United States Statutes at Large, Volumen53,Parte1U.S. Government Printing Office, 1939 |
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Resultados 1-5 de 80
Página 199
... imported , and sold , or removed for con- sumption or sale , a tax of 10 cents per pack . This tax shall be in addition to any import duties imposed on such articles of foreign manufacture . SEC . 1808. EXEMPTIONS . There shall not be ...
... imported , and sold , or removed for con- sumption or sale , a tax of 10 cents per pack . This tax shall be in addition to any import duties imposed on such articles of foreign manufacture . SEC . 1808. EXEMPTIONS . There shall not be ...
Página 201
... any kind or description whatsoever without the full amount of tax thereon being duly paid ; or 98907-39 - PT . I - 14 ( b ) MERCHANDISE . - Manufactures or imports and DOCUMENTS , OTHER INSTRUMENTS , AND PLAYING CARDS 201.
... any kind or description whatsoever without the full amount of tax thereon being duly paid ; or 98907-39 - PT . I - 14 ( b ) MERCHANDISE . - Manufactures or imports and DOCUMENTS , OTHER INSTRUMENTS , AND PLAYING CARDS 201.
Página 202
United States. ( b ) MERCHANDISE . - Manufactures or imports and sells , or offers for sale , or causes to be manufactured or imported and sold , or offered for sale , any playing cards , package , or other article without the full ...
United States. ( b ) MERCHANDISE . - Manufactures or imports and sells , or offers for sale , or causes to be manufactured or imported and sold , or offered for sale , any playing cards , package , or other article without the full ...
Página 204
... imported or are of domestic manufacture , shall be deemed the manufacturer thereof , and subject to all the duties , liabilities , and penalties imposed by law in regard to the sale of do- mestic articles without the use of the proper ...
... imported or are of domestic manufacture , shall be deemed the manufacturer thereof , and subject to all the duties , liabilities , and penalties imposed by law in regard to the sale of do- mestic articles without the use of the proper ...
Página 219
... imported into the United States , and sold by the manu- facturer or importer , or removed for consumption or sale ... imported tobacco and snuff . ( b ) SNUFF FLOUR . - Snuff flour , when sold , or removed for use or consumption , shall ...
... imported into the United States , and sold by the manu- facturer or importer , or removed for consumption or sale ... imported tobacco and snuff . ( b ) SNUFF FLOUR . - Snuff flour , when sold , or removed for use or consumption , shall ...
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Términos y frases comunes
affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalty period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Pasajes populares
Página 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Página 50 - 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 145 - 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 46 - ... gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Página 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Página 37 - Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received.
Página 24 - BASIS. (a) DEALERS IN PERSONAL PROPERTY. — Under regulations prescribed by the Commissioner with the approval of the Secretary, a person who regularly sells or otherwise disposes of personal property on the installment plan may return as income therefrom in any taxable year that proportion of the installment payments actually received in that year which the gross profit realized or to be realized when payment is completed, bears to the total contract price.
Página 37 - No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...
Página 37 - No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization.
Página 14 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...