Internal Revenue BulletinU.S. Government Printing Office, 1950 |
Common terms and phrases
affiliated group amends section annuity applicable assets base period benefits bill bill amends brandy Bureau of Internal capital addition consolidated section contract Contributions Act copy of Form corporation Cumulative Bulletin December 31 deductions definition determined distilled spirits distillery district supervisor domestic earnings from self-employment employee employment excess profits Excess Profits Tax excluded existing law Federal filed gross income income tax individual inserting in lieu Internal Revenue Bulletin Internal Revenue Code investment lieu thereof loss ment net income Nonacquiescence old-age and survivors operation paragraph payment penal sum percent person proprietor provides Puerto Rico purposes receiving warehouse refund Regulations 111 remuneration paid reported respect retirement system Revenue Act section 205 self-employment income service performed six copies Social Security Act storekeeper-gauger in charge subchapter subsection tank car Tax Court tax imposed taxable taxpayer tion tobacco trade or business transferred Treasury Decisions trust fund United wages
Popular passages
Page 11 - If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 11 - ... (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 9 - ... (B) for services performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazines are to be sold by him at a fixed price, his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the...