Renegotiation Board Regulations Under the Renegotiation Act of 1951, Temas19-25
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accordance accounting Administration agency agreement allocable allowed amended amount amounts received applicable approved authority basis computation Cong considered consolidated contract or subcontract contractor or subcontractor corporation costs Court defense Department designated determined effect eliminated employee equipment excessive profits exemption expense extent Federal filed fiscal years ending Form Form of Contractor's furnish Government included interest Internal Revenue Code June 30 limited loss materials means ment method paid paragraph payment performance period person prescribed prime contracts provisions purchase pursuant rates reasonably receipts or accruals received or accrued records reference refund Regional Board regulations renegotiable business renegotiation Renegotiation Act Renegotiation Board request respect section 106 separate standard commercial Standard Form statement Statutory subchapter term termination thereof tion tractor tracts United
Página 71 - Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return...
Página 71 - Each agency, in accordance with published rules, shall make available for public inspection and copying — (A) final opinions, including concurring and dissenting opinions, as well as orders, made in the adjudication of cases; (B) those statements of policy and interpretations which have been adopted by the agency and are not published in the Federal Register...
Página lxvi - ... (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 71 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Página 56 - 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 71 - Executive order ; (2) related solely to the internal personnel rules and practices of an agency ; (3) specifically exempted from disclosure by statute...
Página cxxii - In this section referred to as the "loss year") shall be carried to the earliest of the taxable years to which (by reason of paragraph (1)) such loss may be carried. The portion of such loss which shall be carried to each of the other taxable years shall be the excess, If any, of the amount of such loss over the sum of the taxable Income for each of the prior taxable years to which such loss may be carried.
Página xi - In determining excessive profits favorable recognition must be given to the efficiency of the contractor or subcontractor, with particular regard to attainment of quantity and quality production, reduction of costs, and economy in the use of materials, facilities, and manpower...
Página 53 - 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...