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 xvi
... transfer of merchandise____ Sec . 2875. Exemption from provisions of law distinguishing between classes 207 208 208 of warehouses . 208 Sec . 2876. Failure to comply with warehousing and removal requirements . Sec . 2877. Storekeeper ...
... transfer of merchandise____ Sec . 2875. Exemption from provisions of law distinguishing between classes 207 208 208 of warehouses . 208 Sec . 2876. Failure to comply with warehousing and removal requirements . Sec . 2877. Storekeeper ...
Página 48
... transfer of the certificate the stamp shall be placed upon the certificate ; and in case of an agreement to sell or where the transfer is by delivery of the certifi- cate assigned in blank there shall be made and delivered by the seller ...
... transfer of the certificate the stamp shall be placed upon the certificate ; and in case of an agreement to sell or where the transfer is by delivery of the certifi- cate assigned in blank there shall be made and delivered by the seller ...
Página 49
... transfer- ( 1 ) From a decedent to his executor or administrator . ( 2 ) From a minor to his guardian , or from a guardian to his ward upon attaining majority . ( 3 ) From an incompetent to his committee or similar legal representative ...
... transfer- ( 1 ) From a decedent to his executor or administrator . ( 2 ) From a minor to his guardian , or from a guardian to his ward upon attaining majority . ( 3 ) From an incompetent to his committee or similar legal representative ...
Página 51
... transfer are so canceled , the trans- feror and not the transferee shall be liable for any additional tax found due or penalty with respect to such transfer . The Commis- sioner shall abate or refund , in accordance with regulations ...
... transfer are so canceled , the trans- feror and not the transferee shall be liable for any additional tax found due or penalty with respect to such transfer . The Commis- sioner shall abate or refund , in accordance with regulations ...
Página 52
... transfer " means a sale , agreement of sale , agreement to sell , memorandum of sale or delivery of , or transfer , whether made by assignment in blank or by any delivery , or by any paper or agree- ment or memorandum or any other ...
... transfer " means a sale , agreement of sale , agreement to sell , memorandum of sale or delivery of , or transfer , whether made by assignment in blank or by any delivery , or by any paper or agree- ment or memorandum or any other ...
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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.