Revenue Proposals: Hearings Before the Subcommittee on Business, Commerce and Fiscal Affairs... |
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ABERNETHY additional Administration agencies amount Arlington County assessment authority Board BROYHILL Budget and Executive CABELL Center Chairman Commissioner Committee commuter tax Congress CORNICK corporation cost Council D.C. Public Schools decedent Department District Government District income tax District of Columbia dollars EARLE CABELL earned employees employment estate tax estimated exemption expenditures Fairfax Fairfax City Fairfax County FAUNTROY Federal City College Federal Government Federal income tax Federal payment Finance fiscal year 1972 funds gross increase Internal Revenue Code jurisdictions Maryland Mayor ment metropolitan area MIKVA million Montgomery County needs nonresident Office operating paid payroll percent personnel population Prince George's County problems property tax proposed reciprocal income tax request residents school system SCOTT Special Education statement summer school tax imposed tax rate tax return taxable income taxpayer teachers tion Total tuition Washington
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Seite 11 - Except as provided In 276 — (a) Genera] Rule. The amount of Income taxes Imposed by this title shall be assessed within three years after the return was filed, and no proceeding In court without assessment for the collection of such taxes shall be begun after the expiration of such period.
Seite 23 - Act, but the repeal of existing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Seite 22 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, 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.
Seite 12 - 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.
Seite 10 - ... from his own knowledge and from such information as he can obtain through testimony or otherwise.
Seite 12 - Where before the expiration of the time prescribed in subsection fa) for the assessment of the tax, both the Commissioner and the taxpayer have consented in writing to its assessment after such time, the tax may be assessed at any time prior to the expiration of the period agreed upon.
Seite 16 - Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud Is with the knowledge or consent of the person authorized or required to present such return...
Seite 15 - Tax shown on return. — (1) GENERAL RULE. — Where the amount determined by the taxpayer as the tax imposed by this title, or any installment thereof, or any part of such amount or installment, is not paid on or before the date prescribed for its payment, there shall be collected as a part of the tax, interest upon such unpaid amount at the rate of 1 per centum a month from the date prescribed for its payment until it is paid.
Seite 23 - ... changed, modified, or repealed by this act may be prosecuted and punished in the same manner and with the same effect as if this act had not been passed.
Seite 5 - Secretary or his delegate: (1) Inclusion in returns. Any person required under the authority of this title to make a return, statement, or other document shall Include in such return, statement, or other document such identifying number as may be prescribed for securing proper identification of such person.