Treasury Decisions Under Internal Revenue Laws of the United States, Volume 15U.S. Government Printing Office, 1914 - Taxation |
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Common terms and phrases
amount annual application Approved assessment authorized bonds CABELL cent charged cigars claim collecting agent collectors of internal Commissioner of Internal companies or associations Congress corporation coupons or interest dealer deduction defendant denatured alcohol deposits deputy collector distilled spirits distillery District Court employees exemption expenses export filed FRANKLIN MACVEAGH free of tax gaugers Government hereby income tax income-tax law indictment insurance companies interest orders Internal Revenue internal-revenue officers joint-stock companies liable liquor manufacture Minehill net income normal tax November 28 offense OFFICE OF COMMISSIONER oleomargarine organized owners packages paid payment penalty person plaintiff plaintiff in error prescribed profits provisions of section purpose receipt received regulations Revised Statutes Secretary smoking opium special excise tax special tax stamps Stomach Bitters tax imposed taxable thereof tion TREASURY DEPARTMENT United United States attorney W. G. McADOO W. H. OSBORN warehouse Washington white phosphorus withdrawal withholding agent
Popular passages
Page 212 - ... the net addition, if any, required by law to be made within the year to reserve funds and the sums other than dividends paid within the year on policy and annuity contracts...
Page 210 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 212 - ... the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve...
Page 220 - ... shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications ; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made.
Page 170 - Indian country, which term shall include any Indian allotment while the title to the same shall be held in trust by the Government, or while the same shall remain inalienable by the allottee without the consent of the United States...
Page 41 - Columbia, or now or hereafter organized under the laws of any foreign country and engaged in business in any State or Territory of the United States or in Alaska or in the District of Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Page 60 - That there might be no misunderstanding of the universality of this principle, it was expressly enacted, in 1867, that ' no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
Page 75 - SEC. 8. That upon oleomargarine which shall be manufactured and sold, or removed for consumption or use, there shall be assessed and collected a tax of two cents per pound, to be paid by the manufacturer thereof ; and any fractional part of a pound in a package shall be taxed as a pound. The tax levied by this section shall be represented by coupon stamps...
Page 265 - Provided, however, That nothing in this section contained shall apply to labor, agricultural or horticultural organizations, or to fraternal beneficiary societies, orders, or associations operating under the lodge system, and providing for the payment of life, sick, accident, and other benefits to the members of such societies, orders, or associations, and dependents of such members, nor to domestic building and loan associations, organized and operated exclusively for the mutual benefit of their...
Page 214 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...