Codification of Internal Revenue Laws Submitted to ... by Its Staff: Published Pursuant to Section 1203(c), Revenue Act of 19261933 - 225 páginas |
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Página 381
... imports or exports , except what may be absolutely necessary for executing its inspection laws ; and the net produce of all duties and imposts , laid by any State on imports or exports , shall be for the use of the Treasury of the ...
... imports or exports , except what may be absolutely necessary for executing its inspection laws ; and the net produce of all duties and imposts , laid by any State on imports or exports , shall be for the use of the Treasury of the ...
Página 449
... imported cigars improperly packed and stamped , penalty . 875. Absence of stamp , forfeiture . 876. Empty boxes . 877. Fraudulent claim for drawback , penalty . SUBPART B - MANUFACTURERS AND CUSTOMS OFFICERS 880. Manufacturers . 881 ...
... imported cigars improperly packed and stamped , penalty . 875. Absence of stamp , forfeiture . 876. Empty boxes . 877. Fraudulent claim for drawback , penalty . SUBPART B - MANUFACTURERS AND CUSTOMS OFFICERS 880. Manufacturers . 881 ...
Página 450
... imported into the United States , and sold by the manufacturer or importer , or removed for consumption or sale , there shall be levied , collected , and paid a tax of 18 cents per pound . The tax imposed by this subsection shall be in ...
... imported into the United States , and sold by the manufacturer or importer , or removed for consumption or sale , there shall be levied , collected , and paid a tax of 18 cents per pound . The tax imposed by this subsection shall be in ...
Página 452
... imported by such manufacturer of cigarettes . ( Feb. 26 , 1926 , c . 27 , § 402 , 44 Stat . 89. ) Sec . 740. Purchases of leaf tobacco from other manufac- turers or dealers . - It shall be lawful for any licensed manu- facturer of ...
... imported by such manufacturer of cigarettes . ( Feb. 26 , 1926 , c . 27 , § 402 , 44 Stat . 89. ) Sec . 740. Purchases of leaf tobacco from other manufac- turers or dealers . - It shall be lawful for any licensed manu- facturer of ...
Página 455
... Imported tobacco and snuff.- For stamps in case of imported tobacco or snuff , see section 830 ( a ) . ( 2 ) Redemption of stamps . - For redemption of stamps , see section 898 . ( 3 ) General stamp provisions . - For general provisions ...
... Imported tobacco and snuff.- For stamps in case of imported tobacco or snuff , see section 830 ( a ) . ( 2 ) Redemption of stamps . - For redemption of stamps , see section 898 . ( 3 ) General stamp provisions . - For general provisions ...
Términos y frases comunes
20 Stat 39 Stat 44 Stat affixed agents allowed amended by Feb amended by Mar amount applicable approval assessment Board bonded warehouse centum in addition chapter cigars or cigarettes collected corporation court dealer decedent deduction deficiency deputy collector distilled spirits distraint district duties of Commissioner excess exempt export fermented fiduciary filed fined not less forfeiture gallons gift tax gifts gross income internal revenue laws July 13 July 20 June 13 June 30 liability liquor malt liquors manufacturer ment months net estates net income notice and demand officer oleomargarine paid payment penalty person powers and duties provided in section purpose refund removed required by law respect Revenue Act Secretary sold special tax stamps storekeeper-gauger subchapter subsection Superseded by U. S. C. tax imposed taxable taxpayer thereof tion Title 26 transfer of powers United United States Code white phosphorus wines
Pasajes populares
Página 389 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Página 388 - Gross Income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Página 398 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money...
Página 433 - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.
Página 398 - ... a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization...
Página 426 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Página 394 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Página 485 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Página 389 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Página 404 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property including rentals or royalties for the use of or for the privilege of using without the United States...