The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1999 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
administrative agreement amended by T.D. amount applicable assessment assets carryback CDP hearing CDP Notice certificate chapter church tax claim collection Commissioner corporation credit or refund December 31 deficiency defined described in paragraph deter disclosure district director document Effective date election employee employer identification entity Example exempt failure federal tax fiduciary filer Form gift tax graph identification number income tax individual Internal Rev Internal Revenue Code Internal Revenue Service investment investor levy loan mailed ment notice of lien notified overpayment paid partnership items payer payment penalty percent period of limitation person prescribed prior proceeding purposes quired real property reasonable cause registered regulations relating request resident respect return information security interest service center sion spect statement subparagraph Tax Court tax imposed tax liability tax lien tax matters partner tax shelter taxable taxpayer tion trust U.S. dollars underpayment United vidual written determination
Popular passages
Page 219 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 536 - No taxpayer shall be subjected to unnecessary examination or investigations, and only one inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after investigation, notifies the taxpayer in writing that an additional inspection is necessary.
Page 199 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 361 - If the allowance of a credit or refund of an overpayment of tax attributable to a WIN credit carryback is otherwise prevented by the operation of any law or rule of law (other than section 7122, relating to compromises), such credit or refund may be allowed or made...
Page 465 - Whoever fails to comply with any duty imposed upon him by section 304, or, having in his possession or control any record, file, or paper, containing or supposed to contain any information concerning the estate of the decedent, or, having in his possession or control any property comprised in the gross estate of the decedent...
Page 451 - Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Page 450 - ASSETS. (a) Method of collection. The amounts of the following liabilities shall, except as hereinafter in this section provided, be assessed, collected, and paid in the same manner and subject to the same...
Page 230 - Is protected under local law against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation.
Page 284 - ... (b) Redemption of real estate after sale — (1) Period. The owner of any real estate sold as provided in section 6335, his heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within one year after the sale thereof.
Page 241 - As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, Issued by any corporation (Including one issued by a government or political subdivision thereof), with interest coupons or in registered form, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate of deposit or receipt for, temporary or interim certificate for, or warrant or right to subscribe to or purchase, any of...