The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
From inside the book
Results 1-5 of 100
Page 2
... amount of the overpayment shall be refunded and the amount of the underpayment shall be collected , in such manner and at such times ( subject to the statutes of limita- tions properly applicable thereto ) as may be prescribed by ...
... amount of the overpayment shall be refunded and the amount of the underpayment shall be collected , in such manner and at such times ( subject to the statutes of limita- tions properly applicable thereto ) as may be prescribed by ...
Page 3
... amount of any payment made to , or on behalf of , an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees ( including any amount paid by ...
... amount of any payment made to , or on behalf of , an employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees ( including any amount paid by ...
Page 6
... amounts collected from members for the sole pur- pose of meeting losses and expenses ; " ( 11 ) Mutual insurance companies or associations other than life or marine ( including interinsurers and reciprocal underwriters ) if the gross amount ...
... amounts collected from members for the sole pur- pose of meeting losses and expenses ; " ( 11 ) Mutual insurance companies or associations other than life or marine ( including interinsurers and reciprocal underwriters ) if the gross amount ...
Page 7
... amount the value of which does not exceed the value of the supplies and equipment purchased for members , provided ... amount thereof , less expenses , to an organization which itself is exempt from the tax imposed by this chapter ...
... amount the value of which does not exceed the value of the supplies and equipment purchased for members , provided ... amount thereof , less expenses , to an organization which itself is exempt from the tax imposed by this chapter ...
Page 9
... amount at which the newspapers or magazines are charged to him , whether or not he is guaranteed a minimum amount of compensation for such service , or is entitled to be credited with the unsold newspapers or magazines turned back ; or ...
... amount at which the newspapers or magazines are charged to him , whether or not he is guaranteed a minimum amount of compensation for such service , or is entitled to be credited with the unsold newspapers or magazines turned back ; or ...
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Common terms and phrases
adulterated butter affixed agents alcohol alcohol by volume applicable approval assessment authorized bottled in bond brandy brewer cantaloup cask or package centum chapter 27 cigars or cigarettes collected collector CROSS REFERENCE denatured denatured alcohol distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented filled cheese fined not less forfeited forfeiture fortification imposed by section imprisoned not less internal revenue bonded internal revenue tax leaf tobacco less than $100 liable malt liquors marihuana months offense officer oleomargarine paid pawpaw penalty person pineapple wines powers and duties premises process or renovated produced Puerto Rico purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer returns revenue bonded warehouse revenue stamps rules and regulations sells sold special tax Stat subchapter subsection tax imposed thereof tion tobacco or snuff TRANSFER OF DUTIES transfer of powers United violation white phosphorus matches wholesale dealer willfully 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.