You may apply for such an extension by filing Form 2688, Application For Extension Of Time To File, with the District Director of Internal Revenue for your district, or you may make your application in a letter.

Send your return to the Director of Internal Revenue for the district in which you have your legal residence or principal place of business.

If your principal place of abode for the tax year is outside the United States ( including Alaska and Hawaii ), Puerto Rico, or the Virgin Islands and you have no legal residence or principal place of business in any Internal Revenue district in the United States, you should file your return with the Office of International Operations, Internal Revenue Service, Washington 25, D.C..

Revenue Ruling 54-17 provides that if the corporation against which a tax was assessed has since been liquidated by merger with a successor corporation, a claim for refund should be filed by the successor in the name and on behalf of the corporation which paid the tax, followed by the name of the successor corporation.

Other sections of the 1954 Internal Revenue Code provide for survival of certain of a transferor's tax attributes following a tax-free reorganization.

Daniel personally led the fight for the measure, which he had watered down considerably since its rejection by two previous Legislatures, in a public hearing before the House Committee on Revenue and Taxation.

The Revenue Service disallowed the claim, invoking a law provision that generally bars deductions for expenses incurred in connection with what it said was tax-exempt income.

; Assault on an officer of Revenue and Customs: This offence is created by section 32 ( 1 ) of the Commissioners for Revenue and Customs Act 2005.

This offence was abolished and replaced by the Commissioners for Revenue and Customs Act 2005.

* 1861 – American Civil War: in order to help pay for the war effort, the United States government levies the first income tax as part of the Revenue Act of 1861 ( 3 % of all incomes over US $ 800 ; rescinded in 1872 ).

Alan Jay Lerner's pattern of financial mismanagement continued until his death from cancer in 1986, when he reportedly owed the US Internal Revenue Service over US $ 1, 000, 000 in back taxes, and was unable to pay for his final medical expenses.

* Chief Revenue Officer or CRO – Responsible for all revenue within the organization

Similarly, section 7482 of the Internal Revenue Code provides that the U. S. Supreme Court and the federal courts of appeals may impose penalties where the taxpayer's appeal of a U. S. Tax Court decision was " maintained primarily for delay " or where " the taxpayer's position in the appeal is frivolous or groundless.

A July 2009 Gallup Poll found only 30 % Americans thought the Fed was doing a good or excellent job, a rating even lower than that for the Internal Revenue Service, which drew praise from 40 %.

Pauline McLynn reprised her role as Mrs Doyle in 2001 for a run of advertisements for the Inland Revenue, reminding people to get their taxes in on time by uttering her catchphrase from the programme (' Go on, go on ' repeated over and over again ).

Hoover expanded civil service coverage of Federal positions, canceled private oil leases on government lands, and by instructing the Justice Department and the Internal Revenue Service to pursue gangsters for tax evasion, he enabled the prosecution of mobster Al Capone.

* 1971 – The Alcohol, Tobacco, and Firearms Division of the U. S. Internal Revenue Service raids the home of Ken Ballew for illegal possession of hand grenades, which all turn out to be inert or dummies.

The Charlotte Observer reported that the Internal Revenue Service ( IRS ) still holds Bakker and Roe Messner, Tammy Faye's husband from 1993 until her death in 2007, liable for personal income taxes owed from the 1980s when they were building the PTL empire, taxes assessed after the IRS revoked the PTL ministry's nonprofit status.

The demand for an additional amount of labour depends on the Marginal Revenue Product ( MRP ) and the marginal cost ( MC ) of the worker.

All UK Bureaux de change are registered with Her Majesty's Revenue and Customs which issues a trading licence for each location.

In 1989 the Internal Revenue Service began investigating the Reagans for whether they owed additional tax on the gifts and loans of high-fashion clothes and jewelry to Nancy during their time in the White House ( recipients benefiting from the display of such items recognize taxable income even if they are returned ).

Taking a combined 29 % BCA / personal stake in Group Lotus, Wickins negotiated with the Inland Revenue, and then brought in new investors: merchant bank Schroeder-Wagg ( 14 %); Michael Ashcroft, Baron Ashcroft's Bermudan operating company Benor ( 14 %); Sir Anthony Bamford of JCB ( 12 %).

Image: Media-Image-SCO-revenue-per-share-2002-2006. jpg | The SCO Group Revenue per Share ( 2002 – 2006 )

* Open Secrets: Advocacy Group Spending MoveOn's spending as an advocacy group (" data is based on records released by the Internal Revenue Service on Monday, October 23, 2006 ").

