The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volúmenes8-11U.S. Government Printing Office, 1949 - 551 páginas |
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Página 5
United States. ( 8 ) Service performed in the employ of a corporation , com- munity chest , fund , or foundation , organized and operated exclu- sively for religious , charitable , scientific , literary , or educational purposes , or for ...
United States. ( 8 ) Service performed in the employ of a corporation , com- munity chest , fund , or foundation , organized and operated exclu- sively for religious , charitable , scientific , literary , or educational purposes , or for ...
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... CORPORATIONS . " The following organizations shall be exempt from taxation under this chapter- " ( 1 ) Labor ... corporation chartered solely for burial purposes as a cemetery corpora- tion and not permitted by its charter to ...
... CORPORATIONS . " The following organizations shall be exempt from taxation under this chapter- " ( 1 ) Labor ... corporation chartered solely for burial purposes as a cemetery corpora- tion and not permitted by its charter to ...
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... corporation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any nec- essary purpose ; " ( 14 ) Corporations organized for the exclusive purpose of holding title to property ...
... corporation because there is accumulated and maintained by it a reserve required by State law or a reasonable reserve for any nec- essary purpose ; " ( 14 ) Corporations organized for the exclusive purpose of holding title to property ...
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... corporation ) who is not an employee under such common - law rules . ( e ) STATE . The term " State " includes Alaska , Hawaii , and the District of Columbia . ( f ) PERSON . The term " person " means an individual , a trust or estate ...
... corporation ) who is not an employee under such common - law rules . ( e ) STATE . The term " State " includes Alaska , Hawaii , and the District of Columbia . ( f ) PERSON . The term " person " means an individual , a trust or estate ...
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... corporations , associations , and joint - stock companies . ( h ) CARRIER . - The term " carrier " means an express ... corporation . SEC . 1534. COURT JURISDICTION . The several district courts of the United States and the District ...
... corporations , associations , and joint - stock companies . ( h ) CARRIER . - The term " carrier " means an express ... corporation . SEC . 1534. COURT JURISDICTION . The several district courts of the United States and the District ...
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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.