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addition Alcoholic allowed amended amount applicable approval assessed Assessor Association authorized believe beverages bill Board budget building capital cents certificate Chairman citizens collected Commissioners committee compensation Congress cost course court deduction Department determined District Council District of Columbia effect elected employees establishment estimated exemption expenses Federal Government filed fiscal further give going grant gross hearing home rule House income tax increase interest issued legislative less license matter means ment operating organization paid passed payment percent period permit present proposed purchaser question reason receipts received record reorganization Representative Representative BATEs residents respect retail sales tax Senator KEFAUVER Smith statement tangible personal property tax imposed taxable taxpayer thereof tion transferred United vehicles vendor vote Washington
Page 176 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 155 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Page 155 - The sale, transfer or assignment in bulk of any part or the whole of a stock of merchandise or of fixtures, or merchandise and of fixtures pertaining to the conducting of the business of the seller...
Page v - Formulary, or any supplement to any of them; and (2) articles intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in man or other animals; and (3) articles (other than food) intended to affect the structure or any function of the body of man or other animals...
Page 155 - ... every creditor whose name and address are stated in said list, or of which he has knowledge, of the proposed sale and of the price, terms and conditions thereof.
Page 152 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Page 178 - ... (d) For the purposes of subsections (a), (b), and (c), a return filed before the last day prescribed by law for the filing thereof shall be considered as filed on such last day.
Page 14 - Without it, not only the public authority might be insulted and its proceedings be interrupted with impunity, but a dependence of the members of the general government on the state comprehending the seat of the government, for protection in the exercise of their duty, might bring on the national councils an imputation of awe or influence, equally dishonorable to the government and dissatisfactory to the other members of the confederacy.