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accepted Administration aircraft allowed amended amount paid apply automobile beginning bond Buyer calendar quarter certificate chapter charge claim Code collected computed connection considered contained covered credit or refund dealer Department deposit described designed determined diesel fuel district director Effective equipment evidence example exemption export farm Federal filed foreign Form gasoline graph importer imposed by section includes Internal Revenue Internal Revenue Code issued kerosene less liability manufacturer means ment month Office operator otherwise owner paragraph payment percent period person portion producer proof purchaser received records registered regulations relating Removed respect retail rule sale price sells sold statement subject to tax Subpart tax imposed taxable fuel taxable period term terminal ticket tion tires Title transportation truck tubes ultimate United unless vessel wagers weight
Page 155 - 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 38 - noncommercial aviation" means any use of an aircraft, other than in a business of transporting persons or property for compensation or hire by air. The term also includes any use of an aircraft, in a business described in the preceding sentence, which is properly allocable to any transportation exempt from...
Page 126 - ... (2) sold on consignment, or (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 252 - Board of Governors of the Federal Reserve System (Part 6801) LIX National Aeronautics and Space Administration (Part 6901) LX United States Postal Service (Part 7001) LXI National Labor Relations Board (Part 7101) LXII Equal Employment Opportunity Commission (Part 7201...
Page 33 - ... 1 ) Sold by any person to an owner, lessee, or other operator of a diesel-powered highway vehicle, for use as a fuel in such vehicle; or (2) Used by any person as a fuel in a diesel-powered highway vehicle unless there was a taxable sale of such liquid under paragraph (1).
Page 41 - Jeopardy assessments), that part of the deficiency so prorated to any installment the date for payment of which has not arrived, shall be collected at the same time as and as part of such installment. That part of the deficiency so prorated to any installment the date for payment of which has arrived, shall be paid upon notice and demand from the collector.
Page 70 - An article shall be considered as "held by a dealer" if title thereto has passed to such dealer (whether or not delivery to him has been made), and if for purposes of consumption title to such article or possession thereof has not at any time been transferred to any person other than a dealer.
Page 70 - All provisions of law, including penalties, applicable in respect of the taxes imposed by section 4061 of such Code shall, insofar as applicable and not inconsistent with Public Law 91-678 apply in respect of the credits and refunds provided for in this section to the same extent as if the credits or refunds constituted overpayments of the taxes. (b) Definitions. For purposes of this section — (1) Cement mixer. The term "cement mixer...
Page 29 - ... attributable to (i) amounts paid for transportation which do not exceed 60 cents, (ii) amounts paid for commutation or season tickets for single trips of less than 30 miles, or (iii) amounts paid for commutation tickets for one month or less.
Page 32 - As used in this subsection, the term "farm'' includes stock, dairy, poultry, fruit, fur-bearing animal, and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural or horticultural commodities, and orchards.