The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1966 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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Common terms and phrases
15th day Administration amended by T.D. amount application April 15 basis calendar carryback computed contract or subcontract contracts and subcontracts cost of performing date prescribed December 15 December 31 declaration of estimated deduction delegate deposit determined district director dividends employer identification estimated tax excess profit exempt extension Federal file a return foreign corporation furnished graph gross income identifying number income tax return increase in tax individual installment date Internal Revenue Code Internal Revenue Service January joint return June 15 laration ment month nonresident alien paid partnership payment percent prior purposes quartzite quired refund regulations respect return on Form return required Returns of information Secretary sections 452 separate return September 15 shareholder short taxable spect spouse Stat statement Statutory provisions subparagraph subsection subtitle tax imposed tax liability taxable income taxable year ending taxable years beginning taxpayer thereof tion trust underpayment United States person vessel
Popular passages
Page 143 - ... tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired ; and such taxes shall thereupon become immediately due and payable. In any...
Page 143 - ... immediate payment of the tax for the taxable period so declared terminated and of the tax for the preceding taxable year or so much of such tax as is unpaid, whether or not the time otherwise allowed by law for filing return and paying the tax has expired; and such taxes shall thereupon become immediately due and payable.
Page 134 - In order to reflect the net income correctly, inventories at the beginning and end of each taxable year are necessary in every case in which the production, purchase, or sale of merchandise is an incomeproducing factor.
Page 162 - Jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived, shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived, shall be paid upon notice and demand from the collector.
Page 61 - If the employer is the United States, or a State, Territory, or political subdivision thereof, or the District of Columbia, or any agency or instrumentality of any one or more of the foregoing, the return of the amount deducted and withheld upon any wages may be made by any officer or employee of the United States...
Page 261 - Comptroller of the Currency, Bureau of Customs Bureau Federal Procurement Regulations System Fiscal Service Foreign Assets Control, Office of Internal Revenue Service Monetary Offices Narcotics Bureau Secret Service Secretary of the Treasury, Office of United States Arms Control and Disarmament Agency United States Information Agency Federal Procurement Regulations System United States Tariff Commission United States Soldiers...
Page 19 - ... received for services performed as an employee of the United States or any agency thereof) is excluded from gross income.
Page 258 - Federal Contract Compliance, Office of Federal Credit Unions, Bureau of Federal Crop Insurance Corporation Federal Deposit Insurance Corporation Federal Home Loan Bank Board Federal Housing Administration Federal Maritime Commission Federal Mediation and Conciliation Service Federal National Mortgage Association Federal Power Commission...
Page 58 - Secretary, setting forth the amount of such gains, profits, and income, and the name and address of the recipient of such payment.
Page 58 - When necessary to make effective the provisions of this section the name and address of the recipient of income shall be furnished upon demand of the person paying the income.