§ 6653. Failure to pay stamp tax

to promote the safety of employees and travelers upon railroads by limiting the hours of service of employees thereon,” approved March 4, 1907

To promote economic revitalization and facilitate expansion of economic opportunities in the Caribbean Basin region, to provide for backup withholding of tax from interest and dividends, and for other purposes

To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation

To amend the Internal Revenue Code of 1954 to repeal the contemporaneous recordkeeping requirements added by the Tax Reform Act of 1984, and for other purposes

To provide for tax reform, and for deficit reduction

To impose a windfall profit tax on domestic crude oil, and for other purposes

To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes

To provide for tax equity and fiscal responsibility, and for other purposes

Joint returns of income tax by husband and wife

Failure to pay tax.

Disallowance of certain entertainment, etc., expenses

Joint returns of income tax by husband and wife

General rule for taxable year of deduction

Tax imposed

Partner’s return must be consistent with partnership return

Limitation on depreciation for luxury automobiles; limitation where certain property used for personal purposes

Tax withheld on wages

Straddles

Extension of time for paying tax

Minimum participation standards

Excise tax based on investment income

Failure to file tax return or to pay tax

Losses