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 7
... proceeding , or prepara- tion for proceeding or investigation , in- volving enforcement of Federal criminal statute not involving tax administration . 301.6103 ( 1 ) ( 1 ) -1 Disclosures of return infor- mation to officers and employees ...
... proceeding , or prepara- tion for proceeding or investigation , in- volving enforcement of Federal criminal statute not involving tax administration . 301.6103 ( 1 ) ( 1 ) -1 Disclosures of return infor- mation to officers and employees ...
Página 12
... proceedings under the Bankruptcy Act and receivership pro- ceedings ; claim filed despite pendency of Tax Court proceedings . 301.6872-1 Suspension of running of period of limitations on assessment . 301.6873-1 Unpaid claims in ...
... proceedings under the Bankruptcy Act and receivership pro- ceedings ; claim filed despite pendency of Tax Court proceedings . 301.6872-1 Suspension of running of period of limitations on assessment . 301.6873-1 Unpaid claims in ...
Página 13
... Proceedings CIVIL ACTIONS BY THE UNITED STATES 301.7401-1 Authorization . 301.7403-1 Action to enforce lien or to sub ... proceeding date . 301.7430-4 Reasonable administrative costs . 301.7430-5 Prevailing party . 301.7430-6 Effective ...
... Proceedings CIVIL ACTIONS BY THE UNITED STATES 301.7401-1 Authorization . 301.7403-1 Action to enforce lien or to sub ... proceeding date . 301.7430-4 Reasonable administrative costs . 301.7430-5 Prevailing party . 301.7430-6 Effective ...
Página 23
... Proceedings other than bankruptcy . A receiver in a receivership proceeding or a similar fiduciary in any proceed- ing ( including a fiduciary in aid of fore- closure ) , designated by order of any court of the United States or of any ...
... Proceedings other than bankruptcy . A receiver in a receivership proceeding or a similar fiduciary in any proceed- ing ( including a fiduciary in aid of fore- closure ) , designated by order of any court of the United States or of any ...
Página 24
... proceeding is instituted to a date 30 days after re- ceipt of notice from a fiduciary in any proceeding under the Bankruptcy Act or from a receiver in any other court proceeding , see section 6872 and § 301.6872-1 . ( e ) Applicability ...
... proceeding is instituted to a date 30 days after re- ceipt of notice from a fiduciary in any proceeding under the Bankruptcy Act or from a receiver in any other court proceeding , see section 6872 and § 301.6872-1 . ( e ) Applicability ...
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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...