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, 1974 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Términos y frases comunes
accessories act of self-dealing adulterated butter amended by T.D. amount paid applicable automobile bond calendar quarter certificate certificates of indebtedness chapter claim computed corporation credit or refund Cross references dealer debt obligations December 31 delegate described in section disqualified person district director effect Jan employer identification Example excise tax facturer farm filled cheese floor stocks gasoline grant graph imposed by section income inner tubes Internal Revenue Code Internal Revenue Service investment June 22 June 30 liability manu manufac manufacturer means ment November 16 operation organization overpayment paragraph payment percent prescribed private foundation provisions relating pursuant records 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 taxable period term thereof tion tires transaction transfer transportation United wagers white phosphorus
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Página 100 - 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.
Página 535 - ... 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...
Página 152 - 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, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents ; and for each additional $500 or fractional...
Página 32 - 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.
Página 35 - 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.
Página 167 - 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.
Página 488 - ... there shall be added to the amount required to be shown as tax on such return 5 percent of the amount of such tax if the failure is for not more than 1 month, with an additional 5 percent for each additional month or fraction thereof during which such failure continues, not exceeding 25 percent in the aggregate.
Página 304 - ... the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment...
Página 78 - 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.
Página 62 - Notice. — The manufacturer of the filled cheese herein contained has complied with all the requirements of the law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases.