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, 1961 |
Otras ediciones - Ver todas
Términos y frases comunes
Alcohol Administration Act alcohol and tobacco amount Appellate Division assessment assistant regional commissioner attorney or agent authority Bankruptcy beer bond certificate chapter contains cigarette papers claim for refund Code imposes collected conference contains the regulations copy corporation dealers denatured alcohol denatured spirits director of internal distilled spirits district director docketed employee excise taxes export Federal Alcohol Administration Federal Register firearms Form gift tax imposes a tax Internal Revenue Code Internal Revenue Service internal revenue tax issued June 30 liquor manufacturers ment motion National Firearms Act notice occupational tax offers in compromise papers and tubes paragraph party payer person petition petitioner power of attorney procedure Proposed rules regional commissioner alcohol regulations relating request respect of claims second revision spect Subchapter Subpart Tax Court tax liability tax stamps taxpayer ternal revenue thereof third revision tion Title 26 tobacco products Tobacco Tax Division trial trustee United wine
Pasajes populares
Página 34 - The deposition of a party or of any one who at the time of taking the deposition was an officer, director, or managing agent of a public or private corporation, partnership, or association which is a party may be used by an adverse party for any purpose.
Página 35 - States, for the payment of which, well and truly to be made, we bind ourselves, and each of us, our heirs, successors, executors, and administrators, jointly and severally, firmly by these presents.
Página 40 - Such fees and mileage and the expenses of taking any such deposition shall be paid as follows : (1) WITNESSES FOR COMMISSIONER.
Página xx - Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding before any court of the United States...
Página 38 - Objections to the competency of a witness or to the competency, relevancy or materiality of testimony are not waived by failure to make them before or during the taking of the deposition unless the ground of the objection is one which might have been obviated or removed if presented at that time.
Página xvi - The Commissioner, with the approval of the Secretary, or of the Under Secretary of the Treasury, or of an Assistant Secretary of the Treasury, may compromise any civil or criminal case arising under the internal revenue laws prior to reference to the Department of Justice for prosecution or defense...
Página 26 - The Court may deny admission to, suspend, or disbar any person who in its judgment does not possess the requisite qualifications to represent others, or who is lacking in character, integrity, or proper professional conduct.
Página 18 - Every person, firm, association other than national bank associations, and every corporation, State bank, or State banking association, shall pay a tax of 10 per centum on the amount of their own notes used for circulation and paid out by them.
Página xv - ... (b) FINALITY. — If such agreement is approved by the Secretary or his delegate (within such time as may be stated in such agreement, or later agreed to) such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
Página 21 - The notice shall include: (1) a statement of the time, place, and nature of public rule making proceedings; (2) reference to the legal authority under which the rule is proposed; and (3) either the terms or substance of the proposed rule or a description of the subjects and issues involved.