The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
From inside the book
Results 1-5 of 100
Page viii
... Addition to tax in case of nonpayment .. Sec . 1718. Penalties_ Sec . 1719. Discretionary method allowed Commissioner for collecting tax .. Sec . 1720. Records , statements , and returns . Sec . 1721. Rules and regulations_ Sec . 1722 ...
... Addition to tax in case of nonpayment .. Sec . 1718. Penalties_ Sec . 1719. Discretionary method allowed Commissioner for collecting tax .. Sec . 1720. Records , statements , and returns . Sec . 1721. Rules and regulations_ Sec . 1722 ...
Page xiii
... Addition to the tax in case of nonpayment Sec . 2477. First domestic processing defined Sec . 2478. Contracts prior to January 26 , 1934 . Sec . 2479. Other laws applicable .. Sec . 2482. Publicity of returns _ _ . Sec . 2483. [ Payment ...
... Addition to the tax in case of nonpayment Sec . 2477. First domestic processing defined Sec . 2478. Contracts prior to January 26 , 1934 . Sec . 2479. Other laws applicable .. Sec . 2482. Publicity of returns _ _ . Sec . 2483. [ Payment ...
Page xiv
... Addition to tax in case of nonpayment . 158 Sec . 2707. Penalties .. 158 Sec . 2708. Discretionary method allowed Commissioner for collecting tax . 159 Sec . 2709. Records , statements , and returns 159 Sec . 2710. Rules and regulations ...
... Addition to tax in case of nonpayment . 158 Sec . 2707. Penalties .. 158 Sec . 2708. Discretionary method allowed Commissioner for collecting tax . 159 Sec . 2709. Records , statements , and returns 159 Sec . 2710. Rules and regulations ...
Page xxii
... Addition to tax in case of nonpayment .. 330 330 Sec . 3496. Other laws applicable .. 330 Sec . 3497. Regulations 331 SUBCHAPTER B - IMPORTATION Sec . 3500. Rate of tax ... _ _ Sec . 3501. Assessment and payment _-- 331 331 SUBCHAPTER C ...
... Addition to tax in case of nonpayment .. 330 330 Sec . 3496. Other laws applicable .. 330 Sec . 3497. Regulations 331 SUBCHAPTER B - IMPORTATION Sec . 3500. Rate of tax ... _ _ Sec . 3501. Assessment and payment _-- 331 331 SUBCHAPTER C ...
Page 1
... addition to other taxes , every employer shall pay an excise tax , with respect to having individuals in his employ , equal to the follow- ing percentages of the wages ( as defined in section 1426 ( a ) ) paid by him * * * with respect ...
... addition to other taxes , every employer shall pay an excise tax , with respect to having individuals in his employ , equal to the follow- ing percentages of the wages ( as defined in section 1426 ( a ) ) paid by him * * * with respect ...
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Common terms and phrases
affixed agents alcohol alcohol by volume amount applicable approval assessment authorized brandy brewer cantaloup cask or package centum cigars or cigarettes collected collector containing CROSS REFERENCE deemed denatured denatured alcohol distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented fermented liquor filed filled cheese fined not less firearm forfeited forfeiture fortification imported imposed by section internal revenue bonded internal revenue tax liable malt liquors manner marihuana months offense officer oleomargarine paid pawpaw penalty person pineapple wines powers and duties premises provisions of law Puerto Rico purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer revenue bonded warehouse revenue laws revenue stamps rules and regulations Secretary sell sold special tax stamps Stat subchapter subsection tax imposed thereof tion tobacco TRANSFER OF DUTIES transfer of powers United vessel violation white phosphorus wholesale dealer wine gallons 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.