Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1998 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Página 8
... adjustment request by the tax matters partner on be- half of the partnership ( temporary ) . 301.6227 ( c ) -1T Administrative adjustment request filed on behalf of a partner ( tem- porary ) . 301.6229 ( b ) -1T Extension by agreement ...
... adjustment request by the tax matters partner on be- half of the partnership ( temporary ) . 301.6227 ( c ) -1T Administrative adjustment request filed on behalf of a partner ( tem- porary ) . 301.6229 ( b ) -1T Extension by agreement ...
Página 9
... adjustments ( temporary ) . 301.6231 ( f ) -1T Disallowance of losses and credits in certain cases ( temporary ) . 301.6233-1 T Extension to entities filing partnership returns , etc. ( temporary ) . 301.6241-1 T Tax treatment ...
... adjustments ( temporary ) . 301.6231 ( f ) -1T Disallowance of losses and credits in certain cases ( temporary ) . 301.6233-1 T Extension to entities filing partnership returns , etc. ( temporary ) . 301.6241-1 T Tax treatment ...
Página 10
... adjustments . 301.6413-1 Special rules applicable to certain employment taxes . 301.6414-1 Income tax withheld . 301.6425-1 Adjustment of overpayment of es- timated income tax by corporation . Limitations LIMITATIONS ON ASSESSMENT AND ...
... adjustments . 301.6413-1 Special rules applicable to certain employment taxes . 301.6414-1 Income tax withheld . 301.6425-1 Adjustment of overpayment of es- timated income tax by corporation . Limitations LIMITATIONS ON ASSESSMENT AND ...
Página 135
... adjustments . ( 1 ) If the district director or the director of the regional service center deter- mines that any ... adjustment is in excess of the overassessment properly attributable to the carryback upon which such application was ...
... adjustments . ( 1 ) If the district director or the director of the regional service center deter- mines that any ... adjustment is in excess of the overassessment properly attributable to the carryback upon which such application was ...
Página 136
... adjustment which should not have been so applied , credited , or refunded is not an exclu- sive method . Two other methods are available to recover such amount : ( a ) By way of a deficiency notice under section 6212 ; or ( b ) by a ...
... adjustment which should not have been so applied , credited , or refunded is not an exclu- sive method . Two other methods are available to recover such amount : ( a ) By way of a deficiency notice under section 6212 ; or ( b ) by a ...
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Términos y frases comunes
administrative agreement amended by T.D. amount applicable assessment assets calendar carryback certificate chapter church tax collection Commissioner corporation credit or refund December 31 deficiency described in paragraph disclosure district director document Effective date election employee employer identification entity Example exempt extension Federal tax fiduciary filer Form furnish gift tax graph identification number identifying income tax individual Internal Revenue Code Internal Revenue Service investment investor levy loan mailed ment notice of lien notified organizer 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 resident respect return information scribed security interest service center spect statement subparagraph Tax Court tax imposed tax liability tax lien tax matters partner tax return tax shelter taxable taxpayer ternal Revenue tion trust U.S. dollars underpayment United written determination
Pasajes populares
Página 195 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, 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 501 - No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
Página 189 - ... (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 408 - The Postmaster General may require each such postmaster to give additional or increased bond as postmaster for the value of the stamps so furnished, and each such postmaster shall deposit the receipts from the sale of such...
Página 433 - Whoever fails to comply with any duty imposed upon him by section 304, or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent...
Página 328 - 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 419 - Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Página 22 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Página 361 - If any part of any deficiency is due to negligence, or intentional disregard of rules and regulations but without intent to defraud, 5 per centum of the total amount of the deficiency (in addition to such deficiency) shall be assessed, collected, and paid in the same manner as if it were a deficiency, except that the provisions of section 272 (i).
Página 418 - ASSETS. (a) Method of collection. The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same...