Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1985 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
From inside the book
Results 1-5 of 100
Page 27
... Returns . 44.6071-1 Time for filing return . 44.6091-1 Place for filing returns . 44.6151-1 Time and place for paying taxes . 44.6419-1 Credit or refund generally . 44.6419-2 Credit or refund on wagers laid off by taxpayer . 44.7262-1 ...
... Returns . 44.6071-1 Time for filing return . 44.6091-1 Place for filing returns . 44.6151-1 Time and place for paying taxes . 44.6419-1 Credit or refund generally . 44.6419-2 Credit or refund on wagers laid off by taxpayer . 44.7262-1 ...
Page 29
... credit and refund provi- sions applicable with respect to laid- off wagers . ยง 44.4401-3 When tax attaches . The tax attaches when ( a ) a person engaged in the business of accepting wagers with respect to a sports event or a contest ...
... credit and refund provi- sions applicable with respect to laid- off wagers . ยง 44.4401-3 When tax attaches . The tax attaches when ( a ) a person engaged in the business of accepting wagers with respect to a sports event or a contest ...
Page 36
... credit or refund shall keep a complete and detailed record of each overpayment and of each laid - off wager for which credit is taken or refund is claimed , including a copy of the certificate required under para- graph ( d ) of ...
... credit or refund shall keep a complete and detailed record of each overpayment and of each laid - off wager for which credit is taken or refund is claimed , including a copy of the certificate required under para- graph ( d ) of ...
Page 37
... Credit or refund generally . ( a ) Overpayment of wagering tax ; in general . If a person overpays the tax imposed under section 4401 , he may either file a claim for refund on Form 843 or take credit for such overpay- ment against the ...
... Credit or refund generally . ( a ) Overpayment of wagering tax ; in general . If a person overpays the tax imposed under section 4401 , he may either file a claim for refund on Form 843 or take credit for such overpay- ment against the ...
Page 38
... credit or refund . In the latter case , the written consent of the person who placed the wager shall accompany the statement filed with the credit or refund claim . The statement support- ing the credit or refund claim shall also show ...
... credit or refund . In the latter case , the written consent of the person who placed the wager shall accompany the statement filed with the credit or refund claim . The statement support- ing the credit or refund claim shall also show ...
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Common terms and phrases
act of self-dealing adulterated butter amended by T.D. amount paid apply assets calendar quarter cent certificate claim computed corporation credit or refund crude oil dealer December 31 deposit described in section determined disqualified person district director employer identification Example excess business holdings excise tax filed filled cheese Form furnished gasoline grant graph highway motor vehicle highway vehicle imposed by section income inner tube interest Internal Revenue Code Internal Revenue Service investment June 30 liability manufacturer ment month operator organization overpayment paragraph payment percent poses private foundation producer purchaser pursuant put option quired refund or credit registered respect retail sale price sions sold special tax spect stamps statement subdivision subject to tax subparagraph Subpart tax free tax imposed tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation trust United voting stock wagers windfall profit tax