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 1731
period . If the change is approved by period for which return is made bears to the Commissioner , the taxpayer shall twelve months . thereafter make his returns and com - jeopardy . — For closing of taxable year in case ( 1 ) Closing of ...
period . If the change is approved by period for which return is made bears to the Commissioner , the taxpayer shall twelve months . thereafter make his returns and com - jeopardy . — For closing of taxable year in case ( 1 ) Closing of ...
Page 1907
before the expiration of the period previ- to be effective , must be made after the ously agreed upon . return is filed and must be in such lan( c ) Collection after assessment . - Where the assessment of any income tax imposed guage as ...
before the expiration of the period previ- to be effective , must be made after the ously agreed upon . return is filed and must be in such lan( c ) Collection after assessment . - Where the assessment of any income tax imposed guage as ...
Page 1911
The period of by the terms of the extension for its pay- | limitation for assessment of any such liament until it is paid , and no other interest | bility of a transferee or fiduciary shall be shall be collected on such unpaid amount as ...
The period of by the terms of the extension for its pay- | limitation for assessment of any such liament until it is paid , and no other interest | bility of a transferee or fiduciary shall be shall be collected on such unpaid amount as ...
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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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Common terms and phrases
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
Bibliographic information
| Title | 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, 1937 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, 1937, National Archives (U.S.) Book 2 of The Code of Federal Regulations of the United States of America: Having General Applicability and Legal Effect in Force June 1, 1938, United States. Division of the Federal Register |
| Contributor | National Archives (U.S.) |
| Publisher | U.S. Government Printing Office, 1939 |
| Original from | the University of California |
| Digitized | 1 Jul 2008 |
| Export Citation | BiBTeX EndNote RefMan |