Hearings, Reports and Prints of the House Committee on the District of ColumbiaU.S. Government Printing Office |
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Contents
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Common terms and phrases
additional Administration amended amount apply Assistant Association authorized believe benefits bill Board BROYHILL budget CABELL Chairman Chief Code Commissioner Committee comparable compensation Congress corporation cost Council County Department District of Columbia earned effective employees estimated exemption fact Federal figures Fire fiscal funds going Government House imposed income tax increase individual Internal Revenue Code July jurisdictions legislation major Maryland means ment Metropolitan million Office operating paid payment percent period person Police position present problems professional proposed question reason receive reciprocal record Representatives request residents respect retirement revenue salary sales tax share Source statement step taxable teachers Thank tion United Virginia Washington
Popular passages
Page 29 - Except as provided In 276 — (a) Genera] Rule. The amount of Income taxes Imposed by this title shall be assessed within three years after the return was filed, and no proceeding In court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Page 30 - In the case of a false or fraudulent return with intent to evade tax or 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.
Page 41 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Page 492 - ... intended to take effect in possession or enjoyment at or after his death, or of which he has at any time made a transfer, by trust or otherwise, under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 40 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 494 - ... the right either alone or in conjunction with any person, to designate the persons who shall possess or enjoy the property or the income therefrom, except in case of a bona fide sale for an adequate and full consideration in money or money's worth.
Page 26 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Page 30 - Where before the expiration of the time prescribed in subsection fai for the assessment of the tax, both the 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.
Page 34 - Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Page 31 - Secretary of his earnings (or wages) for such taxable year. Such report shall be made on or before the fifteenth day of the fourth month following the close of such year, and shall contain such information and be made in such manner as the Secretary may by regulations prescribe.
Bibliographic information
| Title | Hearings, Reports and Prints of the House Committee on the District of Columbia |
| Author | United States. Congress. House. Committee on the District of Columbia |
| Publisher | U.S. Government Printing Office |
| Original from | the University of California |
| Digitized | 13 Jun 2007 |
| Export Citation | BiBTeX EndNote RefMan |