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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Página 7
... contracts or subcontracts " means the excess of the amounts received or accrued under subject contracts or sub- contracts over the costs paid or incurred with respect thereto . ( f ) The term " subject contracts and subcontracts " means ...
... contracts or subcontracts " means the excess of the amounts received or accrued under subject contracts or sub- contracts over the costs paid or incurred with respect thereto . ( f ) The term " subject contracts and subcontracts " means ...
Página 12
... contract or contracts or subcon- tract or subcontracts required to contain the Renegotiation Article prescribed in sub- section ( a ) , the Secretary is authorized and directed to renegotiate such contracts and subcontracts for the ...
... contract or contracts or subcon- tract or subcontracts required to contain the Renegotiation Article prescribed in sub- section ( a ) , the Secretary is authorized and directed to renegotiate such contracts and subcontracts for the ...
Página 19
... contract or subcon- tract . 1423.322-3 Overall consideration of segrega- 1423.323 tion . Segregation and exclusion of exempt contracts . Subpart C - Contracts and Subcontracts Within the Scope of the 1948 Act 1423.330 Scope of subpart ...
... contract or subcon- tract . 1423.322-3 Overall consideration of segrega- 1423.323 tion . Segregation and exclusion of exempt contracts . Subpart C - Contracts and Subcontracts Within the Scope of the 1948 Act 1423.330 Scope of subpart ...
Página 20
... contract or sub- 1423.353 contract . Request for exemption . 1423.353-1 By general classes or types . 1423.353-2 1423.354 Individual contracts and sub- contracts . Appendix A : General classes or types of contracts and subcon- tracts ...
... contract or sub- 1423.353 contract . Request for exemption . 1423.353-1 By general classes or types . 1423.353-2 1423.354 Individual contracts and sub- contracts . Appendix A : General classes or types of contracts and subcon- tracts ...
Página 21
... contracts and subcontracts by the contractor or sub- contractor during his fiscal year or upon such other basis as may be mutually agreed upon ; * § 1423.301-2 Application of statutory provisions . ( a ) Renegotiation will be conducted ...
... contracts and subcontracts by the contractor or sub- contractor during his fiscal year or upon such other basis as may be mutually agreed upon ; * § 1423.301-2 Application of statutory provisions . ( a ) Renegotiation will be conducted ...
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Términos y frases comunes
Administration aggregate agreement allocable to renegotiable Amdt amended amount of excessive amounts received applicable basis chapter Class computation contract or subcontract contractor or subcontractor Contractor's Report contracts and subcontracts corporation December 31 deduction Defense Department durable productive equipment eliminated employee excess profits taxes exemption extent February 25 Federal income tax filing fiscal year ending Form of Contractor's furnish gotiation Government included Internal Revenue Code Internal Revenue Service interprets act section inventory June 30 materials ment negotiation nonrenegotiable paragraph payment performance prepayment prescribed prime contracts pursuant receipts or accruals received or accrued refund Regional Board regulations rene renego renegotiable business Renegotiation Act Renegotiation Board renegotiation loss Renegotiation Ruling request respect Secretary section 106 standard commercial article standard commercial service Standard Form statement Statutory provision subchapter subcon subject to renegotiation Subpart tax credit tax returns taxable term termination thereof tiation tion tractor
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Página 109 - Except as provided in paragraphs (b) and (e) of this section, an employee shall not solicit or accept, directly or indirectly, any gift, gratuity, favor, entertainment, loan, or any other thing of monetary value, from a person who: (1) Has, or is seeking to obtain, contractual or other business or financial relations with the...
Página 173 - ... (2) General rule. — If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof...
Página 91 - ... manufacturer, or which is an article of the same kind and having the same use or uses as an article manufactured and sold, as a competitive product, by more than one manufacturer, and (C) for which a maximum price has been established and is in effect under the Emergency Price Control Act of 1942, as amended, or under the Act of October 2, 1942, entitled "An Act to amend the Emergency Price Control Act of 1942, to aid in preventing inflation, and for other purposes," or which is sold at a price...
Página 100 - deficiency" means the amount by which the tax imposed by subtitles A or B exceeds the excess of — ( 1 ) The sum of (A) The amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) The amounts previously assessed (or collected without assessment ) as a deficiency , over — (2) The amount of rebates, as defined in subsection (b) (2), made.
Página 112 - Board, anything of value as a gift, gratuity, loan, entertainment, or favor for himself or another person, particularly one with whom he has family, business, or financial ties. (b...
Página 120 - Department" means the Department of Defense, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Maritime Administration, the Federal Maritime Board, the General Services Administration, the National Aeronautics and Space Administration, the Federal Aviation Agency, and the Atomic Energy Commission.
Página 116 - President may authorize, subject to such regulations as he may prescribe, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Department of Commerce...
Página 111 - Use of Government property. An employee shall not directly or indirectly use, or allow the use of, Government property of any kind, including property leased to the Government, for other than officially approved activities. An employee has a positive duty to protect and conserve Government property, including equipment, supplies, and other property entrusted or issued to him.
Página 95 - ... contractor or subcontractor, may, within ninety days (not counting Sunday or a legal holiday in the District of Columbia as the last day) after the date of such determination, file a petition with The Tax Court of the United States for redetenninatlon thereof.
Página 113 - Miscellaneous statutory provisions. Each employee shall acquaint himself with each statute that relates to his ethical and other conduct as an employee of the Commission and of the Government.