To Provide Revenue for the District of Columbia, and for Other Purposes: Hearings Before the Joint Subcommittees on Fiscal Affairs of the House and Senate Committees on the District of Columbia...84th Congress, 2d Session, on H.R. 8168...Jan. 11-17, 1956

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Página 6 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof...
Página v - After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year. (b) Farmers or fishermen.
Página 1 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Página 6 - 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 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...
Página i - For the purposes of this paragraph a fractional part of a month shall be disregarded unless it amounts to more than half a month, in which case it shall be considered as a month.
Página 6 - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
Página 6 - ... matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in...
Página v - Every individual (other than a nonresident alien with respect to whose wages, as defined in section...
Página ii - ... subsection shall not apply, and there shall be paid at the time of such filing all Installments of estimated tax which would have been payable on or before such time if the declaration had been filed within the time prescribed in section...

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