Regulations 43 Relating to the Taxes on Admissions, Dues and Initiation Fees: Under the Revenue Act of 1926 as Amended by the Revenue Acts of 1928 and 1932 |
Common terms and phrases
41 cents 50 cents active resident annual admission charge admission tax admissions_ agricultural fairs AMENDED BY SECTION amount of tax amount paid applies assessments association athletic benefit box or seat broker cabaret cards of admission certificate of registry charges in excess charitable organization claim club or organization collector of internal Commissioner daily record dues and fees dues or fees dues or membership entertainment established price excess charges excess of $25 excess of established exempt from tax exemption_ exhibition filed initiation fees internal revenue inure exclusively lease membership fees opera overcollection overpayment paid as dues paid for admission payment penalty place of amusement proceeds provisions refund regular dues regular or established resident annual member REVENUE ACT section 500 serially numbered social club sold sporting club subject to tax tax due tax equivalent tax imposed tax on admissions tax on charges taxable admissions tickets or cards tion
Popular passages
Page 61 - The amount so added to any tax shall be collected at the same time and in the same manner and as a part of the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Page 62 - ... 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 equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.
Page 62 - ... 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.
Page 64 - 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.
Page 27 - Act, 1924 ; (4) posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are organized in the United States or any of its possessions, and if no part of their net earnings inures to the benefit of any private shareholder or individual...
Page 56 - Commissioner finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceedings be brought without delay...
Page 62 - ... 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.
Page 62 - Willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a...
Page 51 - ... and pay the taxes so collected and the taxes imposed upon it under paragraph two of section five hundred and one to the collector of internal revenue of the district in which the principal office or place of business is located.
Page 51 - When the last day of the month in which the return is due falls on Sunday or a legal holiday the return may be filed with the collector of internal revenue, or his authorized representative, on the next secular or business day.