Regulations 79 (1936 Ed.) Relating to Gift Tax Under the Revenue Act of 1932, as Amended and Supplemented by the Revenue Acts of 1934 and 1935U.S. Government Printing Office, 1936 - 84 halaman |
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abatement adequate and full amended by section amount assessed amount determined amount of gifts amount of tax annuity applicable assessment and collection August 31 bankruptcy become final Board of Tax bond calendar year 1936 calendar year thereafter cent per annum centum in addition collector Commissioner computed consideration in money credit or refund decision deductions distraint donor due date expiration extension failure to file false or fraudulent filed a petition future interest gift tax gifts in excess Internal Revenue jeopardy assessment Liberty bonds lien mailed ment money or money's net gifts nonresident nonresident alien notice and demand overpayment paid payable penalties period of limitation person preceding calendar prior proceeding in court provided in section rate schedule redetermination relief of debtors resident Revenue Act Revised Statutes section 513 specific exemption surety bond Tax Appeals tax imposed taxpayer tion total amount United waiver
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Halaman 62 - The liability, at law or in equity, of a transferee of property of a taxpayer...
Halaman 74 - 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 34 - ... (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 52 - 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 17 - Including the encouragement of art and the prevention of cruelty to children or animals; (5) 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...
Halaman 75 - The district courts of the United States at the instance of the United States are hereby invested with such jurisdiction to make and issue, both in actions at law and suits in equity, writs and orders of injunction, and of ne exeat republica, orders appointing receivers, and such other orders and process, and to render such judgments and decrees, granting in proper cases both legal and equitable relief together, as may be necessary or appropriate for the enforcement of the internalrevenue laws.
Halaman 14 - 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 17 - Columbia, for exclusively public purposes; (2) a corporation, or trust, or community chest, fund? or foundation, organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals...
Halaman 60 - ... 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.
Halaman 61 - The Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, may compromise any civil or criminal case arising under the internal revenue laws...