The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volúmenes8-11U.S. Government Printing Office, 1949 - 551 páginas |
Dentro del libro
Resultados 1-5 de 54
Página xv
... brandy from certain require- ments . 188 188 Sec . 2826. Keeping distillery accessible .. 189 Sec . 2827. Entry and examination of distillery . 189 Sec . 2828. Distillers and rectifiers to furnish facilities and give assistance for ...
... brandy from certain require- ments . 188 188 Sec . 2826. Keeping distillery accessible .. 189 Sec . 2827. Entry and examination of distillery . 189 Sec . 2828. Distillers and rectifiers to furnish facilities and give assistance for ...
Página xvii
... brandy or spirits used in fortification . Sec . 3032. Fortification of wines__ Sec . 3033. Withdrawal of wine spirits . Sec . 3034. Supervision of fortification of sweet wine . Sec . 3035. Power of Secretary to authorize amelioration ...
... brandy or spirits used in fortification . Sec . 3032. Fortification of wines__ Sec . 3033. Withdrawal of wine spirits . Sec . 3034. Supervision of fortification of sweet wine . Sec . 3035. Power of Secretary to authorize amelioration ...
Página 169
... brandy or wine spirits , and the provisions of this section and of sections 2800 ( a ) ( 5 ) and 3254 ( g ) relating to rectification or other internal revenue laws of the United States shall not be held to apply to or prohibit such ...
... brandy or wine spirits , and the provisions of this section and of sections 2800 ( a ) ( 5 ) and 3254 ( g ) relating to rectification or other internal revenue laws of the United States shall not be held to apply to or prohibit such ...
Página 170
... brandy to be blended was produced . The Commissioner may , with the approval of the Secretary , make such rules or regulations as he may deem necessary to carry these provisions into effect . - ( f ) PENALTIES . Except as provided in ...
... brandy to be blended was produced . The Commissioner may , with the approval of the Secretary , make such rules or regulations as he may deem necessary to carry these provisions into effect . - ( f ) PENALTIES . Except as provided in ...
Página 188
... brandy made exclusively from apples , peaches , grapes , oranges , pears , pineapples , apricots , berries , plums ... brandy or citrus - fruit brandy , peach brandy , cherry brandy , berry brandy , apricot brandy , prune brandy , plum ...
... brandy made exclusively from apples , peaches , grapes , oranges , pears , pineapples , apricots , berries , plums ... brandy or citrus - fruit brandy , peach brandy , cherry brandy , berry brandy , apricot brandy , prune brandy , plum ...
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Términos y frases comunes
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
Pasajes populares
Página 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.
Página 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...
Página 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.
Página 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...
Página 30 - ... beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if...
Página 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.
Página 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.
Página 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...
Página 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...
Página 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.