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 29
... Individual statement to participant . The plan administrator of an employee retirement benefit plan defined in paragraph ( a ) ( 3 ) of this section must provide each participant with respect to whom information is required to be filed ...
... Individual statement to participant . The plan administrator of an employee retirement benefit plan defined in paragraph ( a ) ( 3 ) of this section must provide each participant with respect to whom information is required to be filed ...
Página 30
... individual retirement ac- counts ( an individual participant or surviving beneficiary in such account must file under paragraph ( d ) ( 2 ) of this section ) and bonds described in sec- tions 408 ( c ) and 409 . ( 3 ) Required ...
... individual retirement ac- counts ( an individual participant or surviving beneficiary in such account must file under paragraph ( d ) ( 2 ) of this section ) and bonds described in sec- tions 408 ( c ) and 409 . ( 3 ) Required ...
Página 31
... individual retirement account described in sec- tion 408 ( a ) and an individual retire- ment annuity described in section 408 ( b ) , including such accounts and an- nuities for which a deduction is allow- able under section 220 ...
... individual retirement account described in sec- tion 408 ( a ) and an individual retire- ment annuity described in section 408 ( b ) , including such accounts and an- nuities for which a deduction is allow- able under section 220 ...
Página 35
... individuals for taxable years beginning after December 31 , 1972 . ( a ) In general . Every individual ( other than a nonresident alien ) whose income tax liability , as defined in paragraph ( b ) of this section , is one dollar or more ...
... individuals for taxable years beginning after December 31 , 1972 . ( a ) In general . Every individual ( other than a nonresident alien ) whose income tax liability , as defined in paragraph ( b ) of this section , is one dollar or more ...
Página 42
... individual taxpayer to officers and employees of the Bureau of the Census for purposes of , but only to the extent necessary in , conducting and preparing , as authorized by chapter 5 of title 13 , United States Code , intercensal ...
... individual taxpayer to officers and employees of the Bureau of the Census for purposes of , but only to the extent necessary in , conducting and preparing , as authorized by chapter 5 of title 13 , United States Code , intercensal ...
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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.