Source: http://www.science.gov/topicpages/0-9/2011-04-01+false+tax.html
Timestamp: 2016-10-26 07:37:31
Document Index: 729654130

Matched Legal Cases: ['§ 1', '§ 41', '§ 25', '§ 48', '§ 53', '§ 53', '§ 19', '§ 1', '§ 1', '§ 1', '§ 40', '§ 56', '§ 1', '§ 1', '§ 1', '§ 1', '§ 48', '§ 1', '§ 1', '§ 301', '§ 24', '§ 55', '§ 48', '§ 117', '§ 41', '§ 56', '§ 56', '§ 301', '§ 1', '§ 301', '§ 1', '§ 301', '§ 301', '§ 1', '§ 53', '§ 48', '§ 48', '§ 54', '§ 1', '§ 31', '§ 215', 'art 1', '§ 48', '§ 1', '§ 1', '§ 36', '§ 31', '§ 1', '§ 1', '§ 400', '§ 601', '§ 48', '§ 48', '§ 31', '§ 301', '§ 31', '§ 31', '§ 1', '§ 25', '§ 1', '§ 3', '§ 70', '§ 404', '§ 1']

2011-04-01 false tax: Topics by Science.gov
Sample records for 2011-04-01 false tax
... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Estimated tax. 1.1502-5 Section 1.1502-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Consolidated Tax Liability § 1.1502-5 Estimated tax. (a) General rule—(1) Consolidated estimated tax. If a group files...
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 41.32... OF THE TREASURY (CONTINUED) TOBACCO IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes Tax Rates § 41.32 Cigarette tax rates. Cigarettes are taxed at the following...
... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Rate of tax. 25.151 Section 25.151 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Liability for Tax § 25.151 Rate of tax. All beer, brewed...
... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax on coal. 48.4121-1...) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Coal § 48.4121-1 Imposition and rate of tax on coal. (a) Imposition of tax—(1) In general. Section 4121(a) imposes a tax on coal mined at...
26 CFR 53.4951-1 - Black lung trusts-taxes on self-dealing.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on self-dealing. 53... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4951-1 Black lung trusts—taxes on self-dealing. (a) In general. Section...
26 CFR 53.4952-1 - Black lung trusts-taxes on taxable expenditures.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Black lung trusts-taxes on taxable expenditures... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Black Lung Benefit Trust Excise Taxes § 53.4952-1 Black lung trusts—taxes on taxable expenditures. (a) In general....
... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Computing the effective... Spirits Taxes Effective Tax Rates § 19.246 Computing the effective tax rate for a product. (a) How to compute effective tax rates. In order to determine the effective tax rate for a distilled spirits...
26 CFR 1.701-1 - Partners, not partnership, subject to tax.
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Partners, not partnership, subject to tax. 1.701...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Partners and Partnerships § 1.701-1 Partners, not partnership, subject to tax. Partners are liable for income tax only in their separate...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on life insurance companies. 1.802(b)-1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802(b)-1 Tax on life..., and ending after August 16, 1954, section 802(b) imposes a tax on the 1954 life insurance...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax imposed on life insurance companies. 1.802-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Life Insurance Companies § 1.802-3 Tax imposed on life...) imposes a tax on the life insurance company taxable income (as defined in section 802(b) and paragraph...
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Cigarette tax rates. 40.23... OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Taxes § 40.23 Cigarette tax rates. Cigarettes are taxed at the following rates under 26...
26 CFR 56.7701-1 - Tax return preparer.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 56.7701-1 Section 56.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.7701-1 Tax return preparer. (a) In general....
... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations—(1) In general. (i) If for any taxable year...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax on distribution. 1.669(b)-1A Section 1.669(b... (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(b)-1A Tax on distribution. (a) In general. The partial tax...
26 CFR 1.1461-1 - Payment and returns of tax withheld.
... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Payment and returns of tax withheld. 1.1461-1 Section 1.1461-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Application of Withholding Provisions § 1.1461-1 Payment and returns of tax withheld. (a) Payment...
... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Carryover of DISC tax attributes. 1.996-7 Section 1.996-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax attributes. (a) In...
26 CFR 48.4161(a)-1 - Imposition and rate of tax; fishing equipment.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Imposition and rate of tax; fishing equipment... § 48.4161(a)-1 Imposition and rate of tax; fishing equipment. (a) Imposition of tax. Section 4161(a) imposes a tax on the sale of the following articles of fishing equipment (including in each case parts...
... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Increased basis for gift tax paid. 1.1015-5... TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis Rules of General Application § 1.1015-5 Increased basis for gift tax paid. (a) General rule in the case of gifts made on or before December 31, 1976....
26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Railroad Retirement... Railroad Retirement Tax Act. (a) Records of employers. (1) Every employer liable for tax under the Railroad... settlement of taxes under the Railroad Retirement Tax Act made pursuant to the regulations in this part....
26 CFR 31.3101-1 - Measure of employee tax.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employee tax. 31.3101-1 Section 31.3101-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT...-1 Measure of employee tax. The employee tax is measured by the amount of wages received after...
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employee tax. 31.3201-1 Section 31.3201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Measure of employee tax. The employee tax is measured by the amount of compensation received for...
26 CFR 31.3111-1 - Measure of employer tax.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employer tax. 31.3111-1 Section 31.3111-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT...-1 Measure of employer tax. The employer tax is measured by the amount of wages paid after 1954...
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of employer tax. 31.3221-1 Section 31.3221-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Measure of employer tax. (a) General Rule—The employer tax is measured by the amount of compensation...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution of tax. 1.826-5 Section 1.826-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Mutual Insurance Companies (other Than Life and Certain Marine...
26 CFR 157.7701-1 - Tax return preparer.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax return preparer. 157.7701-1 Section 157.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING TRANSACTIONS Procedure...
26 CFR 53.4955-1 - Tax on political expenditures.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on political expenditures. 53.4955-1... Tax on political expenditures. (a) Relationship between section 4955 excise taxes and substantive... section 501(c)(3) only if it does not participate or intervene in any political campaign on behalf of...
17 CFR 229.1116 - (Item 1116) Tax matters.
... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false (Item 1116) Tax matters. 229.1116 Section 229.1116 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION STANDARD... 1116) Tax matters. Provide a brief, clear and understandable summary of: (a) The tax treatment of...
... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Provisions for estimated tax. 1.9000-7 Section 1.9000-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9000-7 Provisions...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax return preparer. 301.7701-15 Section 301.7701-15 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax return preparer is any person...
27 CFR 24.323 - Excise Tax Return form.
... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Excise Tax Return form. 24.323 Section 24.323 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS WINE Records and Reports § 24.323 Excise Tax Return form. A proprietor...
26 CFR 55.4981-1 - Imposition of excise tax on certain real estate investment trust taxable income not distributed...
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Imposition of excise tax on certain real estate... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Excise Tax on Real Estate Investment Trusts § 55.4981-1 Imposition of...
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-paid articles used for further manufacture... Manufacturers Taxes § 48.6416(b)(3)-1 Tax-paid articles used for further manufacture and causing overpayments of... manufacturer who uses the article in further manufacture of a second article or who sells the article with,...
25 CFR 117.3 - Payment of taxes of Indians under 21 years of age.
... 25 Indians 1 2011-04-01 2011-04-01 false Payment of taxes of Indians under 21 years of age. 117.3... CERTIFICATES OF COMPETENCY § 117.3 Payment of taxes of Indians under 21 years of age. All taxes assessed... balance shall be paid to the parent having custody of the Indian under 21 years of age. All other...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Classification of organizations for federal tax... Classification of organizations for federal tax purposes. (a) Organizations for federal tax purposes—(1) In general. The Internal Revenue Code prescribes the classification of various organizations for federal...
26 CFR 157.6060-1 - Reporting requirements for tax return preparers.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Reporting requirements for tax return preparers. 157.6060-1 Section 157.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...
