The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1972 - 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
accessories adulterated butter affixed amended by T.D. amount paid applicable automobile calendar quarter cents certificate certificates of indebtedness chapter claim corporation credit or refund Cross references dealer debt obligations December 31 delegate described in section district director effect Jan employer identification Example excise tax exempt facturer filled cheese floor stocks foreign Form gasoline grant graph imposed by section Imposition of tax income inner tubes Internal Revenue Code Internal Revenue Service investment June 30 liability manu manufac manufacturer means ment November 16 oleomargarine operation organization originally enacted overpayment paragraph payment percent person place of business prescribed private foundation provisions relating purposes pursuant refund or credit registered respect retail Secretary sold special tax spect stamps Stat Statutory provisions subdivision subject to tax subparagraph Subpart tax imposed tax paid tax under section tax-free sales term thereof tion tires transfer transportation United wagers white phosphorus
Popular passages
Page 523 - ... 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 148 - 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 325 - 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 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 116 - ... 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 53 - ... 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...
Page 122 - 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 344 - A tax equivalent to 20 percent of any amount paid as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees, not including initiation fees, of an active resident annual member are in excess of $10 per year.
Page 67 - ... cheapening in cost the product or any butter in the manufacture or manipulation of which any process or material is used with intent or effect of causing the absorption of abnormal quantities of water, milk, or cream ; that "process butter
Page 219 - There is hereby Imposed upon the following articles (Including in each, case parts or accessories therefor sold on or in connection therewith or with the sale thereof) sold by the manufacturer, producer, or importer a tax equivalent to the specified percent of the price for which so bold: (1) Articles taxable at 10 percent, except that on and after October 1, 1972, the rate shall be 5 percent — Automobile truck chassis.