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, 2000 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Results 1-5 of 34
Page 6
... collected and paid over ) and for each subsequent calendar quarter , whether or not liability is incurred ( or tax must be collected and paid over ) during that subsequent quarter , until a final return under § 40.6011 ( a ) -2 is filed ...
... collected and paid over ) and for each subsequent calendar quarter , whether or not liability is incurred ( or tax must be collected and paid over ) during that subsequent quarter , until a final return under § 40.6011 ( a ) -2 is filed ...
Page 6
... collected and paid over ) and for each subsequent calendar quarter , whether or not liability is incurred ( or tax must be collected and paid over ) during that subsequent quarter , until a final return under $ 40.6011 ( a ) -2 is filed ...
... collected and paid over ) and for each subsequent calendar quarter , whether or not liability is incurred ( or tax must be collected and paid over ) during that subsequent quarter , until a final return under $ 40.6011 ( a ) -2 is filed ...
Page 7
... collected tax , is no longer responsible for collecting and paying over any tax ) . For example , if the tax on a product is changed from a retail tax to a manufacturers tax , a retailer formerly liable for the tax but now buying the ...
... collected tax , is no longer responsible for collecting and paying over any tax ) . For example , if the tax on a product is changed from a retail tax to a manufacturers tax , a retailer formerly liable for the tax but now buying the ...
Page 9
... collected ( or , in the case of the alternative method , is considered as collected ) . ( 2 ) Definition of net tax liability . The term " net tax liability " means the tax liability for the specified period plus or minus any ...
... collected ( or , in the case of the alternative method , is considered as collected ) . ( 2 ) Definition of net tax liability . The term " net tax liability " means the tax liability for the specified period plus or minus any ...
Page 15
... collected ( the " alternative method " ) instead of on the basis of actual collections of tax . ( ii ) Using more than one method to com- pute deposits . A person may compute deposits of tax imposed by one or more sections of chapter 33 ...
... collected ( the " alternative method " ) instead of on the basis of actual collections of tax . ( ii ) Using more than one method to com- pute deposits . A person may compute deposits of tax imposed by one or more sections of chapter 33 ...
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Common terms and phrases
aircraft amended by T.D. amount paid apply automobile Buyer calendar quarter chapter 32 charge chassis claim for credit computed credit or payment credit or refund dealer December 31 deposit diesel fuel district director employer identification ethanol fuel example excise tax export Federal Federal Acquisition Regulation filed Form gasohol gasoline graph highway motor vehicle highway vehicle imposed by section Imposition of tax includes inner tubes Internal Revenue Code Internal Revenue Service istered kerosene liable for tax manufac manufacturer ment nontaxable operator overpayment percent person proof of payment rate of tax registered relating respect retail semimonthly period sold special motor fuel special tax spect subject to tax Subpart tation tax free tax imposed tax liability tax paid tax under section tax-free sales taxable article taxable fuel taxable period term ticket tion tire or inner transportation truck ultimate vendor United vessel wagers
Popular passages
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.