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, 1967 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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accessories adulterated butter affixed amended by T.D. amounts paid applicable automobile bond cents certificates of indebtedness charge claim corporation credit or refund Cross references debt obligations delegate district director effect Jan employer identification excise tax exportation facturer filed filled cheese floor stocks foreign furnished gasoline graph imposed by section Imposition of tax inner tubes Internal Revenue Code issued June 30 liability manu manufac manufacturer marihuana ment narcotic November 16 oleomargarine operated order forms originally enacted overpayment packages paragraph payment penalty period person place of business prescribed process or renovated producer provisions relating purchaser purposes pursuant records refund or credit registered regulations renovated butter respect retail Secretary sold special tax spect stamps Stat Statutory provisions subchapter subject to tax subparagraph Subpart tax imposed tax under section tax-free sales taxpayer teletypewriter term thereof tion tires transfer transportation United wagers white phosphorus
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Página 292 - ... 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. (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment...
Página 385 - ... 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...
Página 292 - 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...
Página 161 - 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.
Página 142 - ... corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale, whether entitling the holder in any manner to the benefit of such stock, interest, or rights, or not...
Página 146 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500, 50 cents; and for each additional $500 or fractional...
Página 77 - Liability of principal for acts of agent. When construing and enforcing the provisions of this subchapter, the act, omission, or failure of any official, agent, or other person acting for or employed by any association, partnership, or corporation within the scope of his employment or office shall, In every case, also be deemed the act, omission, or failure of such association, partnership, or corporation, as well as that of the person. [Sec.
Página 92 - ... in any manner contrary to law, or who falsely brands any package or affixes a stamp on any package denoting a less amount of tax than that required by law, shall be fined for each offense not more than one thousand dollars and be imprisoned not more than two years.
Página 47 - ... oleomargarine," namely: All substances heretofore known as oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine and neutral; all mixtures and compounds of oleomargarine, oleo, oleomargarine oil, butterine, lardine, suine, and neutral; all lard extracts and tallow extracts; and all mixtures and compounds of tallow...
Página 92 - Internal Revenue Code of 1954" means this title, and the term "Internal Revenue Code of 1939" means the Internal Revenue Code enacted February 10, 1939, as amended. (b) Includes and Including. The terms "Includes