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 17
... graph ( b ) of this section . Thus , the term " person " includes the United States , a State , the District of Colum- bia , a foreign government , a political subdivision of a State or of a foreign government , or an international orga ...
... graph ( b ) of this section . Thus , the term " person " includes the United States , a State , the District of Colum- bia , a foreign government , a political subdivision of a State or of a foreign government , or an international orga ...
Página 18
... graph ( c ) ( 1 ) shall be machine - readable if applicable revenue procedures pro- vide for a machine - readable paper form . ( iii ) No aggregation . Each type of in- formation return described in para- graphs ( b ) ( 1 ) and ( 2 ) of ...
... graph ( c ) ( 1 ) shall be machine - readable if applicable revenue procedures pro- vide for a machine - readable paper form . ( iii ) No aggregation . Each type of in- formation return described in para- graphs ( b ) ( 1 ) and ( 2 ) of ...
Página 25
... graph ( 3 ) of this paragraph . Subpara- graph ( 4 ) describes how the information is to be filed with the Internal Revenue Service . In the case of a plan to which only one employer contributes , the time for filing the information ...
... graph ( 3 ) of this paragraph . Subpara- graph ( 4 ) describes how the information is to be filed with the Internal Revenue Service . In the case of a plan to which only one employer contributes , the time for filing the information ...
Página 26
... graph a participant is not considered to separate from service covered by the plan solely because the participant in- curs a break in service under the plan . In addition , for purposes of this para- graph , in the case of a plan which ...
... graph a participant is not considered to separate from service covered by the plan solely because the participant in- curs a break in service under the plan . In addition , for purposes of this para- graph , in the case of a plan which ...
Página 41
... graph ( 1 ) of this paragraph are— ( i ) Other officers and employees of the Department of Justice ( including an office , board , division , or bureau of such department , such as the Federal Bureau of Investigation or the Drug ...
... graph ( 1 ) of this paragraph are— ( i ) Other officers and employees of the Department of Justice ( including an office , board , division , or bureau of such department , such as the Federal Bureau of Investigation or the Drug ...
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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.