Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1999 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
aerial applicator aircraft amended by T.D. amounts paid apply automobile aviation fuel bond calendar quarter certificate chapter 32 charge claim for credit computed credit or payment credit or refund dealer deposit determined diesel fuel district director employer identification ethanol fuel example excise tax exempt export farming purposes filed floor stocks tax gasohol gasoline graph highway motor vehicle highway vehicle imposed by section inner tubes Internal Revenue Code Internal Revenue Service June 30 kerosene liable for tax manufac ment nontaxable operator overpayment percent person pounds producer rate of tax registered relating resale respect retail sale price semimonthly period semitrailer sold special motor fuel spect subject to tax Subpart tax free tax imposed tax liability tax paid tax under section tax-free sales taxable article taxable fuel taxable gross weight taxable period term tion tire or inner transportation truck turer United vendee vessel wagers
Popular passages
Page 173 - 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 82 - 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 173 - 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 45 - 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 150 - ... (3) sold (otherwise than through an arm's length transaction) at less than the fair market price, the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary or his delegate.
Page 244 - States or in the 225-mile zone, nor (ii) contain a portion of transportation which is directly or indirectly from one port or station in the United States to another port or station in the United States. The...
Page 268 - Civil Rights, Commission on Civil Rights, Office for Coast Guard Coast Guard (Great Lakes Pilotage) Commerce Department Census Bureau Economic Affairs, Under Secretary Economic Analysis, Bureau of Economic Development Administration Emergency Management and Assistance...
Page 127 - ... is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country, or (ii) which...
Page 167 - ... the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers thereof, as determined by the Secretary or his delegate.
Page 244 - ... 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)).