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. |
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Page 27
... stamps , and other matters . The Secretary or his delegate shall prepare and distribute all the instructions , regula- tions , directions , forms , blanks , stamps , and other matters pertaining to the assessment and collection of ...
... stamps , and other matters . The Secretary or his delegate shall prepare and distribute all the instructions , regula- tions , directions , forms , blanks , stamps , and other matters pertaining to the assessment and collection of ...
Page 49
... Stamp . All special taxes imposed by law shall be paid by stamps denoting the tax . ( 2 ) Assessment . For authority of the Sec- retary or his delegate to make assessments where the special taxes have not been duly paid by stamp at the ...
... Stamp . All special taxes imposed by law shall be paid by stamps denoting the tax . ( 2 ) Assessment . For authority of the Sec- retary or his delegate to make assessments where the special taxes have not been duly paid by stamp at the ...
Page 50
... stamp issued to such taxpayer shall be submitted with the return for proper notation by the district director . ( b ) Changes from other causes . A receiver or trustee in bankruptcy may continue the business under the stamp issued to ...
... stamp issued to such taxpayer shall be submitted with the return for proper notation by the district director . ( b ) Changes from other causes . A receiver or trustee in bankruptcy may continue the business under the stamp issued to ...
Page 51
... stamp was purchased by filing a new return , Form 11 - C , desig- nated " Supplemental Return " , setting forth the new address and the date of change . He shall so register the change of address before- ( i ) He engages in any wagering ...
... stamp was purchased by filing a new return , Form 11 - C , desig- nated " Supplemental Return " , setting forth the new address and the date of change . He shall so register the change of address before- ( i ) He engages in any wagering ...
Page 55
... stamps ; oc- cupational wagering tax . SEC . 6806. Posting occupational tax stamps— * * * ( c ) Occupational wagering tax . Every person liable for special tax under section 4411 shall place and keep conspicuously in his principal place ...
... stamps ; oc- cupational wagering tax . SEC . 6806. Posting occupational tax stamps— * * * ( c ) Occupational wagering tax . Every person liable for special tax under section 4411 shall place and keep conspicuously in his principal place ...
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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.