Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed by the Act of September 8, 1916, as Amended by the Act of October 3, 1917
U.S. Government Printing Office, 1916 - 199 pages
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acquired act of October act of September actually additional administrator agent allowed amended amount annual apply ascertained assessed assets authorized banks basis bonds calendar capital cent certificates charged claim close collected collector Commissioner of Internal computed contract corporation cost credited deduction deduction from gross depletion depreciation derived determined distributed dividends earnings entire exceed excess exempt expenses fact filed fiscal foreign Form gains gross income held income tax indebtedness individual insurance companies interest Internal Revenue invested issued joint-stock company less liability loss March net income nineteen hundred nonresident alien normal obligations officers operating organized otherwise owner paid partnership payment penalty period person premium prescribed prior production profits purchase reasonable received render representative resident return of income securities shares sold sources subsequent tax imposed taxable thereof tion Treasury trust United withholding
Page 167 - ... (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 33 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 134 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Page 51 - Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 156 - 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,.
Page 97 - ... upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
Page 135 - ... beyond the reasonable needs of the business shall be prima facie evidence of a...
Page 132 - When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him. and by him paid into the Treasury...
Page 37 - ... employers, and all officers and employees of the United States having the control, receipt, custody, disposal, or payment of interest, rent, salaries, wages, premiums, annuities...
Page 154 - June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due.