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 6
... tion and not permitted by its charter to engage in any business not necessarily incident to that purpose , no part of the net earnings of which inures to the benefit of any private shareholder or individual ; " ( 6 ) Corporations , and ...
... tion and not permitted by its charter to engage in any business not necessarily incident to that purpose , no part of the net earnings of which inures to the benefit of any private shareholder or individual ; " ( 6 ) Corporations , and ...
Página 9
... ; ( 2 ) In the employ of the owner or tenant or other operator of a farm , in connection with the operation , management , conserva- tion , improvement , or maintenance of such farm and 9 EMPLOYMENT TAXES § 1426 ( h ) ( 2 ) ;
... ; ( 2 ) In the employ of the owner or tenant or other operator of a farm , in connection with the operation , management , conserva- tion , improvement , or maintenance of such farm and 9 EMPLOYMENT TAXES § 1426 ( h ) ( 2 ) ;
Página 10
... tion of such fruits or vegetables for market . The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with ...
... tion of such fruits or vegetables for market . The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with ...
Página 11
... tion , make payments of the tax imposed under section 1410 without regard to the $ 3,000 limitation in section 1426 ( a ) ( 1 ) , but they shall not be required to obtain a refund of the tax paid under section 14101 on that part of the ...
... tion , make payments of the tax imposed under section 1410 without regard to the $ 3,000 limitation in section 1426 ( a ) ( 1 ) , but they shall not be required to obtain a refund of the tax paid under section 14101 on that part of the ...
Página 16
... tion of such mileage formula , or such other formula as the Board may prescribe , would result in the compensation of the individual being less than 10 per centum of his remuneration for such service no part of such remuneration shall ...
... tion of such mileage formula , or such other formula as the Board may prescribe , would result in the compensation of the individual being less than 10 per centum of his remuneration for such service no part of such remuneration shall ...
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Términos y frases comunes
affixed agents alcohol alcohol by volume amount applicable approval assessment authorized brandy brewer cantaloup cask or package centum cigars or cigarettes collected collector containing CROSS REFERENCE deemed denatured denatured alcohol distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented fermented liquor filed filled cheese fined not less firearm forfeited forfeiture fortification imported imposed by section internal revenue bonded internal revenue tax liable malt liquors manner marihuana months offense officer oleomargarine paid pawpaw penalty person pineapple wines powers and duties premises provisions of law Puerto Rico purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer revenue bonded warehouse revenue laws revenue stamps rules and regulations Secretary sell sold special tax stamps Stat subchapter subsection tax imposed thereof tion tobacco TRANSFER OF DUTIES transfer of powers United vessel violation white phosphorus wholesale dealer wine gallons 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.