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“ All expenses incident to the attempt to collect such check and return of it through the depositary bank must be paid by the drawer of the check, since no deduction can be made from amounts received in payment of taxes. If any taxpayer whose check has been returned uncollected by the depositary bank should fall at once to make the check good, or to pay the amount thereof, the collector should proceed to collect the tax as though no check had been given. A taxpayer who tenders a check, whether certified or no, in payment of taxes is not released from his obligation until the check has been paid. ”

“ The words "employ", "employer", and "employee", as used in this article, are to be taken in their ordinary meaning. An employer, however, may be an individual, a corporation, a partnership, a trust or estate, a joint-stock company, an association, or a syndicate, group, pool, joint venture, or other unincorporated organization, group, or entity. An employer may be a person acting in fiduciary capacity or on behalf of another, such as a guardian, committee, trustee, executor or administrator, trustee in bankruptcy, receiver, assignee for the benefit of creditors, or conservator. ”

“ No particular method of accounting or form of record is prescribed. Each person may adopt such records and such method of accounting as may best meet the requirements of his own business, provided that they clearly and accurately show the information required above, and enable him to make a proper return on the prescribed form.
(c) Records are not required to show the number of individuals employed on any day, but must show the total amount of remuneration actually paid during each calendar month or during each such lesser period as the employer may elect. ”

“ An educational organization within the meaning of the Act is one designed primarily for the improvement or development of capabilities of the individual, but, under exceptional circumstances, may include an association whose sole purpose is the instruction of the public, or an association whose primary purpose is to give lectures on subjects useful to the individual and beneficial to the community, even though an association of either class has incidental amusement features. ”

“ The practice of using any product of the industry as a "loss leader" to induce the purchase of other merchandise, the sale of which merchandise is used to recoup the loss sustained on the "loss leader" product so sold, with the tendency or capacity to mislead or deceive purchasers or prospective purchasers and which unfairly diverts trade from otherwise injures competitors, is an unfair trade practice. ”

“ Since a corporation or other institution to be within the prescribed class must be organized and operated exclusively for one or more of the specified purposes, an organization which has certain religious purposes and also manufactures and sells articles to the public for profit is not within the statutory class even though its property is held in common and its profits do not inure to the benefit of individual members of the organization. ”

“ The term “employment” means any service, of whatever nature, performed within the United States by an employee for his employer, except * * *
Art. 203. Persons liable for the tax.—Every person who is an "employer", as defined by the Act, is liable for the tax.
Generally, a person is an "employer" if he employs 8 or more individuals on each of some 20 days during a calendar year, each such day being a different calendar week. ”

“ Art. 5. Definition of "representative."—When used in these regulations, the term representative means an individual whose duties after August 28, 1935, as a duly elected or designated officer, or other official of an employee organization include representative unless (or until) , while in the employ of a carrier or immediately thereafter, he engaged (or engages) in representing employees.
An individual need not be exclusively engaged in so representing employees in order to be a representative. If is sufficient if his duties include such representative service. ”

“ If a market exists, the sale of property at the current market price if not ordinarily considered as resulting in an undue hardship.
An application for an extension of time for the payment of such tax, part or installment, should be made under oath on the prescribed form, and must be accompanied or supported by evidence showing the undue hardship that would result to the taxpayer if the extension were refused. A sworn statement of assets and liabilities of the taxpayer is required and should accompany the application. ”

“ Termination of business.—Any employer who contemplated either discontinuing business by retirement therefrom or a merger, consolidation, or reorganization involving the transfer of assets, shall immediately give notice in writing of that fact. If an individual, subject to the tax, dies, notice of his death shall be given in writing by the executor or administrator of his estate as soon as practicable thereafter. ”

“ If a false or fraudulent return be willfully made, the penalty under section 3176 of the Revised Statutes is 50 percent of the total tax.
Under section 1114 of the Revenue Act of 1926 (see paragraph 17, Appendix B) any person who willfully fails to pay or collect any tax due, file return, or keep records, or who attempts in any manner to evade or defeat the tax, is subject to a fine of $10,000 or imprisonment, or both, with costs of prosecution, and is also liable to a penalty equal to the amount of the tax not collected or paid. ”

“ Payments by employers into employees’ funds.—Payments made by an employer into a stock bonus, pension, or profit-sharing fund constitute wages if such payments inure to the exclusive benefit of the employee and may be withdrawn by the employee at any time, or upon resignation or dismissal, or if the contract of employment requires such payment as part of the compensation. ”

“ A director may be an employee of the corporation, however, if he performs services for the corporation other than those required by attendance at and participation in meetings of the board of directors. ”

“ In the case of a failure to make and file an internal-revenue tax return required by law, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, if the last date so prescribed for filing the return is after the date of the enactment of this Act, if a 25 per centum addition to the tax is prescribed by existing law, then there shall be added to the tax, in lieu of such 25 per centum ”

“ The trade practices embraced in Group II rules do not, per se, constitute violations of law. They are considered by the industry either to be unethical, uneconomical, or otherwise objectionable; or to be conductive to sound business methods which the industry desires to encourage and promote. ”

“ While not mandatory, it is advisable for each employee refund * * * shall not exceed the portion of the tax, to keep permanent accurate records showing the name of penalty, or sum paid during the four years immediately each carrier for which he performs services as an employee, preceding the filing of the claim, or if no claim was filed, the duration of employment by each, the amount of each then during the four years immediately preceding the allow­ remuneration payment (including employees’ tax) and the date of its receipt, and the amount of employees’ tax ance of the refund. ”