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, 1966 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 8
... period during which the sale was made , the manufacturer , producer , or importer must include the tax on such sale in his return for that period . However , if the certificate is later obtained , a claim for refund of the tax paid on ...
... period during which the sale was made , the manufacturer , producer , or importer must include the tax on such sale in his return for that period . However , if the certificate is later obtained , a claim for refund of the tax paid on ...
Page 9
... period spec- ified in paragraph ( d ) of this section . ( d ) Suspension of liability . If , prior to the date of filing his excise tax return for the period immediately following the tax - return period in which the tax - free sale was ...
... period spec- ified in paragraph ( d ) of this section . ( d ) Suspension of liability . If , prior to the date of filing his excise tax return for the period immediately following the tax - return period in which the tax - free sale was ...
Page 11
... period . 41.4482 ( c ) -1 Definition of State , taxable period and use . 41.4483 Statutory provisions ; exemptions . 41.4483-1 State and local governmental ex- emption . 41.4483-2 Exemption for certain transit- type buses . 41.4483-3 ...
... period . 41.4482 ( c ) -1 Definition of State , taxable period and use . 41.4483 Statutory provisions ; exemptions . 41.4483-1 State and local governmental ex- emption . 41.4483-2 Exemption for certain transit- type buses . 41.4483-3 ...
Page 12
... period for each 1,000 pounds of taxable gross weight or fraction thereof . ( b ) By whom paid . The tax imposed by ... period the first use of the highway motor vehicle is after the first month in such period , the tax shall be reckoned ...
... period for each 1,000 pounds of taxable gross weight or fraction thereof . ( b ) By whom paid . The tax imposed by ... period the first use of the highway motor vehicle is after the first month in such period , the tax shall be reckoned ...
Page 13
... period upon the use , at any time during such period , on the public highways in the United States of any highway motor vehicle which has a tax- able gross weight in excess of 26,000 pounds . The tax is imposed upon the use of such a ...
... period upon the use , at any time during such period , on the public highways in the United States of any highway motor vehicle which has a tax- able gross weight in excess of 26,000 pounds . The tax is imposed upon the use of such a ...
Other editions - View all
Common terms and phrases
accessories adulterated butter affixed amended by T.D. amounts paid applicable automobile bond calendar quarter cents certificates of indebtedness charge corporation credit or refund Cross references dealer debt obligations delegate district director effect Jan employer identification excise tax exportation facturer filled cheese floor stocks foreign furnished gasoline graph imposed by section inner tubes Internal Revenue Code issued July June 30 liability manu manufac manufacturer marihuana ment narcotic November 16 oleomargarine order forms originally enacted overpayment packages paragraph payment penalty person place of business prescribed process or renovated producer provisions relating purchaser purposes pursuant rate of tax records refund or credit registered regulations respect retail Secretary silver bullion sold special tax spect stamps Stat Statutory provisions subchapter subject to tax subparagraph Subpart tax imposed tax paid tax-free sales taxable article taxpayer teletypewriter term thereof tion transfer transportation United wagers white phosphorus
Popular passages
Page 592 - Export-Import Bank of Washington Family Services, Bureau of Farm Credit Administration Farmers Home Administration Federal Aviation Agency Federal Procurement Regulations System Federal Coal Mine Safety Board of Review Federal Communications Commission 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...
Page 201 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture Is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member In such a syndicate, group, pool, joint venture, or organization.
Page 583 - I Federal Aviation Agency II Civil Aeronautics Board V National Aeronautics and Space Administration XV Office of the Under Secretary of Commerce for Transportation, Department of Commerce Title 15 — Commerce and Foreign Trade SUBTITLE A — Office of the Secretary of Commerce SUBTITLE B — Regulations Relating to Commerce and Foreign Trade I Bureau of the Census, Department of Commerce II National...
Page 453 - ... an educational organization 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 592 - Copyright Office, Library of Congress Customs Bureau Defense Department Air Force Department Army Department Navy Department Secretary of Defense, Office of Defense Materials Service Defense Supply Agency Delaware River Basin Commission District of Columbia Redevelopment Land Agency Economic Development Administration Economic Opportunity, Office of Education, Office of Emergency Planning, Office of Employees' Compensation, Bureau of Employees...
Page 584 - Title 19 — Customs Duties I Bureau of Customs, Department of the Treasury II United States Tariff Commission III Business and Defense Services Administration, Department of Commerce Appendix — Table of Amendments to the Tariff Schedules of the United States Title 20 — Employees' Benefits I Bureau of Employees...
Page 182 - ... whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not...
Page 97 - When construing and enforcing the provisions of this subchapter, the act, omission, or failure of any official, agent, or other person acting for or employed by any association, partnership, or corporation within the scope of his employment or office shall, in every case, also be deemed the act, omission, or failure of such association, partnership, or corporation, as well as that of the person. [Sec.
Page 186 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional $500 or fractional...
Page 562 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.