Code of Federal Regulations

Front Cover
U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1967 - Administrative law
 

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Page 262 - 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 38 - Secretary may by regulations prescribe, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 75 - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
Page 192 - The controlling interest in a corporation shall not be deemed to be owned by citizens of the United States (a) if the title to a majority of the stock thereof is not vested in such citizens free from any trust or fiduciary obligation in favor of any person not a citizen of the United States...
Page 12 - Returns (other than corporation returns) shall be made to the collector for the 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 the United States, then to the collector at Baltimore, Maryland.
Page 40 - Which is a religious organization described in section 501(c)(3); or (2) Which is an educational organization described in section 501 (c) (8), if such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 150 - ... tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired ; and such taxes shall thereupon become immediately due and payable. In any...
Page 62 - ... or more in any taxable year, or, in the case of such payments made by the United States, the officers or employees of the United States having information as to such payments and required to make returns in regard thereto...
Page 78 - An individual shall be considered as owning the stock owned, directly or indirectly, by or for his family or by or for his partner.
Page 115 - 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 principal internal revenue officer for the internal revenue district in which the return is required to be 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...

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