The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1986 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
act of self-dealing adulterated butter amended by T.D. amount paid apply calendar quarter cent certificate claim for credit computed corporation credit or payment 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 farm filed filled cheese Form furnished gasoline grant graph highway motor vehicle highway vehicle imposed by section income inner tubes interest Internal Revenue Code Internal Revenue Service investment June 30 liability manufac manufacturer ment month operator organization overpayment partnership percent poses private foundation producer purchaser pursuant quired registered respect retail sale price sold special tax spect stamps subdivision subject to tax subparagraph Subpart tax free tax imposed tax under section tax-free sales taxable period taxpayer term tion transaction transfer transportation truck United voting level voting stock wagers windfall profit tax
Popular passages
Page 167 - non-profit educational organization" means an organization exempt from income tax under section 501 (a) of the Internal Revenue Code of 1954 whose primary function is the presentation of formal instruction and which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.
Page 55 - Notice. — The manufacturer of the filled cheese herein contained has complied with all the requirements of the law. Every person is cautioned not to use either this package again or the stamp thereon again, nor to remove the contents of this package without destroying said stamp, under the penalty provided by law in such cases.
Page 94 - States, when such policy or other instrument is not signed or countersigned by an officer or agent of the insurer in a State, Territory, or district of the United States within which such insurer is authorized to do business...
Page 75 - Act, including the making, execution, settlement, and fulfillment thereof; he may require all persons who act in the capacity of a clearing house, clearing association, or similar institution for the purpose of clearing, settling, or adjusting transactions mentioned in section three of this Act to keep such records and to make such returns as will fully and correctly disclose all facts...
Page 87 - ... by him, on the first day of January of each year, or at the time of commencing and at the time of concluding business, if before or after the first day of January, such inventory to be made under oath and rendered in such form as may be prescribed by the Commissioner.
Page 479 - If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift...
Page 391 - That the jurisdiction of said commission, insofar as the same affects mining carried on by the hydraulic process, shall extend to all such mining in the territory drained by the Sacramento and San Joaquin river systems in the State of California. * * * SEC. 8. That for the purposes of this act "hydraulic mining...
Page 190 - Held by a dealer. A cement mixer shall be considered as "held by a dealer" if title thereto has passed to the dealer (whether or not delivery to him has been made), and if for purposes of consumption title to...
Page 95 - States as follows: (1) on all manufactured sugar testing by the polariscope 92 sugar degrees, 0.465 cent per pound, and, for each additional sugar degree shown by the polariscopic test, 0.00875 cent per pound additional, and fractions of a degree in proportion; (2) on all manufactured sugar testing by the polariscope less than 92 sugar degrees, 0.5144 cent per pound of the total sugars therein...
Page 348 - As used in this part the term "dues" includes any assessment, Irrespective of the purpose for which made, and any charges for social privileges or facilities, or for golf, tennis, polo, swimming, or other athletic or sporting privileges or facilities, for any period of more than six days; and (b) Initiation fees. As used in this part the term "Initiation fees...