The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2006 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. |
Alte ediții - Afișează-le pe toate
The Code of Federal Regulations of the United States of America ..., Volumul 1 Vizualizare completă - 1939 |
The Code of Federal Regulations of the United States of America ..., Volumul 3 Vizualizare completă - 1939 |
Termeni și expresii frecvente
adjustment administrative agreement amended by T.D. amount Appeals applicable April 15 assessment assets carryback CDP hearing CDP Notice certificate chapter claim cluding collection Commissioner corporation credit or refund December 31 deduction described in paragraph deter disclosed disclosure district director document Effective date employee employer identification Example exempt fiduciary filer Form gift tax graph income tax information return Internal Rev Internal Revenue Code Internal Revenue Service investment issued under 26 levy ment nal Revenue NFTL notice of lien notified organization overpayment paid partnership items partnership taxable payer payment penalty period of limitation person prescribed prior proceeding purposes pursuant to section qualified offer quired real property registered regulations relating request respect return information rules security interest spect statement subparagraph Tax Court tax imposed tax liability tax lien tax matters partner tax return tax shelter tice tion transaction underpayment United written determination
Pasaje populare
Pagina 549 - ... it has been established to the satisfaction of the Secretary or his delegate that such exchange is not in pursuance of a plan having as one of its principal purposes the avoidance of Federal income taxes.
Pagina 597 - Witnesses who attend at points so far removed from their respective residences as to prohibit return thereto from day to day shall be entitled to an additional allowance of $12 per day for expenses of subsistence, including the time necessarily occupied in going to and returning from the place of attendance.
Pagina 239 - ... shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Pagina 220 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Pagina 478 - The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same provisions and limitations...
Pagina 294 - Any person in possession of (or obligated with respect to) property or rights to property subject to levy...
Pagina 382 - No return. In the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time after the date prescribed for filing the return.
Pagina 485 - ... (b) FINALITY. — If such agreement is approved by the Secretary, the Under Secretary, or an Assistant Secretary, 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...
Pagina 479 - The period of limitation for assessment of any such liability of a transferee or fiduciary shall be as follows : (1) In the case of the liability of an initial transferee of the property of the taxpayer — within one year after the expiration of the period of limitation for assessment against the taxpayer...
Pagina 579 - ... or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act, or any other person the Secretary or his delegate...