In August 2007, Air Tanzania selected the Revenue Accounting Bureau Service offered by Mercator, the airline IT solutions provider of the Emirates Airline Group.

PRT is administered by the Energy Group of the Large Business Service of HM Revenue and Customs ( formerly the Oil Taxation Office of Inland Revenue ).

A Group Exemption Letter or ( GEL ) is a special letter that is issued by the United States Internal Revenue Service ( IRS ).

Although RCPO began work when the CRC Act came into force in April 2005, its prosecutors were initially drawn from the merger of the Customs & Excise Prosecutions Office ( CEPO ) ( which was itself established in 2003 from the previous HM Customs and Excise Solicitors ' Office ) and the Inland Revenue Crime Group.

If the Internal Revenue Service ( in refusing the FCDC Church of Scientology, Washington DC non-profit status ) continues to act up or if the FDA does sue we can of course Comm Ev of Evidence them and if found guilty, label and publish them as a Suppressive Group and fair game ... one is fair game until he or she declares against us.

Revenue of the Ekornes Group exceeded NOK 100 million.

This would be the only time in the history of the U. S. income tax ( which dates back to the passage of the Revenue Act of 1862 ) that the top rate was reduced and the bottom rate increased concomitantly.

Revenue cannot be increased without bundling because as seller increases the price above $ 60 for one of the goods, one of the consumers will refuse to buy it.

Revenue was significantly increased from 800 billion to 1. 6 trillion rupiah.

Enrollment further expanded as demand for trained accountants grew after the passage of the Revenue Act of 1913 and World War I increased the need for government clerks with office skills.

Three months later, the estimates for construction of the Commerce building was increased to $ 16 million from $ 10 million and for the Internal Revenue building to $ 10. 5 million from $ 2. 5 million.

* provides increased value to the business ( Increased Revenue, Avoided Cost, or Improved Service ) from the use of the new or enhanced IT systems.

The Revenue Act of 1940 temporarily and permanently increased individual income tax rates, temporarily and permanently increased corporate tax rates ( top rate rose from 19 % to 33 %), and temporarily increased most excise tax rates to 30-50 %.

The United States Second Revenue Act of 1940 created a corporate excess profits tax ( top rate 50 %) and increased corporate tax rates ( top rate from 33 % to 35 %).

The Revenue Act of 1941 permanently extended the temporary individual, corporate, and excise tax increases of 1940, increased the excess profits tax by 10 percentage points ( top rate rose from 50 to 60 percent ) and increased corporate tax rates 6-7 percentage points ( top rate increased from 24 percent to 31 percent ).

The United States Revenue Act of 1943 increased federal excise taxes on, among other things, alcohol, jewelry, telephones, and admissions, and raised the excess profits tax rate from 90 % to 95 %.

The United States Revenue Act of 1948 reduced individual income tax rates 5-13 percent, increased the personal exemption amount from $ 500 to $ 600, permitted married couples to split their incomes for tax purposes, made the distinction between community property jurisdictions and non-community property jurisdictions less relevant in the administration of the income, estate, and gift taxes, and provided additional exemption for taxpayers age 65 and older.

The United States Revenue Act of 1950 eliminated a portion of the individual income tax rate reductions from the 1945 and 1948 tax acts, and increased the top corporate rate from 38 percent to 45 percent.

The United States Revenue Act of 1951 temporarily increased individual income tax rates through 1953, and temporarily raised corporate tax rates 5 percentage points through March 31, 1954.

The United States Revenue Act of 1971 reinstated the investment tax credit, repealed the 7 % automobile excise tax, and increased the minimum standard deduction from $ 1, 000 to $ 1, 300.

The United States War Revenue Act of 1917 greatly increased federal income tax rates while simultaneously lowering exemptions.

The 1954 Code temporarily extended the Revenue Act of 1951's 5 percentage point increase in corporate tax rates through March 31, 1955, increased depreciation deductions by providing additional depreciation schedules, and created a 4 percent dividend tax credit for individuals.

223 ( June 30, 1864 ), increased the income tax rates established by the Internal Revenue Act of 1862.

Revenue increased by 5. 5 % to € 1, 808. 0 million in Q2, led by growth in Oceanfreight, as Q2 EBITDA declined to € 70. 0 million with improvements in Asia offset by weakness in Southern Europe and the Americas.