On motion of the Amici Curiae, the court directed that a ruling be obtained from the Commissioner of Internal Revenue as to the federal income tax consequences of the Government's plan.

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.

All checks and money orders should be made payable to Internal Revenue Service.

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 you have neither a legal residence nor a principal place of business in any Internal Revenue district, your return should be filed with the District Director of Internal Revenue, Baltimore 2, Md..

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..

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

His lawyer had sent him a statement on his overdue alimony, and there was a letter from the Collector of Internal Revenue asking him to stop in his office and explain last year's exemptions.

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.

From 1971 to 1975, BJU admitted only married blacks, although the Internal Revenue Service ( IRS ) had already determined in 1970 that " private schools with racially discriminatory admissions policies " were not entitled to federal tax exemption.

On January 19, 1976, the Internal Revenue Service notified the university that its tax exemption had been revoked retroactively to December 1, 1970.

* EA ( Enrolled Agent ) by the Internal Revenue Service ( IRS )

* IRS Criminal Investigation Division, which investigates violations of the U. S. Internal Revenue Code

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.

:: Glenn Crain appeals from the dismissal of his Tax Court petition challenging the constitutional authority of that body and defying the jurisdiction of the Internal Revenue Service to levy taxes on his income.

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.

The constitutionality of our income tax system — including the role played within that system by the Internal Revenue Service and the Tax Court — has long been established.

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 %.

In September 2003, the Public Interest Watch ( PIW ) complained to the Internal Revenue Service, claiming that Greenpeace USA tax returns were inaccurate and in violation of the law.

The first use of the term has been dated to a 1 April 1963 syndicated newspaper article about the first stages of computerization of the US Internal Revenue Service.

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.

* The United States Internal Revenue Service

# REDIRECT Internal Revenue Service

* 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.

Likewise, businesses, such as automobile dealerships, that receive cash in excess of US $ 10, 000 must likewise file a Form 8300 with the Internal Revenue Service, identifying the source of the cash.

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 ).

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.

On December 22, 2006, a three-judge panel of the United States Court of Appeals for the District of Columbia Circuit vacated its unanimous August 2006 opinion in Murphy v. Internal Revenue Service and United States.

In an unrelated matter, the court had also granted the government's motion to dismiss Murphy's suit against the " Internal Revenue Service.

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.

Internal bleeding requires laparoscopy or abdominal surgery.

In order to claim a qualifying entertainment expense, the Internal Revenue Service requires written documentation of the time, place, business purpose, name, and business relationship of the person being entertained, records that Kirk did not keep for almost half of the basketball games.

Internal measurement requires a certain degree of cervical dilatation, as it involves inserting a pressure catheter into the uterine cavity, as well as attaching a scalp electrode to the fetal head to adequately measure the electric activity of the fetal heart.

Qualification requires that the organization be created and operated for one of a long list of tax exempt purposes, which includes more than 28 types of organizations and also requires, for most types of organizations, that the organization apply for tax exempt status with the Internal Revenue Service, or be a religious or apostolic organization.

Passed in response to public outcry over the St. Valentine's Day Massacre, the NFA requires certain types of firearms ( including but not limited to fully automatic firearms and short-barreled rifles and shotguns ) to be registered with the Miscellaneous Tax Unit ( later to be folded into what eventually became the Bureau of Alcohol, Tobacco, Firearms, and Explosives, or ATF ) which at the time was part of the Bureau of Internal Revenue ( ancestor of today's Internal Revenue Service ), with a $ 200 tax paid at the time of registration and again if the firearm was ever sold.

It requires the Attorney General to investigate specific allegations of federal offenses by the President, Vice President, individuals at specified salary levels in the Executive Office of the President and the Department of Justice, any Assistant Attorney General, the Director and Deputy Director of Central Intelligence, the Commissioner of the Internal Revenue Service, all such specified individuals who held office during the incumbency of the President or during the period the previous President held office, if such preceding President was of the same political party as the incumbent President, and any officer of the principal national campaign committee seeking the election or reelection of the President.

