Codification of Internal Revenue Laws, ... Published Pursuant to Section 1203(c) Revenue Act of 1926. 75-2U.S. Government Printing Office, 1938 - 628 páginas |
Dentro del libro
Resultados 1-5 de 62
Página xi
... wines and foreign spirituous liquors , snuff , refined sugar , property sold at auction , legal instruments , real estate , and slaves . All of these taxes and the offices created for their enforcement were abolished in 1802 . During ...
... wines and foreign spirituous liquors , snuff , refined sugar , property sold at auction , legal instruments , real estate , and slaves . All of these taxes and the offices created for their enforcement were abolished in 1802 . During ...
Página 287
... 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 and LIQUOR 287.
... 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 and LIQUOR 287.
Página 288
... wine without supervision . Sec . 3036. Wine spirits and pure sweet wine . Sec . 3037. Removal of domestic still wines free of tax . Sec . 3038. Grape and like wines for industrial use . Sec . 3039. Allowance for loss during storage or ...
... wine without supervision . Sec . 3036. Wine spirits and pure sweet wine . Sec . 3037. Removal of domestic still wines free of tax . Sec . 3038. Grape and like wines for industrial use . Sec . 3039. Allowance for loss during storage or ...
Página 289
... wine gallon , and a proportionate tax at a like rate on all fractional parts of such wine gallon . Such tax shall be collected by the collector of customs and deposited as internal revenue collections , under such rules and regulations ...
... wine gallon , and a proportionate tax at a like rate on all fractional parts of such wine gallon . Such tax shall be collected by the collector of customs and deposited as internal revenue collections , under such rules and regulations ...
Página 290
United States. Congress Internal Revenue Taxation Joint Committee. ( 6 ) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL.- For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by ...
United States. Congress Internal Revenue Taxation Joint Committee. ( 6 ) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL.- For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by ...
Contenido
27 | |
29 | |
31 | |
32 | |
35 | |
39 | |
40 | |
42 | |
62 | |
63 | |
64 | |
66 | |
67 | |
68 | |
69 | |
70 | |
44 | |
46 | |
49 | |
51 | |
53 | |
55 | |
56 | |
57 | |
58 | |
59 | |
60 | |
61 | |
71 | |
72 | |
73 | |
74 | |
75 | |
77 | |
78 | |
79 | |
80 | |
81 | |
82 | |
Términos y frases comunes
Administrator affixed agents alcohol allowed amended amount applicable approval assessment authorized Board bonded warehouse brandy centum in addition chapter claim collected collector corporation court CROSS REFERENCE dealer deduction deemed deficiency distilled spirits distillery distraint District of Columbia duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income imposed by section imprisoned interest internal revenue Internal Revenue Code internal-revenue July 13 July 20 June 26 June 30 liability liquor malt malt liquors manufacturer net estates officer oleomargarine package paid paragraph penalty period powers and duties produced provided in section purpose refund regulations prescribed respect Revenue Act rules and regulations Secretary sell snuff sold special tax stamps Stat Statutes subchapter subsection tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES transfer of powers Treasury trust United white phosphorus wine
Pasajes populares
Página 40 - ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made.
Página 12 - 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 derived...
Página 49 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Página 60 - ... 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 222 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Página 186 - ... tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.
Página 281 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Página 117 - ... 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 38 - ... (2) If the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed.
Página 419 - ... 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...