Regulations 79 Relating to Gift Tax Under the Revenue Act of 1932U.S. Government Printing Office, 1933 - 76 halaman |
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abatement adequate and full amount assessed amount determined amount of gifts amount of tax annuity assessment and collection become final Board of Tax bona fide purchaser bond cent a month cent per annum centum in addition citizen collector Commissioner computed consideration in money credit or refund decision deductions distraint due date expiration extension false or fraudulent fiduciary capacity file a return files a petition full consideration future interest gifts in excess granted Internal Revenue jeopardy assessment Liberty bonds lien mailed ment money or money's money's worth net gifts nonresident Nonresident alien notice and demand overpayment paid payable penalties period of limitation person liable proceeding in court provided in section provisions of section receivership proceeding redetermination resident Revenue Act Revised Statutes section 513 statute of limitations surety bond Tax Appeals tax liability taxable taxpayer tion total amount trust United unpaid amount valuation waiver
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Halaman 66 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included In the return, and may require the attendance of the person...
Halaman 26 - ... (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.
Halaman 43 - In the case of a false or fraudulent return with intent to evade tax or of a failure to file a return the tax may be assessed, or a proceeding In court for the collection of such tax may be begun without assessment, at any time.
Halaman 44 - The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.
Halaman 10 - ... posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual ; (6) the special fund for vocational rehabilitation authorized by section 12 of the World War Veterans
Halaman 8 - Where property is transferred for less than an adequate and full consideration in money or money's worth, then the amount by which the value of the property exceeded the value of the consideration shall be deemed a gift, and shall be included in computing the amount of gifts made during the calendar year.
Halaman 65 - Internal revenue tax for any taxable period. (b) FINALITY. — If such agreement Is approved by the Secretary, the Under Secretary, or an Assistant Secretary, within such time as may be stated In such agreement, or later agreed to, such agreement shall be final and conclusive, and, except upon a showing of fraud or malfeasance, or misrepresentation of a material fact...
Halaman 65 - Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid.
Halaman 13 - The value of the property is the price at which such property would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts.
Halaman 61 - ... or paid to him, and by him paid into the treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the direction of the secretary of the treasury or other proper officer of the government...