Manufactured Tobacco--manufacturers, Importers, and Dealers: Part 275 of Title 26 (1954), Code of Federal RegulationsU.S. Government Printing Office, 1959 - 14 páginas |
Dentro del libro
Resultados 1-5 de 7
Página 1
... Transfer of ownership . 1 275.151 Claim for remission of tax on manu- factured tobacco . 275.152 Claim for abatement of assessment . 275.153 Claim for refund of tax . 275.150 Destruction of tobacco materials . Credit for loss of tobacco ...
... Transfer of ownership . 1 275.151 Claim for remission of tax on manu- factured tobacco . 275.152 Claim for abatement of assessment . 275.153 Claim for refund of tax . 275.150 Destruction of tobacco materials . Credit for loss of tobacco ...
Página 5
... Transfer of ownership . If a transfer is to be made in ownership of the business of a manufacturer of to- bacco ( including a change in the identity of the members of a partnership or asso- ciation ) , such manufacturer shall give ...
... Transfer of ownership . If a transfer is to be made in ownership of the business of a manufacturer of to- bacco ( including a change in the identity of the members of a partnership or asso- ciation ) , such manufacturer shall give ...
Página 6
... transfers ownership , or changes his location to another region , or con- cludes business . Such inventory at the time of transfer of ownership shall be made as of the day preceding the date of the opening inventory of the suc- cessor ...
... transfers ownership , or changes his location to another region , or con- cludes business . Such inventory at the time of transfer of ownership shall be made as of the day preceding the date of the opening inventory of the suc- cessor ...
Página 7
... transferred to another such manufacturer , removed for export , furnished for consumption or use by employees , or ... transfer manufactured tobacco , under his bond , without payment of tax , to any qualified manufacturer of tobacco ...
... transferred to another such manufacturer , removed for export , furnished for consumption or use by employees , or ... transfer manufactured tobacco , under his bond , without payment of tax , to any qualified manufacturer of tobacco ...
Página 12
... Transferred to another manufacturer . 141 Cuttings . 15 Dealer in tobacco materials . 16 Experimental purposes , Manufactured tobacco removed or used for . Experimental purposes , Tobacco materials shipped for . 134 , 140 146 Director ...
... Transferred to another manufacturer . 141 Cuttings . 15 Dealer in tobacco materials . 16 Experimental purposes , Manufactured tobacco removed or used for . Experimental purposes , Tobacco materials shipped for . 134 , 140 146 Director ...
Términos y frases comunes
30 days 68A Stat accordance act of God affixed to packages Alcohol and Tobacco application for permit assistant regional commis assistant regional commissioner bacco bear the stamps certificate Chapter 52 Claim for redemption claim for refund commencing business corporate surety coverage of bond Dealer in tobacco denote the tax destroyed under internal duplicate extension of coverage factory premises factured tobacco facturer of tobacco farmer or grower foreign country furnished gional commissioner grower of tobacco importer Internal Revenue Code Internal Revenue Service internal revenue supervision leaf tobacco lost or destroyed manufac manufacturer of tobacco mean notify the assistant operations package of manu packages of manufactured payment of tax Perique person provisions Puerto Rico removal revenue officer sioner Stamps affixed Stamps for affixture Stamps to denote stamps were affixed stroyed SUBPART superseding bond Surety Bonds tax on manufactured thereof tion tobacco materials tobacco products tured tobacco turer of tobacco United Virgin Islands
Pasajes populares
Página 7 - Bonds required by this part may be secured by collateral in the form of bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, in place of corporate surety, in accordance with the provisions of 31 CFR Part 225. Bonds and notes of the United States...
Página 11 - The Secretary of State shall certify to the Secretary of the Treasury the names of the foreign countries which grant an equivalent exemption to the employees of the Government of the United States performing services in such foreign countries, and the character of the services performed by employees of the Government of the United States in foreign countries.
Página 3 - manufacturer of tobacco" shall not include — (a) a farmer or grower of tobacco who sells leaf tobacco of his own growth or raising, or a bona fide association of farmers or growers of tobacco which sells only leaf tobacco grown by farmer or grower members, if the tobacco so sold is in the condition as cured on the farm; or (b) a dealer in tobacco materials...
Página 11 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Página 4 - Tobacco in process" shall mean tobacco which has been, or is being, manipulated or processed, but is to undergo further manipulation, processing, or handling, prior to removal for consumption by smoking or for use in the mouth or nose. § 275.39 Tobacco materials. "Tobacco materials...
Página 2 - ... but the repeal of existing laws or modifications thereof embraced in this act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before...
Página 11 - ... accompany the officer or employee to his post in the United States, its insular possessions, or the Panama Canal Zone, or are imported by him at any time during the exercise of his functions therein, if — (1) such officer or employee is a national of the state appointing him and...
Página 3 - ... dealer in tobacco materials who handles tobacco solely for sale, shipment, or delivery, in bulk, to another dealer in such materials or to a manufacturer of tobacco products, or to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States.
Página 7 - ... the amount of the tax. Only surety companies holding certificates of authority from the Secretary of the Treasury' as acceptable sureties on Federal bonds will be approved as sureties.
Página 4 - ... are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.