The Code of Federal Regulations of the United States of America
U.S. Government Printing Office, 1968 - Administrative law
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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accordance addition Administration agreement allowed amended amount applicable assessment assets association Attorney authority bank bond certificate chapter claim Code collection Commissioner computation corporation credit or refund decision deficiency delegate Department deposit described determined district director document effect employee estimated expiration extension failure Federal filed foreign furnish income tax individual inspection installment interest Internal Revenue Internal Revenue Code judge less levy liability lien loan manner means ment month notice officer operating organization otherwise overpayment paid paragraph payment penalty percent period period of limitation person portion prescribed prior proceeding purchaser pursuant reason received records references regulations relating request respect rules Secretary Service shown stamps Stat statement Statutory provisions subparagraph subsection subtitle Tax Court tax imposed taxable taxpayer term thereof tion transfer Treasury trust United
Page 303 - Budget IV Civil Service Commission (Equal Employment Opportunity;)] V International Organizations Employees Loyalty Board VI Department of Defense VII Advisory Commission on Intergovernmental Relations VIII National Capital Transportation Agency IX Appalachian Regional Commission X National Capital Housing Authority XI United States Soldiers' Home XII District of Columbia Redevelopment Land Agency XIII National Commission on Product Safety Title 6 — [Reserved!
Page 315 - Federal Register, Administrative Committee of Federal Reserve System Federal Supply Service Federal Trade Commission Federal Water Pollution Control Administration Fiscal Service, Treasury Department Fish and Wildlife Service Commercial Fisheries, Bureau of Sport Fisheries and Wildlife, Bureau of Food and Drug Administration Foreign...
Page 120 - For purposes of this chapter, the term "agricultural labor" includes all service performed — (1) on a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife...
Page 87 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, 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 23 - Which is a religious organization described in section 501(c)(3); or (2) Which is an educational organization described in section 501(c)(3), If such organization normally maintains a regular faculty and curriculum and normally has a regularly organized body of pupils or students in attendance at the place where its educational activities are regularly carried on...
Page 192 - Sec. 3167. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return...
Page 204 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 176 - Claims for the deficiency and such interest, additional amounts and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the Board; but no petition for any such redetermination shall be filed with the Board after the adjudication of bankruptcy or the appointment of the receiver.
Page 80 - ... (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.