The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 2000 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 10
... United States or removal of property from the United States ; tax- payer outside of United States . 301.6503 ( d ) -1 Suspension of running of period of limitation ; extension of time for pay- ment of estate tax . 301.6503 ( e ) -1 ...
... United States or removal of property from the United States ; tax- payer outside of United States . 301.6503 ( d ) -1 Suspension of running of period of limitation ; extension of time for pay- ment of estate tax . 301.6503 ( e ) -1 ...
Página 13
... UNITED STATES 301.7401-1 Authorization . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404-1 Authority to bring civil action for estate taxes . 301.7406-1 Disposition of judgments and moneys ...
... UNITED STATES 301.7401-1 Authorization . 301.7403-1 Action to enforce lien or to sub- ject property to payment of tax . 301.7404-1 Authority to bring civil action for estate taxes . 301.7406-1 Disposition of judgments and moneys ...
Página 87
... United States agencies and instrumentalities . The Sec- retary of Agriculture may share the in- formation contained in the list de- scribed in paragraph ( b ) of this section with any other agency or instrumen- tality of the United ...
... United States agencies and instrumentalities . The Sec- retary of Agriculture may share the in- formation contained in the list de- scribed in paragraph ( b ) of this section with any other agency or instrumen- tality of the United ...
Página 142
... United States and Country A that modifies a provision of the Code . This position does not result in a change of X's U.S. tax liability for the cur- rent tax year but does give rise to , or in- creases , a net operating loss which may ...
... United States and Country A that modifies a provision of the Code . This position does not result in a change of X's U.S. tax liability for the cur- rent tax year but does give rise to , or in- creases , a net operating loss which may ...
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Términos y frases comunes
administrative agreement amount applicable assessment assets carryback CDP hearing CDP Notice certificate chapter church tax claim cluding collection Commissioner corporation credit or refund December 31 deficiency described in paragraph deter disclosure district director document Effective date election employee employer identification entity Example exempt failure federal tax fiduciary filed filer Form gift tax graph identification number income tax information return Internal Rev Internal Revenue Code Internal Revenue Service investment levy loan ment notice of lien notified organization overpayment paid partnership items payer payment penalty percent period of limitation person prescribed prior proceeding purposes quired real property reasonable cause registered regulations relating request respect return information security interest service center sion spect statement subparagraph Tax Court tax imposed tax liability tax lien tax matters partner tax return tax shelter taxable taxpayer tion trust U.S. dollars underpayment United written determination
Pasajes populares
Página 225 - ... (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.
Página 242 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) 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.
Página 287 - Any person in possession of (or obligated with respect to) property or rights to property subject to levy...
Página 360 - 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.
Página 21 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Página 472 - ... (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...
Página 252 - Is protected under local law against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation.
Página 383 - Is applicable, to the extent of the amount of the overpayment attributable to such carryback. (B) APPLICABLE RULES. — If the allowance of a credit or refund of an overpayment of tax attributable to an investment credit carryback Is otherwise prevented by the operation of any law or rule of law other than section 7122, relating to compromises, such credit or refund may be allowed or made, If claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Página 460 - ... have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Página 540 - ... and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.