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 9
... Notice and opportunity for hear- ing upon filing of notice of Federal tax lien ( temporary ) . 301.6321-1 Lien for taxes . 301.6323 ( a ) -1 Purchasers , holders of security interests , mechanic's lienors , and judg- ment lien creditors ...
... Notice and opportunity for hear- ing upon filing of notice of Federal tax lien ( temporary ) . 301.6321-1 Lien for taxes . 301.6323 ( a ) -1 Purchasers , holders of security interests , mechanic's lienors , and judg- ment lien creditors ...
Página 23
... notice thereof in writ- ing to such district director . ( 3 ) Assignment for benefit of creditors . An assignee for the benefit of a cred- itor or creditors shall , on , or within 10 days of , the date of an assignment , give notice ...
... notice thereof in writ- ing to such district director . ( 3 ) Assignment for benefit of creditors . An assignee for the benefit of a cred- itor or creditors shall , on , or within 10 days of , the date of an assignment , give notice ...
Página 97
... notice . If a proceeding is commenced pursuant to section 6110 ( d ) ( 3 ) and paragraph ( c ) ( 1 ) of this section with respect to any written de- termination , the Secretary shall send notice of the commencement of such proceeding to ...
... notice . If a proceeding is commenced pursuant to section 6110 ( d ) ( 3 ) and paragraph ( c ) ( 1 ) of this section with respect to any written de- termination , the Secretary shall send notice of the commencement of such proceeding to ...
Página 98
... notice pursu- ant to section 6110 ( f ) ( 1 ) of intention to disclose , but has not received the final administrative conclusion of the Inter- nal Revenue Service within 50 days after the date on which the Commis- sioner mails the notice ...
... notice pursu- ant to section 6110 ( f ) ( 1 ) of intention to disclose , but has not received the final administrative conclusion of the Inter- nal Revenue Service within 50 days after the date on which the Commis- sioner mails the notice ...
Página 100
... Notice that such persons have been contacted shall be sent to the person requesting the additional disclosure . The notice that additional disclosure has been re- quested shall state that the Internal Revenue Service has determined that ...
... Notice that such persons have been contacted shall be sent to the person requesting the additional disclosure . The notice that additional disclosure has been re- quested shall state that the Internal Revenue Service has determined that ...
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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.