26 CFR 157.6694-1 - Section 6694 penalties applicable to tax return preparer.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Section 6694 penalties applicable to tax return preparer. 157.6694-1 Section 157.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT...
26 CFR 48.4082-4 - Diesel fuel and kerosene; back-up tax.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Diesel fuel and kerosene; back-up tax. 48.4082-4 Section 48.4082-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Motor Vehicles, Tires, Tubes, Tread Rubber, and Taxable Fuel Taxable Fuel...
27 CFR 22.113 - Receipt of tax-free alcohol.
... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Receipt of tax-free alcohol. 22.113 Section 22.113 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS DISTRIBUTION AND USE OF TAX-FREE ALCOHOL Withdrawal...
26 CFR 41.4483-6 - Reduction in tax for trucks used in logging.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Reduction in tax for trucks used in logging. 41... Certain Highway Motor Vehicles § 41.4483-6 Reduction in tax for trucks used in logging. (a) In general. The tax imposed by section 4481 shall be reduced by 25 percent in the case of a truck used in...
26 CFR 56.6060-1 - Reporting requirements for tax return preparers.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Reporting requirements for tax return preparers. 56.6060-1 Section 56.6060-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6060-1...
26 CFR 56.6694-1 - Section 6694 penalties applicable to tax return preparer.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Section 6694 penalties applicable to tax return preparer. 56.6694-1 Section 56.6694-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) PUBLIC CHARITY EXCISE TAXES § 56.6694-1 Section...
26 CFR 1.665(d)-1A - Taxes imposed on the trust.
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxes imposed on the trust. 1.665(d)-1A Section 1.665(d)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Treatment of Excess Distributions of Trusts Applicable to Taxable Years Beginning on Or After January...
26 CFR 301.6501(f)-1 - Personal holding company tax.
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company... capital stock of the corporation, the personal holding company tax for such year may be assessed, or...
... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Requirement of statement showing increase in tax liability. 1.9000-3 Section 1.9000-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations §...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Taxes imposed on the trust. 1.665(d)-1 Section 1.665(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning Before January 1, 1969 § 1.665(d)-1 Taxes imposed on the trust. (a) For the purpose of subpart...
26 CFR 301.7507-10 - Collection of tax after termination of immunity.
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Collection of tax after termination of immunity... the United States § 301.7507-10 Collection of tax after termination of immunity. If, in the case of a... collection of taxes (including interest and other additions) becoming due after immunity ceases. See...
27 CFR 41.111 - Verification of bond and agreement to pay tax.
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Verification of bond and agreement to pay tax. 41.111 Section 41.111 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX....111 Verification of bond and agreement to pay tax. (a) Verification of bond. Prior to shipment...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax computed by the exact throwback method. 1... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-3 Tax computed by the exact throwback... elects to compute the tax, on amounts deemed distributed under section 666, by the exact throwback...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Publicity of unemployment tax returns. 301.6106... Records § 301.6106-1 Publicity of unemployment tax returns. For provisions relating to publicity of returns made in respect of unemployment tax imposed by chapter 23 of the Code, see §§ 301.6103(a)-1,...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Tax attributable to short-cut throwback method... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(a)-4 Tax attributable to short-cut... the tax on the amounts deemed distributed under section 666 by the short-cut throwback method...
27 CFR 53.131 - Tax-free sales; general rule.
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales; general... AMMUNITION Exemptions, Registration, Etc. § 53.131 Tax-free sales; general rule. (a) In general. Section 4221... chapter 32 of the Code may be sold tax-free by the manufacturer, producer, or importer: (1) For use by...
26 CFR 48.4063-3 - Other tax-free sales.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4063-3 Section 48.4063... Taxable Fuel Automotive and Related Items § 48.4063-3 Other tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4061, see: (a) Section 4221, relating to certain...
26 CFR 48.4073-4 - Other tax-free sales.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Other tax-free sales. 48.4073-4 Section 48.4073... Taxable Fuel Tires, Tubes, and Tread Rubber § 48.4073-4 Other tax-free sales. (a) Cross references. For provisions relating to tax-free sales of articles referred to in section 4071, see: (1) Section...