* Currency transaction report, a report about transactions that the Bank Secrecy Act requires banks to file with the Internal Revenue Service

In 2001, the United States Congress enacted Internal Revenue Code section 409 ( p ), which effectively requires that S ESOP benefits be shared equitably by investors and workers.

The Internal Revenue Service ( IRS ) has ruled that the Church was tax-exempt some years, and not tax-exempt other years, based on the annual filing statement required of non-profit organizations.

Some yielded on integration only after the Internal Revenue Service ( IRS ) revoked the tax-free status of non-profit discriminatory private schools.

* Must be a non-profit entity that is tax exempt under section 501 ( a ) of the Internal Revenue Code

An Internal Revenue Service investigation of the Warwick Foundation found no wrongdoing or criminal activity on the part of the Board of Directors or Warwick and its status as a non-profit charity was upheld.

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.

It is a non-profit organization exempt from US federal income taxation under Section 501 ( c )( 3 ) of the United States Internal Revenue Code.

For many years the Institute grappled with maintaining its non-profit status ; the Internal Revenue Service challenged its " charitable " status which made it tax exempt.

Some organizations must also file a request with the Internal Revenue Service to gain status as a tax-exempt non-profit charitable organization under section 501 ( c )( 3 ) of the tax code.

A 403 ( b ) plan is a U. S. tax-advantaged retirement savings plan available for public education organizations, some non-profit employers ( only Internal Revenue Code 501 ( c )( 3 ) organizations ), cooperative hospital service organizations, and self-employed ministers in the United States.

It was registered there as a non-profit corporation and in 1974 was recognized as a church by the United States Internal Revenue Service under section 501 ( c )( 3 ).

The School is recognized as a non-profit institution under Italian law and is incorporated in the State of Delaware as tax-exempt under Section 501 ( c ) ( 3 ) of the US Internal Revenue Code.

The parent company is a 501 ( c )( 3 ) U. S. Internal Revenue Service recognized non-profit called Belgian Publishing Inc.

Churches and charities in the United States were mainly formed under US Internal Revenue Service tax code 501 ( c )( 3 ) non-profit organization.

Teach For America ( TFA ) is registered with United States Internal Revenue Service as an American non-profit organization with an intended aim to " eliminate educational inequity by enlisting high-achieving recent college graduates and professionals to teach " for two or more years in low-income communities throughout the United States.

The Japan Policy Research Institute ( JPRI ) is a non-profit organization organized under section 501 ( c )( 3 ) of the U. S. Internal Revenue Code that was founded in 1994 by Chalmers Johnson and Steven C. Clemons in order " to promote public education about Japan, its then growing significance in world affairs, and trans-Pacific international relations.

The Fair is a non-profit organization under section 501 ( c )( 3 ) of the U. S. Internal Revenue Code.

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.

Redgate left a lot in question when he claimed that " there is no issue with the non-profit status " when in fact the Internal Revenue Service revoked the non-profit status in 2010.

In 2004, the Pew Trusts applied to the Internal Revenue Service ( IRS ) to change its status from private foundation to non-profit organization.

Although the Internal Revenue Service revoked the fund's non-profit status, the penalty was suspended after Fitzsimmons agreed to remove several trustees ( which he did in September 1976 ).

The Institute is designated as a 501 ( c )( 3 ) non-profit by the Internal Revenue Service and has a full-time staff of 40, including editors and senior fellows.

Some Wiccan and Neopagan organizations have chosen to achieve formal legal status by becoming non-profit corporations within their states or provinces, and sometimes they additionally obtain tax-exempt status in the United States under § 501 ( c )( 3 ) of the Internal Revenue Code.

Incorporated in 2001 and recognized as a 501 ( c )( 3 ) non-profit organization by the American Internal Revenue Service, Earth Rights Institute ( ERI ) takes an innovative approach to join education, advocacy and research in building ecologically, economically and culturally sustainable communities in some of the world ’ s poorest communities.