The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
From inside the book
Results 1-5 of 91
Page vii
... Court jurisdiction__ 17 Sec . 1535. Rules and regulations . 18 Sec . 1536. Other laws applicable . 18 Sec . 1538. Title of subchapter .. 18 3337880∞ SUBCHAPTER C - TAX ON EMPLOYERS OF EIGHT OR MORE Sec . 1600. Rate of tax .. Sec . 1601 ...
... Court jurisdiction__ 17 Sec . 1535. Rules and regulations . 18 Sec . 1536. Other laws applicable . 18 Sec . 1538. Title of subchapter .. 18 3337880∞ SUBCHAPTER C - TAX ON EMPLOYERS OF EIGHT OR MORE Sec . 1600. Rate of tax .. Sec . 1601 ...
Page xviii
... court subpoena as to testifying or producing records 249 Sec . 3120. Form of affidavit , information , or indictment__ 249 Sec . 3121. Powers and duties of persons enforcing this part- 249 Sec . 3122. Other laws applicable-- 250 Sec ...
... court subpoena as to testifying or producing records 249 Sec . 3120. Form of affidavit , information , or indictment__ 249 Sec . 3121. Powers and duties of persons enforcing this part- 249 Sec . 3122. Other laws applicable-- 250 Sec ...
Page xxiii
... courts___ Sec . 3634. Extension of time for filing returns .. CHAPTER 35 - ASSESSMENT Sec . 3640. Assessment authority . Sec . 3641. Certification of assessment lists to collectors__ Sec . 3642. Supplemental assessment lists .. Sec ...
... courts___ Sec . 3634. Extension of time for filing returns .. CHAPTER 35 - ASSESSMENT Sec . 3640. Assessment authority . Sec . 3641. Certification of assessment lists to collectors__ Sec . 3642. Supplemental assessment lists .. Sec ...
Page xxv
... courts to issue orders , processes , and judgments __- 373 Sec . 3802. Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles-- Sec . 3803. Separability clause .. Sec ...
... courts to issue orders , processes , and judgments __- 373 Sec . 3802. Exemption of consular officers and employees of foreign states from payment of internal revenue taxes on imported articles-- Sec . 3803. Separability clause .. Sec ...
Page 17
... COURT JURISDICTION . The several district courts of the United States and the District Court of the United States for the District of Columbia , respectively , shall have jurisdiction to entertain an application by the Attorney General ...
... COURT JURISDICTION . The several district courts of the United States and the District Court of the United States for the District of Columbia , respectively , shall have jurisdiction to entertain an application by the Attorney General ...
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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.