What people are saying - Write a review
We haven't found any reviews in the usual places.
accordance aggregate selling price agreement Agricultural Adjustment Act allocable amount applicable approval articles processed articles sold articles with respect authorized average margin basis cents Cumulative Bulletin claim collected collector Commissioner commodity computed corporation cost cotton decision deductions deemed determined ending entering establish example excise tax burden excluded extension Federal excise tax filed fiscal granted gross income hogs imposed by Title included installment Internal Revenue involved January January-June July-December June less liability limited manufacture margin per unit materials means method month net income obtain officer otherwise paid paragraph payment period person portion possession prescribed prior processing tax purchase quantity received records refunds or credits regulations reimbursement relating representing result Revenue Act rules sale of articles section 501 shifted specified in section tax imposed tax was imposed tax with respect taxable taxpayer term thereof United vendors
Page 1 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 40 - ... who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 38 - ... principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.
Page 44 - ... (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 35 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any revenue agent or inspector designated by him for that purpose, to examine any books, papers, records or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Page 35 - If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.
Page 44 - Nor does an extension of time for filing a return operate to extend the time for the payment of the tax or any part thereof, unless so specified in the extension.
Page 3 - paid or incurred" and "paid or accrued" shall be construed according to the method of accounting upon the basis of which the net income is computed under this Part.