Regulations 84 Relating to the Tax on Cotton Ginning Under the Cotton Control Act (Public, No. 169, Seventy-third Congress). |
Common terms and phrases
ACT SEC affidavit agreement Agricultural Adjustment Act American Samoa amount of cotton amount of tax application for bale approval average central market bale of lint bale tag issued bond central market price certificates of exemption certificates of tagging channels of interstate conviction thereof cotton ginned cotton harvested prior cotton on farms cotton produced crop destroying the bale effective period emptying or breaking exceeding exemption certificates foreign commerce ginner ginning of cotton Guam imprisonment interest Internal Revenue interstate and foreign levy Liberty bonds number of bales oath otherwise identified person who willfully Philippine Islands possession any bale pound of lint producers of cotton provisions publicly owned experimental putting cotton refund or credit regulations prescribed return or list REVENUE ACT Revised Statutes Secretary of Agriculture seed cotton serial number suit or proceeding sureties tag or certificate tags and certificates tax becomes effective tax due tax imposed tion Treasury willfully fails
Popular passages
Page 23 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 24 - ... willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
Page 24 - ... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Page 24 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 23 - No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon within that time, nor after the expiration of...
Page 26 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 9 - ... (f ) The provisions of this title shall be applicable to the United States and its possessions, except the Philippine Islands, the Virgin Islands, American Samoa, the Canal Zone, and the island of Guam...
Page 34 - All provisions of law, including penalties, applicable with respect to the taxes imposed by section 600 of the Revenue Act of 1926, and the provisions of section 626 of the Revenue Act of 1932, shall, insofar as applicable and not inconsistent with the provisions of this title, be applicable in respect of taxes imposed by this title: Provided, That the Secretary of the Treasury...
Page 2 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 36 - No suit or proceeding shall be maintained -in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...