Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1990
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.

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Pagina 433 - Parts 171-179 of this chapter an explosive is defined as any chemical compound, mixture, or device, the primary or common purpose of which Is to function by explosion, Ie, with substantially instantaneous release of gas and heat, unless such compound, mixture, or device is otherwise specifically classified in Parts 171-179 of this chapter.
Pagina 315 - Montana 28 Nebraska 29 Nevada 30 New Hampshire 31 New Jersey 32 New Mexico 33 New York 34 North Carolina 35 North Dakota 36 Ohio 37 Oklahoma 38 Oregon 39 Pennsylvania 40 Rhode Island 41 South Carolina 42 South Dakota 43 Tennessee 44 Texas 45 Utah 46 Vermont 47 Virginia 48 Washington 49 West Virginia 50 Wisconsin 51 Wyoming...
Pagina 475 - No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
Pagina 474 - To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Pagina 492 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Pagina 481 - ... (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 295 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Pagina 487 - Interest shall be imposed under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount, or addition to the tax is not paid within 10 days from the date of notice and demand therefor, and in such case interest shall be imposed only for the period from the date of the notice and demand to the date of payment.
Pagina 485 - ... more than 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof.
Pagina 184 - Act of 1917, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines hereafter rectified, purified, or refined in such manner, and on all mixtures hereafter produced in such manner, that the person so rectifying, purifying, refining...

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