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..

In that event, they note, the Revenue Service might declare the pension plan is discriminatory and deny it tax privileges under the law.

; 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.

Revenue in the industry is expected to grow by 12. 9 % in 2008.

Note that outside of the US military and some US government agencies, including the Internal Revenue Service, this format is usually referred to as " ordinal date ", rather than " Julian date "

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.

Crain asserts that he " is not subject to the jurisdiction, taxation, nor regulation of the state ," that the " Internal Revenue Service, Incorporated " lacks authority to exercise the judicial power of the United States, that the Tax Court is unconstitutionally attempting to exercise Article III powers, and that jurisdiction over his person has never been affirmatively proven.

Revenue from bauxite mining is expected to fall significantly in 2010 due mainly to the world economic situation.

* 1932 – The Revenue Act of 1932 is enacted, creating the first gas tax in the United States, at a rate of 1 cent per US gallon ( 1 / 4 ¢/ L ) sold.

Revenue sharing is still practiced in the NFL today, and is credited with strengthening the league.

Revenue philately is the study of stamps used to collect taxes or fees on such things as, legal documents, court fees, receipts, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses and newspapers.

Revenue is drawn from ticket sales, network television broadcasts, pay-per-view broadcasts, branded merchandise and home video.

Tax collection is performed by a government agency such as Canada Revenue Agency, the Internal Revenue Service ( IRS ) in the United States, or Her Majesty's Revenue and Customs ( HMRC ) in the United Kingdom.

The Internal Revenue Code is the statutory basis of federal tax law in the United States.

The Code of Federal Regulations is the Internal Revenue Service's own regulatory interpretation of the federal tax laws passed by Congress, which carry the weight of law if the interpretation is reasonable.

An exception to federal sovereign immunity is in the United States Tax Court, where a taxpayer may sue the Commissioner of Internal Revenue.

On July 3, 2007, the Court ( through the original three-judge panel ) ruled ( 1 ) that the taxpayer's compensation was received on account of a non-physical injury or sickness ; ( 2 ) that gross income under section 61 of the Internal Revenue Code does include compensatory damages for non-physical injuries, even if the award is not an " accession to wealth ," ( 3 ) that the income tax imposed on an award for non-physical injuries is an indirect tax, regardless of whether the recovery is restoration of " human capital ," and therefore the tax does not violate the constitutional requirement of Article I, Section 9, Clause 4, that capitations or other direct taxes must be laid among the states only in proportion to the population ; ( 4 ) that the income tax imposed on an award for non-physical injuries does not violate the constitutional requirement of Article I, Section 8, Clause 1, that all duties, imposts and excises be uniform throughout the United States ; ( 5 ) that under the doctrine of sovereign immunity, the Internal Revenue Service may not be sued in its own name.

* Revenue stamps — used to collect taxes or fees on items such as documents, tobacco, alcoholic drinks, hunting licenses and medicines.

* July 9 – The US Treasury formally renames the Bureau of Internal Revenue ; the new name ( which had previously been used informally ) is the Internal Revenue Service.

Published Revenue Rulings are released in the weekly Internal Revenue Bulletin and again in the semi-annual Cumulative Bulletin ; they do not have the force or effect of regulations, but nonetheless may be cited and used by the public.

* Internal Revenue Code, the federal tax code used in the United States

Revenue from the Cypress Bayou casino has provided the Chitimacha with funds used to recover land historically part of the reservation.

Revenue earned from the wireless service will be used to fund future EDA initiatives within the city.

Sparta's current sales tax of 6. 725 cents on the dollar would jump to 7. 225 cents for seven years and then back off to 6. 975 cents. Revenue would be used to purchase, construct and maintain a park at a location to be determined.

* Revenue stamps, used on documents to indicate payment of tax

Intermediate sanctions is a term used in regulations enacted by the United States Internal Revenue Service that is applied to non-profit organizations who engage in transactions that inure to the benefit of a disqualified person within the organization.

In the United States, California Baptist pastor Wiley Drake achieved notoriety for boasting that he had prayed for the death of current president Barack Obama ; he had previously used such prayers against employees of the Internal Revenue Service, Americans United for Separation of Church and State, and George Tiller ; while serving as a party for the plaintiff in a 2009 case regarding Obama's citizenship, he later retracted his prayer, and called for other Christians to abstain from similar action " until Obama can be tried for treason ".

* USS Gallatin ( 1807 ), a sailing ship used initially by the U. S. Revenue Cutter Service, fought in the War of 1812

Revenue from the Georgia motor fuel tax is currently restricted to roads and bridges and cannot be used for public transportation, further complicating potential sources of state funding for MARTA.

Businesses that purchase goods and services that are consumed, used or supplied in the course of their " commercial activities " can claim " input tax credits " subject to prescribed documentation requirements ( i. e., when they remit to the Canada Revenue Agency the GST they have collected in any given period of time, they are allowed to deduct the amount of GST they paid during that period ).

To facilitate this program, the U. S. Congress passed the Federal Unemployment Tax Act ( FUTA ), which authorizes the Internal Revenue Service ( IRS ) to collect an annual federal employer tax used to fund state workforce agencies.

Hand's interpretations of complex Internal Revenue Codes, which he called " a thicket of verbiage ", have been used as guides in the gray area between individual and corporate taxes.

Prohibit funds to be used by the Internal Revenue Service to implement a Spanish-language version of the " Where's my Refund?

E-mails, supposedly from the Internal Revenue Service, have been used to glean sensitive data from U. S. taxpayers.

Although things such as home ownership, pension plans, and Individual Retirement Accounts ( IRAs ) can be broadly considered " tax shelters ", insofar as funds in them are not taxed, provided that they are held within the Individual Retirement Account for the required amount of time, the term " tax shelter " was originally used to describe primarily certain investments made in the form of limited partnerships, some of which were deemed by the U. S. Internal Revenue Service to be abusive.

Consolidated Fund or the Consolidated Revenue Fund is the term used for the main bank account of the government in many of the countries in the Commonwealth of Nations.

If the income tax varying powers of the Scottish Parliament were to be used ( the rate can be changed by plus or minus three percent ), the additional revenue raised would be paid by the HM Revenue and Customs directly to the Scottish Consolidated Fund.

Tax returns in the United States are reports filed with the Internal Revenue Service ( IRS ) or with the state or local tax collection agency ( California Franchise Tax Board, for example ) containing information used to calculate income tax or other taxes.

* An income tax imposed by the Revenue Act of 1916 on such dividend was unconstitutional, even where the dividend indirectly represented accrued earnings of the corporation.

IRS Revenue Ruling 59-60 states that earnings are preeminent for the valuation of closely held operating companies.

Formerly Britain's most famous 20th Century prostitute but now retired and confirmed as a Christian, St Clair achieved recognition when she accused the Inland Revenue in the High Court of England of being " Her Majesty's pimps ", and living off immoral earnings, after its classification of prostitution as a trade in a high profile court case.

She accused the Inland Revenue of trying to live off immoral earnings when they asked her to pay £ 112, 779. 92 in back income tax, because they classed prostitution as a trade.