The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1983 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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Términos y frases comunes
act of self-dealing adulterated butter amended by T.D. amount paid apply assets automobile calendar quarter cent certificate claim computed corporation credit or refund crude oil dealer December 31 deposit described in section determined disqualified person district director employer identification Example excess business holdings excise tax filed filled cheese furnished gasoline grant graph imposed by section income inner tubes interest Internal Revenue Code Internal Revenue Service investment June 30 liability manufac manufacturer ment month November 16 operator organization overpayment paragraph payment percent posed private foundation producer pursuant put option quired refund or credit respect retail sale price sions sold special tax spect stamps statement subdivision subject to tax subparagraph Subpart tax free tax imposed tax under section tax-free sales taxable period term thereof tion tires transaction transfer transportation treated trust ultimate purchaser United voting level voting stock wagers windfall profit tax
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Página 146 - For purposes of section 4041(g)(4) and this section, the term "nonprofit educational organization" means an organization described in section 170(b)(l)(A)(ii), that is exempt from income tax under section 501(a), whose primary function is the presentation of formal instruction and 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 233 - supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation...
Página 56 - That for the purposes of this act. the word "cheese" shall be understood to mean the food product known as cheese, and which is made from milk or cream and without the addition of butter, or any animal, vegetable, or other oils or fats foreign to such milk or cream, with or without additional coloring matter. Sec. 2. That for the purposes of this act certain substances and compounds shall be known and designated as "filled cheese...
Página 197 - Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts or accessories of such articles sold on or in connection therewith or with the sale thereof) by the manufacturer, producer, or importer thereof: (1) Fishing rods; (2) Fishing creels; (3) Fishing reels; and (4) Artificial lures, baits, and flies.
Página 29 - Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or 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.
Página 38 - ... oleomargarine', namely: All substances known prior to August 2, 1886, 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, beef fat, suet, lard, lard oil, fish oil or fish fat, vegetable oil, annatto, and other coloring matter, intestinal fat, and offal fat; — if (1) made in...
Página 243 - Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
Página 224 - ... the tax (if based on the price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers, producers, or importers, thereof, as determined by the Secretary or his delegate.
Página 24 - Section 4421 specifically excludes from the term "lottery" any game of a type In which usually (a) the wagers are placed, (b) the winners are determined, and (c) the distribution of prizes or other property is made, in the presence of all persons placing wagers in such game. Thus, for example, no tax would be payable with respect to wagers made in a bingo or keno game since such a game is usually conducted under circumstances in which the wagers are placed, the winners are determined, and the distribution...
Página 47 - Commissioner is authorized to decide what substances, extracts, mixtures, or compounds which may be submitted for his inspection in contested cases are to be taxed under this act ; and his decision in matters of taxation under this act shall be final.