Phase IV Insurance, Health, and Procedural RegulationsU.S. Government Printing Office, 1973 - 31 Seiten |
Andere Ausgaben - Alle anzeigen
Häufige Begriffe und Wortgruppen
act or transaction amended amount applicant August 12 base levels base period profit certification chapter charging prices civil penalty Cost of Living Council actions Council or IRS covered earned premium custom products customary practice derived from charging determination district director documents effect exceed its base Federal firm's fiscal health services initial action institutional and noninstitutional Internal Revenue Service IRS District Office key IRS District Living Council Order means noninstitutional providers notice of probable paragraph period of projection period profit margin Phase prenotifier price category Price Commission price increases prices above base prices in violation probable violation procedures products or services profit margin excess profit margin limitation proposed providers of health Purpose and scope rate increase ratemaking process rating bureau reasonably identifiable reflect physical refunds regulations regulatory agency remedial order remission of revenues request for reconsideration requests for exceptions requirements sales of custom suant submitted subpart F subpena tion
Beliebte Passagen
Seite 5 - A taxpayer or his representative who desires an oral discussion of the issue or issues involved should indicate such desire in writing when filing the request or soon thereafter in order that the conference may be arranged at that stage of consideration when it will be most helpful.
Seite 5 - It is the practice of the Service to process requests for rulings or determination letters in regular order and as expeditiously as possible. Compliance with a request for consideration of a particular matter ahead of its regular order, or by a specified time, tends to delay the disposition of other matters.
Seite 2 - information letter" is a statement issued either by the National Office or by a district director which does no more than call attention to a well-established interpretation or principle of tax law, without applying it to a specific set of facts. An information letter may be issued when the nature of the request from the individual or the organization suggests that it is seeking general information, or where the request does not meet all the requirements of paragraph (e) of this section, and it is...
Seite 4 - A subpoena may be served by any person who is not a party and is not less than 18 years of age. Service of a subpoena upon a person named therein shall be made by delivering a copy thereof to such person...
Seite 11 - ... Price Commission Rulings may be proposed only by the Chief Counsel for the Internal Revenue Service and the General Counsels of the Council, Board, and Commission, respectively. § 401.902 Basis for proposals of publication. A proposed ruling will be formulated for publication only where it will be: (a) Of general applicability, (b) Illustrative of a general principle, or (c) Of assistance to the public, Service personnel, and others concerned, in applying the Act and economic stabilization regulations...
Seite 10 - Counsel or the Regional Counsel concerned sends a letter to the person charged with the violation, advising him of the charges against him and the law, regulation, or order that he is charged with violating, and offering to compromise the penalty. The person charged with the violation may present, to the official who signed the letter, any oral or written material or information in answer to the charges, explaining, mitigating, or denying...
Seite 5 - The request must contain a statement whether, to the best of the knowledge of the taxpayer or his representative, the identical issue is being considered by any field office of the Service in connection with an active examination or audit of a tax return of the taxpayer already filed.
Seite 2 - determination letter" is a written statement issued by a district director in response to an inquiry by an individual or an organization, which applies to the particular facts involved the principles and precedents previously announced by the National Office.
Seite 7 - ... the person to whom the notice or order is issued may file a reply. The reply must be in writing. He may also request an appointment for a personal appearance, which must be held within the 10-day period provided for reply. He may be represented or accompanied by counsel at the personal appearance. The Commission will extend the 10-day reply period for good cause shown.
Seite 9 - FEO is subject to a civil penalty of not more than $2,500 for each violation. This subpart prescribes procedures governing the compromise and collection of those civil penalties which the FEO considers appropriate or advisable to settle through compromise.