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 35
... liability of the husband and wife is two dollars or more . ( b ) Income tax liability . For purposes of paragraph ( a ) of this section , the in- come tax liability of an individual for any taxable year is the amount of the tax imposed ...
... liability of the husband and wife is two dollars or more . ( b ) Income tax liability . For purposes of paragraph ( a ) of this section , the in- come tax liability of an individual for any taxable year is the amount of the tax imposed ...
Página 47
... liability ( or possible liability ) of any person , or the liability ( or possible liability ) at law or in equity of any transferee or fi- duciary of any person , for any tax , pen- alty , interest , fine , forfeiture , or other ...
... liability ( or possible liability ) of any person , or the liability ( or possible liability ) at law or in equity of any transferee or fi- duciary of any person , for any tax , pen- alty , interest , fine , forfeiture , or other ...
Página 105
... Liability for fail- ure to make deletions or to conform to time limitations ( i ) Creation of remedy . An exclusive ... Liability for making additional dis- closure of information . The Commis- sioner shall not be liable for making any ...
... Liability for fail- ure to make deletions or to conform to time limitations ( i ) Creation of remedy . An exclusive ... Liability for making additional dis- closure of information . The Commis- sioner shall not be liable for making any ...
Página 123
... liability of any investor for any year during the 5- year period described in A - 4 ( I ) of this section ; and ( b ) The assets of the tax shelter do not include or relate to any property described in A - 57E of this section . Q - 57B ...
... liability of any investor for any year during the 5- year period described in A - 4 ( I ) of this section ; and ( b ) The assets of the tax shelter do not include or relate to any property described in A - 57E of this section . Q - 57B ...
Página 124
... liability ( without regard to credits ) for the investor . ( b ) The cumulative projected deduc- tions for an investor as of the close of a year are the gross deductions of the investor with respect to the invest- ment , for all periods ...
... liability ( without regard to credits ) for the investor . ( b ) The cumulative projected deduc- tions for an investor as of the close of a year are the gross deductions of the investor with respect to the invest- ment , for all periods ...
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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.