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, 1977 - 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
accessories act of self-dealing adulterated butter amended by T.D. amount paid applicable assets automobile bond calendar quarter certificate certificates of indebtedness chapter claim computed corporation credit or refund Cross references dealer December 31 delegate described in section disqualified person district director effect Jan employer identification Example excise tax exempt fair market value filled cheese floor stocks gasoline grant graph imposed by section Imposition of tax income inner tubes Internal Revenue Code investment June 22 June 30 liability manufac manufacturer means ment November 16 oleomargarine operation organization overpayment paragraph payment percent prescribed private foundation purposes pursuant quired refund or credit respect retail Secretary sion sold special tax spect stamps Stat Statutory provisions subchapter subdivision subparagraph Subpart tax imposed tax paid tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation trust United wagers white phosphorus
Popular passages
Page 187 - 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.
Page 337 - 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 297 - Secretary or his delegate shall by regulations prescribe the place for the filing of any return, declaration, statement, or other document or copies thereof, required by this title or by regulations. (b) Tax returns. In the case of returns of tax required under authority of part (II) of this subchapter— (1) Persons other than corporations— (A) General rule.
Page 37 - 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, thea at such place as the Secretary or his delegate may by regulations prescribe.
Page 67 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Page 164 - ... whether made upon or shown by the books of the 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 21 - 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 102 - 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 from the Secretary or his delegate, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
Page 111 - 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 Act, 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 87 - 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.