26 CFR 54.4976-1T - Questions and answers relating to taxes with respect to welfare benefit funds (temporary).
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Questions and answers relating to taxes with respect to welfare benefit funds (temporary). 54.4976-1T Section 54.4976-1T Internal Revenue INTERNAL... EXCISE TAXES § 54.4976-1T Questions and answers relating to taxes with respect to welfare benefit...
... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Coordination of individual income taxes with Guam and the Northern Mariana Islands. 1.935-1 Section 1.935-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Possessions of the United States § 1.935-1 Coordination...
... 26 Internal Revenue 2 2011-04-01 2011-04-01 false Request for relief from the Federal income tax liability resulting from the operation of community property law. 1.66-4 Section 1.66-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Definition of Gross...
26 CFR 31.3301-1 - Persons liable for tax.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Persons liable for tax. 31.3301-1 Section 31.3301-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT... Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable...
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Semimonthly tax return. 40.162 Section 40.162 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO Operations...
... an alcohol fuel plant if the spirits are withdrawn exclusively for fuel use in accordance with this... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Distilled spirits taxes. 19.669 Section 19.669 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE...
27 CFR 53.63 - Other tax-free sales.
...: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR 53... and 27 CFR 53.140, “Registration”. ... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Other tax-free sales....
... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Adjustments to United States tax liability and to the pools of post-1986 undistributed earnings and post-1986 foreign income taxes as a result of a foreign tax redetermination (temporary). 1.905-3T Section 1.905-3T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...
26 CFR 31.3102-3 - Collection of, and liability for, employee tax on tips.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Collection of, and liability for, employee tax on tips. 31.3102-3 Section 31.3102-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code...
... 25 Indians 1 2011-04-01 2011-04-01 false Payment of gross production tax on lead and zinc. 215.21... ZINC MINING OPERATIONS AND LEASES, QUAPAW AGENCY § 215.21 Payment of gross production tax on lead and zinc. The superintendent of the Quapaw Indian Agency is hereby authorized and directed to pay at...
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Penalty for failure to file return or to pay tax. 46.107 Section 46.107 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) TOBACCO MISCELLANEOUS REGULATIONS RELATING TO TOBACCO PRODUCTS AND CIGARETTE...
26 CFR 301.6224(c)-1 - Tax matters partner may bind nonnotice partners.
... of fraud, malfeasance, or misrepresentation of fact, if the tax matters partner enters into a... contained in 26 CFR part 1, revised April 1, 2001. ... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax matters partner may bind nonnotice...
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of bodies to chassis..., Tread Rubber, and Taxable Fuel Automotive and Related Items § 48.4063-1 Tax-free sales of bodies to... not apply to bodies sold by the manufacturer thereof to a manufacturer (but not an importer)...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Pro rata portion of taxes deemed distributed. 1.669(e)-1A Section 1.669(e)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... Applicable to Taxable Years Beginning Before January 1, 1969 § 1.669(e)-1A Pro rata portion of taxes...
... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Property acquired upon a tax-free exchange. 1... Property acquired upon a tax-free exchange. (a) If, in an exchange of property solely of the type described... provision of a prior revenue law, on account of the receipt of money in the transaction, the basis of...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.669(d)-1A Section 1.669(d)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.669(d)-1A Total taxes deemed distributed. (a) If...
26 CFR 52.4681-1 - Taxes imposed with respect to ozone-depleting chemicals.
...)) for the calendar year in which the sale or use occurs; and (iii) The ozone-depletion factor... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes imposed with respect to ozone-depleting... to ozone-depleting chemicals. (a) Taxes imposed. Sections 4681 and 4682 impose the following...
26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has...
26 CFR 31.3121(q)-1 - Tips included for employee taxes.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Tips included for employee taxes. 31.3121(q)-1 Section 31.3121(q)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... § 31.3121(q)-1 Tips included for employee taxes. (a) In general. Except as otherwise provided...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.666(b)-1A Section 1.666(b)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.666(b)-1A Total taxes deemed distributed. (a) If...
... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Total taxes deemed distributed. 1.666(b)-1 Section 1.666(b)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED... Taxable Years Beginning Before January 1, 1969 § 1.666(b)-1 Total taxes deemed distributed. (a) If...
26 CFR 400.1-1 - Refiling of notice of tax lien.
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Refiling of notice of tax lien. 400.1-1 Section 400.1-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION TEMPORARY REGULATIONS UNDER THE FEDERAL TAX LIEN ACT OF 1966 § 400.1-1 Refiling...
... 27 Alcohol, Tobacco Products and Firearms 2 2011-04-01 2011-04-01 false Tax-free sales of articles to nonprofit educational organizations. 53.136 Section 53.136 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) FIREARMS...
27 CFR 26.201a - Production in the Virgin Islands for tax-free shipment to the United States.
... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Production in the Virgin Islands for tax-free shipment to the United States. 26.201a Section 26.201a Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS LIQUORS AND...
... 26 Internal Revenue 20 2011-04-01 2011-04-01 false Summary of general tax procedure. 601.103 Section 601.103 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INTERNAL REVENUE PRACTICE STATEMENT OF PROCEDURAL RULES General Procedural Rules § 601.103 Summary of general...
26 CFR 53.4944-1 - Initial taxes.
... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Initial taxes. 53.4944-1 Section 53.4944-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE... falling price levels, and the need for diversification within the investment portfolio (for example,...
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(a)-5 Section 48.4161(a... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(a)-5 Tax-free sales. For provisions relating to the tax-free sales of articles referred to in section 4161(a) see: (a) Section...
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales. 48.4161(b)-4 Section 48.4161(b... EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Sporting Goods § 48.4161(b)-4 Tax-free sales. For provisions relating to tax-free sales of articles referred to in section 4161(b) see: (a) Section...
26 CFR 31.3301-2 - Measure of tax.
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Measure of tax. 31.3301-2 Section 31.3301-2... Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-2 Measure of tax. The tax for any calendar year is measured by the amount of wages paid by the employer during such year with respect...
... Code of 1939, see 26 CFR (1939) 408.216 (Regulations 128). (2) Organizations having two separate groups... the Internal Revenue Code of 1939, see 26 CFR (1939) 408.216 (Regulations 128).) (3) Services to which... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Waiver of exemption from taxes....
26 CFR 1.1461-2 - Adjustments for overwithholding or underwithholding of tax.
... that it holds in custody for the beneficial owner or property over which it has control. Such... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Adjustments for overwithholding or underwithholding of tax. 1.1461-2 Section 1.1461-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF...
... this fraction is the amount which is subject to the control of the grantor or other person and the... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Attribution or inclusion of income, deductions, and credits against tax. 1.671-3 Section 1.671-3 Internal Revenue INTERNAL REVENUE SERVICE,...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Designation or selection of tax matters partner. 301.6231(a)(7)-1 Section 301.6231(a)(7)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General § 301.6231(a)(7)-1 Designation or...
... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Account 409.3, Income taxes, extraordinary items. 367.4093 Section 367.4093 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Refiling of notice of tax lien. 301.6323(g)-1 Section 301.6323(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Collection General Provisions §...
26 CFR 301.6221-1 - Tax treatment determined at partnership level.
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Tax treatment determined at partnership level... treatment determined at partnership level. (a) In general. A partner's treatment of partnership items on the... treatment of the item on the partnership return, the IRS generally cannot adjust the treatment of that...
27 CFR 24.271 - Payment of tax by return with remittance.
... assigned a single Employer Identification Number as defined in 26 CFR 301.7701-12; (B) “Reasonably expects... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Payment of tax by return..., 2014....
26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.
... employer, pursuant to the provisions of 26 CFR (1939) 410.501(b) (Regulations 100) or of 26 CFR (1939) 411... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement...
... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns of the railroad unemployment repayment... (Selected Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3A Returns of the railroad...) and section 1 of the Railroad Unemployment Insurance Act) shall make a return of the tax imposed...
