The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1978 - 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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Common terms and phrases
act of self-dealing adulterated butter amended by T.D. amount paid apply assets bond cent certificate certificates of indebtedness claim computed corporation credit or refund Cross references dealer December 31 delegate described in section disqualified person district director employer identification Example excess business holdings excise tax export fair market value filled cheese gasoline grant graph imposed by section income inner tubes Internal Revenue Code investment June 30 liability manufac manufacturer means ment November 16 oleomargarine operation organization paragraph payment percent posed prescribed private foundation purchaser pursuant put option quired refund or credit registered respect retail Secretary sions sold special tax spect stamps Stat Statutory provisions subchapter subdivision subject to tax subparagraph Subpart tax imposed tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation trust United vehicle voting level voting stock wagers white phosphorus
Popular passages
Page 57 - States, and the importation thereof is hereby prohibited, and the Secretary of the Treasury is authorized and directed to prescribe such regulations as may be necessary for the enforcement of this provision.
Page 54 - ... oleomargarine,' namely: All substances heretofore known as oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow, beef fat, suet, lard, lard oil...
Page 277 - Imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed In the fisheries or In the whaling business, or actually engaged In foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of Its possessions.
Page 20 - That part of the additional tax so prorated to any installment the date for payment of which has not arrived shall be collected at the same time as and as part of such installment. That part of the...
Page 192 - 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 193 - includes" and "including" when used in a definition contained in this title shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Page 281 - ... 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 92 - In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following. (c) How paid — (1) Stamp. All special taxes imposed by law shall be paid by stamps denoting the tax.
Page 190 - ... as may 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 bare been excessive in amount, paid In error, or in any manner wrongfully collected.
Page 44 - SEC. 7805. Rules and regulations — (a) Authorization. Except where such authority is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title, including all rules and regulations as may be necessary by reason of any alteration of law in relation to internal revenue.