The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11 |
From inside the book
Results 1-5 of 100
Page 31
... sold by him at a fixed price , his compen- sation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him , whether or not he is guaranteed a minimum amount of ...
... sold by him at a fixed price , his compen- sation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him , whether or not he is guaranteed a minimum amount of ...
Page 37
... sold on or in connection with the sale thereof ) sold at retail a tax equivalent to 20 per centum of the price for which so sold : ( 1 ) Trunks , valises , traveling bags , suitcases , satchels , over- night bags , hat boxes for use by ...
... sold on or in connection with the sale thereof ) sold at retail a tax equivalent to 20 per centum of the price for which so sold : ( 1 ) Trunks , valises , traveling bags , suitcases , satchels , over- night bags , hat boxes for use by ...
Page 38
... sold ( until a number equal at least to the number on hand on the rate reduction date were sold ) reflected , in such manner as the Commissioner may by regulations prescribe with the approval of the Secretary , the amount of the tax ...
... sold ( until a number equal at least to the number on hand on the rate reduction date were sold ) reflected , in such manner as the Commissioner may by regulations prescribe with the approval of the Secretary , the amount of the tax ...
Page 40
... sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder . [ For wartime increase in rate , see section 1650. ] ( 2 ) BY WHOM PAID . - The tax imposed under paragraph ( 1 ) ...
... sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder . [ For wartime increase in rate , see section 1650. ] ( 2 ) BY WHOM PAID . - The tax imposed under paragraph ( 1 ) ...
Page 41
... sold shall be conspicuously and indelibly printed , stamped , or written on the face or back of that part of the ticket which is to be taken up by the management of the theater , opera , or other place of amusement , together with the ...
... sold shall be conspicuously and indelibly printed , stamped , or written on the face or back of that part of the ticket which is to be taken up by the management of the theater , opera , or other place of amusement , together with the ...
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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.