calendar cents certificate chapter charge claim Code computed considered contained corporation credit or refund dealer debt definition delegate described determined director distribution district effect election Example exempt extension farm filed foreign Form fuel gasoline grant graph held highway importer imposed by section income interest Internal Revenue Internal Revenue Code investment issued July less liability manufacturer means ment month motor obligations operation organization original otherwise paid paragraph payment percent period person prescribed private foundation producer purchaser quarter reason received records referred registered regulations relating respect retail rules Secretary sold stamps statement Statutory provisions subdivision subparagraph Subpart tax imposed taxable term thereof tion tires transaction transfer transportation treated United unless vehicle
Page 36 - 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 308 - On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
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 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 16 - Secretary or his delegate in the internal revenue district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in any internal revenue district, then at such place as the Secretary or his delegate may by regulations prescribe.
Page 308 - ... the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) 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...
Page 307 - As used in this subsection, the term "farm'' includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.
Page 18 - Except as otherwise provided in this section, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand...
Page 97 - ... 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 169 - ... have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.