The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
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Contents
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Common terms and phrases
addition affixed agents alcohol allowed amount applicable approval assessment authorized bonded bonded warehouse brandy brewer carried centum chapter claim collected collector Commissioner containing court dealer deemed distilled spirits distillery district duties of Commissioner employee entry exemption export fermented filing fined foreign forfeiture gallons give imported imprisoned intent interest internal revenue tax issued less liable liquors manner manufacturer material means months necessary notice offense officer otherwise package paid payment penalty period permit person possession powers and duties premises prescribe produced proof provisions purchased quantity reason received records rectifier refund registered regulations relating removed respect retail rules Secretary sell sold special tax stamps Stat subchapter subsection tax imposed term therein thereof tion tobacco TRANSFER OF DUTIES transfer of powers transportation Treasury United vessel violation wholesale wine withdrawal
Popular passages
Page 42 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 10 - ... or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways used exclusively for supplying and storing water for farming purposes...
Page 369 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 324 - On all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Page 30 - ... beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if...
Page 112 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Page 426 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 8 - Voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Page 28 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include...
Page 343 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Bibliographic information
| Title | The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 The Provisions of the Internal Revenue Code Relating to Excise Taxes, United States. Congress. Joint Committee on Internal Revenue Taxation |
| Author | United States |
| Contributor | United States. Congress. Joint Committee on Internal Revenue Taxation |
| Edition | 2 |
| Publisher | U.S. Government Printing Office, 1949 |
| Original from | the University of Michigan |
| Digitized | 2 Oct 2006 |
| Length | 551 pages |
| Export Citation | BiBTeX EndNote RefMan |