Annual Report for the Fiscal Year Ended June 30 ...U.S. Government Printing Office, 1958 |
Contents
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| vii | |
| xiii | |
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| 6 | |
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| 15 | |
| iii | |
| ix | |
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Common terms and phrases
Administration Alcohol and Tobacco amount Appellate Division Assistant Atlanta region audit automatic data processing Boston region Carolina cents Chicago region Cincinnati region collections by sources Corporation income Dakota Dallas region dealers delinquent denatured alcohol depositary receipts disposal distilled spirits district directors employees employment taxes enforcement excise taxes Federal firearms fiscal gift tax Includes income tax income tax returns individual income tax Internal Revenue Code internal revenue regions Internal Revenue Service International Operations issued June 30 liquor Little Rock Manhattan Manufacturers ment North Carolina North Dakota Number of returns Occupational taxes Oklahoma City old-age and disability Omaha region Parkersburg penalties percent Philadelphia region Puerto Rico refunds Regional Commissioners represented by single Retail returns filed San Francisco region Service Center shown at bottom single districts indicated statutory notices Supreme Court Tax Court taxable taxpayers thousands of dollars tion Tobacco Tax Wagering wines York City region
Popular passages
Page 118 - Territory has by law provided for the filing of such notice; or (2) in the office of the clerk of the United States District Court for the judicial district in which the property subject to the lien is situated...
Page 112 - Effective foreign tax rate. For purposes of this section, the term "effective foreign tax rate" means — (1) With respect to a single controlled foreign corporation, the percentage which — (A) The income, war profits, or excess profits taxes paid or accrued to foreign countries or possessions of the United States...
Page 53 - Act by making it unlawful for any person under indictment for, or convicted of, a crime punishable by imprisonment for a term exceeding one year, to transport, ship, or receive firearms and pistol or revolver ammunition in interstate or foreign commerce.
Page 113 - In the hands of the transferor corporation, and the principal purpose for which such acquisition was made is evasion or avoidance of Federal Income tax by securing the benefit of a deduction, credit, or other allowance which such person or corporation would not otherwise enjoy, then such deduction, credit, or other allowance shall not be allowed.
Page 29 - Federal tax lien even though such mechanics' liens were not filed until after the date of the filing of the notice of Federal tax lien. This decision was affirmed, per curiam, by the Supreme Court of Florida. The decision of the Supreme Court in this case cited the case of United States v. Vorreiter (1957), 355 US 15, reversing the Supreme Court of Colorado (307 P. 2d 475) together with the line of cases dealing with this problem beginning with United States V. Security Trust & Savings Bank (1950)...
Page 9 - It is the policy of the Internal Revenue Service to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions, prior to their filing of returns or reports as required by the internal revenue laws.
Page 40 - Board in accordance with subsection (d) of this section; or (2) bring suit against the United States for such claim or such part thereof, in the Court of Claims or in a United States district court, in accordance with subsection (20) of section 24 of the Judicial Code...
Page 42 - And all property taken or detained by any officer or other person under authority of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of "the United States having jurisdiction thereof.
Page 1 - Estimated. Collections of individual income tax withheld are not reported separately from old-age and disability insurance taxes on wages and salaries. Similarly, collections of individual income tax not withheld are not reported separately from old-age and disability insurance taxes on self-employment income The amount of old-age and disability insurance tax collections shown is based on estimates made by the Secretary of the Treasury pursuant to the provisions of sec.
Page 120 - for the purpose of restraining the assessment or collection of any tax." The Court of Appeals agreed that the action could not be maintained by the benefactors but held that respondent's suit was not barred on the grounds that respondent raised constitutional allegations ; that the primary design of the suit was not to enjoin the assessment or collection of respondent's own...