The Code of Federal Regulations of the United States of America Having General Applicability and Legal Effect in Force June 1, 1938: 1st Ed., Published by the Division of the Federal Register, the National Archives, Pursuant to Section 11 of the Federal Register Act as Amended June 19, 1937U.S. Government Printing Office, 1939 - Administrative law |
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Page 1900
ciency will be jeopardized by delay , such | Commissioner waive the restrictions on deficiency shall be assessed immedi- the assessment of the whole or any part ately as provided in section 273. ( See of the deficiency .
ciency will be jeopardized by delay , such | Commissioner waive the restrictions on deficiency shall be assessed immedi- the assessment of the whole or any part ately as provided in section 273. ( See of the deficiency .
Page 1913
filed with the Commissioner since the SEC . 312. Notice of fiduciary relationship.enactment of the Revenue Act of 1926 ( a ) Fiduciary of taxpayer . - Upon notice to shall be considered as sufficient notice to the Commissioner that any ...
filed with the Commissioner since the SEC . 312. Notice of fiduciary relationship.enactment of the Revenue Act of 1926 ( a ) Fiduciary of taxpayer . - Upon notice to shall be considered as sufficient notice to the Commissioner that any ...
Page 2935
( e ) The Commissioner to whom the ( k ) The Chairman of the respective Bureau of Locomotive Inspection reports . divisions . Merely procedural matters in Uncontested matters arising under the any formal case or pending matter ...
( e ) The Commissioner to whom the ( k ) The Chairman of the respective Bureau of Locomotive Inspection reports . divisions . Merely procedural matters in Uncontested matters arising under the any formal case or pending matter ...
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Contents
UNITED STATES OF AMERICA | 1982 |
Containing documents of general applicability | 2160 |
OF | 2192 |
4 other sections not shown
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accordance acquired addition adjusted alien allowed amended amount applicable assessment authorized basis beginning bond capital centum claim close collection collector Commissioner complete computed considered contract corporation cost deductions deficiency determined distribution dividends earnings employees ending example excess exchange exemption expenses Federal filed foreign Form gain or loss gross income holding imposed income tax individual interest Internal Revenue Internal Revenue Code issued less liability limited liquidation loss manufacturer means ment method net income nonresident operating organized paid paragraph partnership payment percent performed period person poration portion prescribed prior production profits purchased reason received refund regulations relating resident respect Revenue Act rule securities shareholder shares sources subcontract surtax taxable taxpayer term thereof tion trade trust United