The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1995 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
accessories aerial applicator aircraft amounts paid apply automobile aviation fuel bond calendar quarter chapter 32 charge chassis claim for credit computed credit or payment credit or refund dealer December 31 deposit determined diesel fuel district director Effective date employer identification equipment ethanol fuel example excise tax export farm for farming farming purposes filed floor stocks tax Form fuel tax gasohol gasoline graph highway motor vehicle highway vehicle imposed by section Imposition of tax includes inner tubes Internal Revenue Code Internal Revenue Service June 30 liable for tax manufac ment operator overpayment person pounds rate of tax registered regulations thereunder resale respect seller special motor fuel spect subject to tax Subpart tax free tax imposed tax is imposed tax paid tax under section tax-free sales taxable article taxable gross weight taxable period term tion tire or inner transportation truck turer United vendee vessel wagers
Popular passages
Page 214 - supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
Page 100 - For purposes of section 4041(g)(4) and this section, the term "nonprofit educational organization" means an organization described in section 170(b)(l)(A)(ii), that is exempt from income tax under section 501(a), 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 258 - In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of such service is performed on a farm.
Page 169 - When required, the application must be signed by (a) the individual, if the applicant is an individual, (b) the president, vice president, or other principal officer, if the applicant is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the applicant is a partnership, government entity, or other unincorporated organization, or (d) the fiduciary, if the applicant is a trust or an estate.
Page 214 - Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
Page 72 - For purposes of this section, control means the ownership of stock possessing at least 50 percent of the total combined voting power of all classes of stock entitled to vote, or at least 50 percent of the total value of shares of all classes of stock.
Page 60 - There shall be imposed a special tax of $50 per year to be paid by each person who is liable for tax under section 4401 or who is engaged in receiving wagers for or on behalf of any person so liable.
Page 339 - Architectural and Transportation Barriers Compliance Board Arctic Research Commission Armed Forces Retirement Home Army Department Engineers, Corps of Federal Acquisition Regulation Benefits Review Board Bilingual Education and Minority Languages Affairs, Office of Blind or Severely Disabled, Committee for Purchase From People Who Are...
Page 307 - ... that portion of such transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if such portion is not a part of uninterrupted international air transportation (within the meaning of subsection (c)(3)).
Page 117 - Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.