26 CFR 1.383-2 - Limitations on certain capital losses and excess credits in computing alternative minimum tax...
... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Limitations on certain capital losses and excess credits in computing alternative minimum tax. 1.383-2 Section 1.383-2 Internal Revenue INTERNAL REVENUE... Reorganizations § 1.383-2 Limitations on certain capital losses and excess credits in computing...
... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Designation or selection of tax matters partner for a limited liability company (LLC). 301.6231(a)(7)-2 Section 301.6231(a)(7)-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURE AND ADMINISTRATION PROCEDURE AND ADMINISTRATION Assessment In General...
26 CFR 48.4221-7 - Tax-free sales of tires and tubes.
... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Tax-free sales of tires and tubes. 48.4221-7... Tax-free sales of tires and tubes. (a) In general. A manufacturer of tires or inner tubes that are... articles taxable under section 4071 may be sold tax free: (1) The tire or tube is sold for use by...
... nevertheless either unable to pay the tax or would suffer an undue hardship (as described in 26 CFR 1.6161-1(b... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to file tax return or to pay tax. 70.96 Section 70.96 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...
... Applicable rate of tax. The rate of tax applicable to any GST (applicable rate) is determined by multiplying the maximum Federal estate tax rate in effect at the time of the GST by the inclusion ratio (as... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Applicable rate of tax. 26.2641-1 Section...
26 CFR 25.7701-1 - Tax return preparer.
... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax return preparer. 25.7701-1 Section 25.7701-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 General Actuarial Valuations § 25.7701-1 Tax...
26 CFR 1.57-1 - Items of tax preference defined.
... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Items of tax preference defined. 1.57-1 Section 1.57-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Preference Regulations § 1.57-1 Items of tax preference defined. (a) (b) Accelerated depreciation on section 1250 property—(1) In general....
27 CFR 26.112 - Returns for deferred payment of tax.
... in 26 CFR 301.7701-12; (ii) “Reasonably expects” means that there is no existing or anticipated... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Returns for deferred... Feb. 22, 2011 to Feb. 24, 2014....
... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Tax treatment of nonqualified withdrawals. 3.7 Section 3.7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) CAPITAL CONSTRUCTION FUND § 3.7 Tax treatment of nonqualified withdrawals. (a) In general. Section 607(h) of the Act provides...
27 CFR 70.103 - Failure to pay tax.
... CFR 70.97. (26 U.S.C. 5684(a) and 5761(b)) Assessable Penalties ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Failure to pay tax. 70.103... § 70.103 Failure to pay tax. Whoever fails to pay any tax imposed by Part I of Subchapter A of...
... 20 Employees' Benefits 2 2011-04-01 2011-04-01 false Work for religious, charitable, educational... SOCIAL SECURITY ADMINISTRATION FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950- ) Employment, Wages, Self-Employment, and Self-Employment Income Work Excluded from Employment § 404.1025 Work...
... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Tax on sale of oil or gas properties. 1.632-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Sales and Exchanges § 1.632-1 Tax on sale of oil or gas... undeveloped claims, has demonstrated the principal value of oil or gas property, which prior to his...
...: (a) Section 4221 and 27 CFR 53.131, “Tax-free sales; general rule”. (b) Section 4223 and 27 CFR 53... and 27 CFR 53.140, “Registration”. ... 27 Alcohol, Tobacco Products and Firearms 2 2012-04-01 2011-04-01 true Other tax-free sales....
... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Questions and answers relating to the tax on unearned income certain minor children (Temporary). 1.1(i)-1T Section 1.1(i)-1T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Normal Taxes and Surtaxes §...
... disregard of rules and regulations, or to fraud with intent to evade tax. Except as otherwise provided in... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Extension of time for payment of estate tax... ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 Procedure and Administration §...
26 CFR 1.511-1 - Imposition and rates of tax.
... 511(a)(2)(B) are subject to normal tax and surtax at the corporate rates provided by section 11. Under... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Imposition and rates of tax. 1.511-1 Section 1.511-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME...