Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without Recommendation at this Time1919 - 188 páginas |
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Página 100
... drugs , acting within the scope of his employment , shall be required to register or to pay the special tax provided by this section : Provided further , That the person who employs him shall have registered and paid the special tax as ...
... drugs , acting within the scope of his employment , shall be required to register or to pay the special tax provided by this section : Provided further , That the person who employs him shall have registered and paid the special tax as ...
Página 101
... drugs are not an exercise of the police power , but are for the purpose of revenue , and such license is a mere form ... drug , it can not , the Harrison Act being a revenue measure the terms of which must be construed in their ordinary ...
... drugs are not an exercise of the police power , but are for the purpose of revenue , and such license is a mere form ... drug , it can not , the Harrison Act being a revenue measure the terms of which must be construed in their ordinary ...
Página 102
... drug only as a medicine , and thereby suppress consumption by addicts . ( United States v . Rosenberg , 251 Fed . 963 , 1918 , and Hughes v . United States , 253 Fed . 543 , 1918. ) The act is constitutional . ( United States v . Denker ...
... drug only as a medicine , and thereby suppress consumption by addicts . ( United States v . Rosenberg , 251 Fed . 963 , 1918 , and Hughes v . United States , 253 Fed . 543 , 1918. ) The act is constitutional . ( United States v . Denker ...
Página 103
... drug , medical testimony as to recognized methods among physicians for treating persons addicted to the use of ... drugs in the course of their practice , for , while the act is in the guise of a revenue measure , it was intended ...
... drug , medical testimony as to recognized methods among physicians for treating persons addicted to the use of ... drugs in the course of their practice , for , while the act is in the guise of a revenue measure , it was intended ...
Página 104
... drug- gist other than the one with whom he was charged with having con- spired and with having made a sale were admissible on the issue of intent to furnish the drug to an addict , and not to aid or cure a patient in his practice as a ...
... drug- gist other than the one with whom he was charged with having con- spired and with having made a sale were admissible on the issue of intent to furnish the drug to an addict , and not to aid or cure a patient in his practice as a ...
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Términos y frases comunes
1918 by adding accrued act of August act of October affirmed amendment in substantially apply assessment Baltic Mining Co bank bonds capital stock cent centum collected collector of internal Commissioner of Internal company or association computing construed corporation tax act dealer deducted distilling District of Columbia dividends exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph payment penalty person policyholder premium profits purchaser purpose railroad received required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision subject to tax substantially the following suggested tax imposed taxable taxation taxpayer thereof tion Treasury U. S. Supreme Court United
Pasajes populares
Página 60 - SEC. 2. (a) That, subject only to such exemptions and deductions as are hereinafter allowed, the net income of a taxable person shall include gains, profits, and income, derived from salaries, wages, or compensation for personal service of whatever kind and in whatever form paid...
Página 113 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.
Página 109 - That such physician, dentist or veterinary surgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist or veterinary surgeon shall personally attend...
Página 43 - Columbia not compensated by insurance or otherwise, including a reasonable allowance for depreciation of property, if any, and in the case of insurance companies the sums other than dividends, paid within the year on policy and annuity contracts and the net addition, if any, required by law to be made within the year to reserve funds...
Página 78 - ... life insurance companies shall not include as income in any year such portion of any actual premium received from any individual policyholder as shall have been paid back or credited to such individual policyholder, or treated as an abatement of premium of such individual policyholder, within such year...
Página 93 - Bonds for indemnifying any person, corporation, partnership, or corporation who shall have become bound or engaged as surety, and all bonds for the due execution or performance of any contract, obligation, or requirement, or the duties of any office or position, and to account for money received by virtue thereof, and all other bonds of any description, except such as may be required in legal proceedings, not otherwise provided for in this schedule...
Página 123 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Página 67 - ... operating under the lodge system and providing for the payment of life, sick, accident and other benefits to the members of such societies, orders, or associations and dependents of such members...
Página 92 - Any person or persons liable to pay the tax as herein provided, or anyone who acts in the matter as agent or broker for such person or persons who shall make any...
Página 67 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...