Regulations 66 Relating to Tax on Playing Cards Under Act of August 27, 1894, and Revenue Act of 1924: August, 1924

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U.S. Government Printing Office, 1924 - Card games - 15 pages

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Page 1 - Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act. Sec. 1006. That where the rate of tax imposed by this Act, payable by stamps, is an increase over previously existing rates, stamps on hand in the collectors...
Page 3 - Every person liable to any tax imposed by this Act, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe.
Page 2 - A search warrant can not be issued but upon probable cause, supported by affidavit, naming or describing the person and particularly describing the property and the place to be searched.
Page 8 - Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article...
Page 8 - That whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale...
Page 4 - Playing cards: Upon every pack of playing cards containing not more than fifty-four cards, manufactured or imported, and sold, or removed for consumption or sale, a tax of 8 cents per pack.
Page 2 - Any collector, deputy collector, or inspector may enter, in the day-time, any building or place where any articles or objects subject to tax are made, produced, or kept, within his district, so far as it may be necessary, for the purpose of examining said articles or objects.
Page 1 - Including all rules and regulations as may be necessary by reason of any alteration of law In relation to Internal revenue.
Page 8 - ... it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal.
Page 14 - States * of any of the taxes hereby imposed, or any part thereof; or if any person shall utter, or sell, or expose to sale, any vellum, parchment, paper, article, or thing, having...

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