The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
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Page iii
... The first edition has become to some extent obsolete by reason of amend- ments made in 1947 and 1948 . Respectfully yours , ` ( III ) COLIN F. STAM , Chief of Staff . PREFACE This document includes the text of the provisions of.
... The first edition has become to some extent obsolete by reason of amend- ments made in 1947 and 1948 . Respectfully yours , ` ( III ) COLIN F. STAM , Chief of Staff . PREFACE This document includes the text of the provisions of.
Page xxv
... reason of war .. SUBTITLE E - PERSONNEL CHAPTER 39 - THE OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE 374 373 374 SUBCHAPTER A - THE COMMISSIONER Sec . 3901. Powers and duties .. 377 CHAPTER 41 - COLLECTORS OF INTERNAL REVENUE ...
... reason of war .. SUBTITLE E - PERSONNEL CHAPTER 39 - THE OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE 374 373 374 SUBCHAPTER A - THE COMMISSIONER Sec . 3901. Powers and duties .. 377 CHAPTER 41 - COLLECTORS OF INTERNAL REVENUE ...
Page 10
... a living tree " , and " gum rosin " to mean " rosin remaining after the distillation of gum spirits of turpentine . " * * respect to service which constitutes employment by reason 10 § 1426 ( h ) ( 2 ) EXCISE TAX PROVISIONS.
... a living tree " , and " gum rosin " to mean " rosin remaining after the distillation of gum spirits of turpentine . " * * respect to service which constitutes employment by reason 10 § 1426 ( h ) ( 2 ) EXCISE TAX PROVISIONS.
Page 11
... reason of this subsection * The Administrator , War Shipping Administration , and the United States Maritime Commission , and their agents or persons acting on their behalf or for their account , may , for convenience of administra ...
... reason of this subsection * The Administrator , War Shipping Administration , and the United States Maritime Commission , and their agents or persons acting on their behalf or for their account , may , for convenience of administra ...
Page 14
... reason of its being engaged in the mining of coal , the supplying of coal to an employer where delivery is not beyond the mine tipple , and the operation of equipment or facilities therefor , or in any of such activities . ( b ) ...
... reason of its being engaged in the mining of coal , the supplying of coal to an employer where delivery is not beyond the mine tipple , and the operation of equipment or facilities therefor , or in any of such activities . ( b ) ...
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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.