The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1969 - 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
adulterated butter affixed amended by T.D. amounts paid applicable bond calendar quarter cents certificate certificates of indebtedness claim corporation credit or refund Cross references dealer debt obligations delegate district director effect Jan employer identification excise tax exemption exportation facturer filled cheese floor stocks gasoline graph highway motor vehicle imposed by section inner tubes Internal Revenue Code issued July June 23 June 30 liability manu manufac manufacturer marihuana ment narcotic November 16 oleomargarine operated originally enacted overpayment packages paragraph payment penalty person place of business prescribed producer provisions relating purchaser purposes pursuant records refund or credit registered regulations respect retail return on Form Secretary sold special tax spect stamps Stat statement Statutory provisions suant subchapter subject to tax subparagraph Subpart tax imposed tax paid tax-free sales taxable period taxpayer term thereof tion tires transfer transportation United wagers white phosphorus
Popular passages
Page 196 - 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 481 - The exempt organization, or the school operated as an activity of the exempt organization, 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 582 - Sendee (Marketing Agreements and Orders; Fruits, Vegetables, Nuts), Department of Agriculture X Consumer and Marketing Service (Marketing Agreements and Orders; Milk) , Department of Agriculture XI Consumer and Marketing Service (Marketing Agreements and Orders; Miscellaneous Commodities), Department of Agriculture XII Statistical Reporting Service (Agricultural Statistics), Department of Agriculture XIV Commodity Credit Corporation, Department of Agriculture XV Foreign Agricultural Service, Department...
Page 125 - 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.
Page 192 - Every person liable for any tax imposed by this title, or for the collection thereof, shall keep such records, render such statements, make such returns, and comply with such rules and regulations as the Secretary or his delegate may from time to time prescribe. Whenever in the Judgment of the Secretary or his delegate it is necessary, he may require any person, by notice served upon such person or by regulations, to make such returns, render such statements, or keep such records, as the Secretary...
Page 181 - Conveyances: Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his...
Page 589 - III International Regulatory Agencies (Fishing and Whaling) IV Fish and Wildlife Service, Department of the Interior Alphabetical List of CFR Subtitles and Chapters Administrative Committee of the Federal Register Advisory Commission on Intergovernmental Relations Agency for International Development Federal Procurement Regulations System Aging, Administration on Agricultural Research Service Agricultural Stabilization and Conservation Service Agriculture Department Agricultural Research Service...
Page 483 - 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 - 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 122 - That if any manufacturer of oleomargarine, any dealer therein or any importer or exporter thereof shall knowingly or willfully omit, neglect, or refuse to do, or cause to be done, any of the things required by law in the carrying on or conducting of his business, or shall do anything by this...