The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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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adulterated butter affixed amended by T.D. amounts paid applicable bond calendar quarter cents certificates of indebtedness chapter claim corporation credit or refund Cross references dealer debt obligations delegate district director effect Jan employer identification excise tax exportation facturer farm filled cheese foreign furnished gasoline gift tax graph imposed by section inner tubes Internal Revenue Code Internal Revenue Service issued June 30 liability manu manufacturer marihuana ment narcotic drugs November 16 officer oleomargarine order forms originally enacted overpayment packages paragraph payment penalty person place of business prescribed producer purchaser purposes pursuant quired records refund or credit registered regulations respect retail Secretary silver bullion sold special tax spect stamps Stat statement Statutory provisions subchapter subdivision subject to tax subparagraph Subpart tax imposed tax paid tax under section tax-free sales taxpayer term thereof tion tires transfer transportation United wagers white phosphorus
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Seite 147 - 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.
Seite 123 - 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.
Seite 580 - 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...
Seite 471 - 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...
Seite 143 - SEC. 6402. Authority to make credits or refunds — (a) General rule. In the case of any overpayment, the Secretary or his delegate, within the applicable period of limitations, may credit the amount of such overpayment, including any interest allowed thereon, against any liability in respect of an internal revenue tax on the part of the person who made the overpayment and shall refund any balance to such person.
Seite 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.
Seite 33 - ... 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.
Seite 32 - 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...
Seite 343 - ... 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...
Seite 69 - 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.