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 5
... Income Tax Returns 301.6012-1 Persons required to make returns of income . 301.6013-1 Joint returns of income tax by husband and wife . 301.6014-1 Income tax return - tax not com- puted by taxpayer . 301.6015-1 Declaration of estimated ...
... Income Tax Returns 301.6012-1 Persons required to make returns of income . 301.6013-1 Joint returns of income tax by husband and wife . 301.6014-1 Income tax return - tax not com- puted by taxpayer . 301.6015-1 Declaration of estimated ...
Página 9
... Tax treatment determined at corporate level . 301.6245-1T Subchapter S items . 301.6301-1 Collection GENERAL ... income tax . 301.6316-1 Payment of income tax in foreign currency . 301.6316-2 Definitions . 301.6316-3 Allocation of tax ...
... Tax treatment determined at corporate level . 301.6245-1T Subchapter S items . 301.6301-1 Collection GENERAL ... income tax . 301.6316-1 Payment of income tax in foreign currency . 301.6316-2 Definitions . 301.6316-3 Allocation of tax ...
Página 10
... tax based on taxable income . 301.6362-3 Qualified resident tax which is a percentage of Federal tax . 301.6362-4 Rules for adjustments relating to qualified resident taxes . 301.6362-5 Qualified nonresident tax . 301.6362-6 ...
... tax based on taxable income . 301.6362-3 Qualified resident tax which is a percentage of Federal tax . 301.6362-4 Rules for adjustments relating to qualified resident taxes . 301.6362-5 Qualified nonresident tax . 301.6362-6 ...
Página 11
... income tax on account of bad debts , worthless securi- ties , etc. 301.6511 ( d ) -2 Overpayment of income tax on account of net operating loss or capital loss carrybacks . 301.6511 ( d ) -3 Special rules applicable to credit against income ...
... income tax on account of bad debts , worthless securi- ties , etc. 301.6511 ( d ) -2 Overpayment of income tax on account of net operating loss or capital loss carrybacks . 301.6511 ( d ) -3 Special rules applicable to credit against income ...
Página 14
... tax after termi- nation of immunity . 301.7507-11 Exception of employment taxes . 301.7510-1 Exemption from tax of ... income taxes . Definitions 301.7701-1 Classification of organizations for federal tax purposes . 301.7701-2 Business ...
... tax after termi- nation of immunity . 301.7507-11 Exception of employment taxes . 301.7510-1 Exemption from tax of ... income taxes . Definitions 301.7701-1 Classification of organizations for federal tax purposes . 301.7701-2 Business ...
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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.