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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Page 9
... computed by dividing by two the net tax liability incurred dur- ing the calendar month that includes that semimonthly period , provided that this method of computation is used for all semimonthly periods in the calendar quarter . ( 4 ) ...
... computed by dividing by two the net tax liability incurred dur- ing the calendar month that includes that semimonthly period , provided that this method of computation is used for all semimonthly periods in the calendar quarter . ( 4 ) ...
Page 13
... compute deposits of tax imposed by one or more sections of chapter 33 using the alter- native method provided by this section and compute deposits to taxes imposed by other sections of chapter 33 on the basis of amounts actually ...
... compute deposits of tax imposed by one or more sections of chapter 33 using the alter- native method provided by this section and compute deposits to taxes imposed by other sections of chapter 33 on the basis of amounts actually ...
Page 14
... computed on the basis of amounts billed or tickets sold during December 1992 are credited to the first calendar quarter of 1993 . ( ii ) Return of tax for fourth calendar quarter of 1992. If this paragraph ( f ) ap- plies to a tax , the ...
... computed on the basis of amounts billed or tickets sold during December 1992 are credited to the first calendar quarter of 1993 . ( ii ) Return of tax for fourth calendar quarter of 1992. If this paragraph ( f ) ap- plies to a tax , the ...
Page 17
... compute its net tax liability for each semimonthly pe- riod . Thus , M divides monthly net tax liabil- ity for each tax by two to determine its semimonthly liability . The amount of M's deposit for a semimonthly period under the 9 - day ...
... compute its net tax liability for each semimonthly pe- riod . Thus , M divides monthly net tax liabil- ity for each tax by two to determine its semimonthly liability . The amount of M's deposit for a semimonthly period under the 9 - day ...
Page 18
... compute the amount to deposit separately for each class of tax . ( 1 ) M's combined net tax liability in the look - back quarter for 9 - day rule taxes was $ 42,000 . M computes the amount to deposit for 9 - day rule taxes based on M's ...
... compute the amount to deposit separately for each class of tax . ( 1 ) M's combined net tax liability in the look - back quarter for 9 - day rule taxes was $ 42,000 . M computes the amount to deposit for 9 - day rule taxes based on M's ...
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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.