The Code of Federal Regulations of the United States of America
U.S. Government Printing Office, 2000 - 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.
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
accordance action addition adjustment administrative agreement allowed amount Appeals applicable assessment assets authorized bank cause chapter claim Code collection Commissioner considered copy corporation costs court deficiency defined described designated determination disclosure district director document effective election employee entity example exempt extent facts fails failure Federal filed foreign Form furnish graph hearing imposed income tax individual inspection interest Internal Revenue Code Internal Revenue Service investment issued January levy liability lien limitation loan loss matters means ment notice notified organization paid paragraph partner partnership payment penalty percent period person prescribed prior procedures proceeding purchase pursuant reasonable received records refund registered regulations relating reported request resident respect rules statement subparagraph tax lien tax return tax shelter taxable taxpayer term tion transfer treated trust turn United written
Page 225 - ... (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 242 - 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 287 - Any person in possession of (or obligated with respect to) property or rights to property subject to levy...
Page 360 - No return. In the case of a failure to file a return, the tax may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time after the date prescribed for filing the return.
Page 21 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Page 472 - ... (b) FINALITY. — If such agreement is approved by the Secretary, the Under Secretary, or an Assistant Secretary, within such time as may be stated in such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
Page 252 - Is protected under local law against a judgment lien arising, as of the time of tax lien filing, out of an unsecured obligation.
Page 383 - Is applicable, to the extent of the amount of the overpayment attributable to such carryback. (B) APPLICABLE RULES. — If the allowance of a credit or refund of an overpayment of tax attributable to an investment 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, If claim therefor is filed within the period provided in subparagraph (A) of this paragraph.
Page 460 - ... have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Page 540 - ... and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.