Report of the Commissioner of Internal RevenueU.S. Government Printing Office, 1957 |
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90-day status Aberdeen South Administration Alcohol and Tobacco amount Atlanta region Carolina cents Chief Counsel Cincinnati region civil advisory claims Court of Appeals dealers decisions decrease delinquent accounts delinquent returns depositary receipts distilled spirits district directors district offices employees employment taxes enforcement Excess profits tax excise taxes fiscal Form gift tax Includes income tax income tax returns increase individual income tax Internal Revenue Code Internal revenue collections internal revenue regions Internal Revenue Service issued June 30 Kansas liquor ment nolo contendere North Carolina Number of returns occupational tax old-age and disability Omaha region Overassess Parkersburg penalties Pending July Pending June 30 percent personnel profits taxes Puerto Rico Receipt and disposal refunds Regional Counsel regions and districts regulations result Retail returns filed San Francisco region Service Center South Dakota statutory notices Supreme Court Tax Court taxpayers Technical thousand dollars tion Tobacco Tax Treasury United Upper Manhattan wines
Popular passages
Page 88 - 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 27 - 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 89 - 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 58 - Copies of information forms filed with the Department of Labor pursuant to the Welfare and Pension Plans Disclosure Act...
Page xix - ... belonging to the taxpayer, a date prior to the filing of the notice of Federal tax lien, and therefore had priority over the 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)...
Page 5 - General policy and definitions. (1) 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 xix - 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 10 - 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 24 - To provide for the establishment of a temporary program of extended unemployment compensation, to provide for a temporary increase in the rate of the Federal unemployment tax, and for other purposes.