26 usc 5061 d

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1 featured result for 26 usc 5061 d

- 26 USC 5061 - Sec. 5061. Method of collecting tax
- US Code - Title 26: Internal Revenue Code

160 documents for 26 usc 5061 d

Are you searching for documents in United States › cite '26 USC 5061 - Sec. 5061. Method of collecting tax'?

- Alcohol, tobacco, and other excise taxes: Small alcohol excise taxpayers; quarterly excise tax filing,
...27 CFR Parts 19, 24, 25, 26 and 70. [T.D. TTB-41]. RIN 1513-AB17. Quarterly Ex...: A Legacy for Users, which amended section 5061 of the Internal Revenue Code of 1986. Before passa...
- FR, February 02, 2006
- Rules
- Alcohol and Tobacco Tax and Trade Bureau
- 27 CFR 25.164 - Quarterly and semimonthly returns.
...,000 in taxes with respect to beer imposed by 26 U.S.C. 5051 and 7652 in the preceding calendar yea...(v) The controlled group rules of 26 U.S.C. 5061(e), which concern treatment of controlled groups a...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- 27 CFR 70.305 - Timely mailing treated as timely filing.
...(a) General rule. Title 26 U.S.C. 7502 provides that, if the requirements of ...Except as provided in 26 U.S.C. 5061 for the filing of returns and payment of a tax und...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms

- 27 CFR 26.112 - Returns for deferred payment of tax.
...(v) The controlled group rules of 26 U.S.C. 5061(e), which concern treatment of controlled groups a...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- Alcohol, tobacco, and other excise taxes: Small alcohol excise taxpayers; quarterly excise tax filing; cross-reference,
...27 CFR Parts 19, 24, 25, 26 and 70. [Notice No. 56]. RIN 1513-AB17. Quarterly ... tax payment procedure contained in section 5061 of the Internal Revenue Code of 1986 as amended by...
- FR, February 02, 2006
- Proposed rules
- Alcohol and Tobacco Tax and Trade Bureau
- 27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or legal holiday.
...(a) In general. Title 26 U.S.C. 7503 provides that when the last day prescr...5061, 5703, and 6302 and the regulations covering the s...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- 27 CFR 19.235 - Deferred payment return periods—quarterly and semimonthly.
... with respect to distilled spirits imposed by 26 U.S.C. 5001 and 7652 for the current calendar year...(3) The controlled group rules of 26 U.S.C. 5061(e), which concern treatment of controlled groups a...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- 27 CFR 25.165 - Payment of tax by electronic fund transfer.
... liabilities incurred under this part and parts 26 and 27 of this chapter, shall use a commerical ban...1335, as amended (26 U.S.C. 5061)). [T.D. ATF-224, 51 FR 7673, Mar. 5, 1986, as ame...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- 27 CFR 24.271 - Payment of tax by return with remittance.
...,000 in taxes with respect to wine imposed by 26 U.S.C. 5041 and 7652 in the preceding calendar yea...(E) The controlled group rules of 26 U.S.C. 5061(e), which concern treatment of controlled groups a...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms
- 27 CFR 40.32 - Rates of special tax.
...(a) General. Title 26 U.S.C. 5731(a)(1) imposes a special tax of $1,000 ...5061(e)(3) shall be treated as one taxpayer for the pur...
- Code of Federal Regulations - Title 27: Alcohol, Tobacco Products and Firearms