Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, Volumen2U.S. Government Printing Office, 1900 |
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Página 22
... presented to the railroad company's storage warehouse , storage charges collected , and the goods turned over to the consignee . You ask if , under these circumstances , any taxation accrues on the bills of lading as warehouse receipts ...
... presented to the railroad company's storage warehouse , storage charges collected , and the goods turned over to the consignee . You ask if , under these circumstances , any taxation accrues on the bills of lading as warehouse receipts ...
Página 25
... presented as follows : Bill of lading or receipt ( other than charter party ) for any goods , merchandise , or effects , to be exported from a port or place in the United States to any foreign port or place , ten cents . The same ...
... presented as follows : Bill of lading or receipt ( other than charter party ) for any goods , merchandise , or effects , to be exported from a port or place in the United States to any foreign port or place , ten cents . The same ...
Página 27
... presentation at the company's office for a full bill of lading . The stamped memorandum receipt , when so exchanged , must always be retained by the company as evi- dence that the law has been complied with . No duplicate of either the ...
... presentation at the company's office for a full bill of lading . The stamped memorandum receipt , when so exchanged , must always be retained by the company as evi- dence that the law has been complied with . No duplicate of either the ...
Página 38
... presented by your letter . The trouble about this matter appears to have arisen because of the fact that the Commissioner of Internal Revenue made a ruling in which he did not confine my opinion to the tax upon papers which were in form ...
... presented by your letter . The trouble about this matter appears to have arisen because of the fact that the Commissioner of Internal Revenue made a ruling in which he did not confine my opinion to the tax upon papers which were in form ...
Página 52
... presentation of this receipt at the place of payment designated , obtains his money . Under these circumstances , this office rules that this receipt is sub- ject to taxation as an order for the payment of money drawn in the United ...
... presentation of this receipt at the place of payment designated , obtains his money . Under these circumstances , this office rules that this receipt is sub- ject to taxation as an order for the payment of money drawn in the United ...
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Términos y frases comunes
accrues act of June Acting Commissioner additional advised affixed agents amount appears apply assessment authority bank bills of lading bonds brokers cents certificate charged checks cigars claim Collector COMMISSIONER OF INTERNAL contained contract conveyance corporation court dealer decision deed delivered District evidence exchange exempt fact follows Form G. W. WILSON given held imposed instant instrument interest INTERNAL REVENUE issued January July June 13 leaf tobacco legacy letter liable manufacturer meaning medicinal mortgage OFFICE OF COMMISSIONER opinion original otherwise packages paid paragraph party pay special tax payment penalty person presented purchase question receipt received record reference regard relating rendered reply Respectfully Revised ruling Schedule secured sell sold special tax stamp tax statute storage taxable taxation thereof tickets tion transaction transfer TREASURY DEPARTMENT United warehouse Washington York
Pasajes populares
Página 155 - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
Página 205 - Mortgage or pledge, of lands, estate, or property, real or personal, heritable, or movable, whatsoever, where the same shall be made as a security for the payment of any definite and certain sum of money, lent at the time or previously due and owing or forborne to be paid, being payable...
Página 115 - ... in the city of Chicago, in the County of Cook, and State of Illinois...
Página 109 - ... shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars or be imprisoned not more than six months, or both, at the discretion of the court...
Página 108 - July, eighteen hundred and ninety-eight, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, instruments, matters and things mentioned and described in Schedule A of this act...
Página 151 - ... the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof; but no allowance or redemption shall be made in any case until the stamps so spoiled or rendered useless .shall have been returned to the Commissioner of Internal Revenue, or until satisfactory proof has been made showing the reason why the same cannot be returned...
Página 94 - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchase or purchasers, or any other person or persons, by his, her, or their direction...
Página 156 - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
Página 134 - Each policy of insurance or other instrument, by whatever name the same shall be called, by which insurance shall be made or renewed upon property of any description...
Página 151 - Such allowance or redemption may be made, either by giving other stamps in lieu of the stamps so allowed for or redeemed, or by refunding the amount or value to the owner thereof, deducting therefrom, in case of repayment, the percentage, if any, allowed to the purchaser thereof...