 | United States. Congress. House. Committee on Appropriations - United States - 1926 - 664 pages
...the plain, every-day, generally understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new one at a service...not taxable as a "part" of an automobile within the ordinary, usual, and commonly accepted meaning of the word. (Estimated, $700,000.) The Cuba Railroad... | |
 | National Tax Association - Law - 1926 - 622 pages
...meaning of the word and to refer to such " parts " as break and wear out and are replaced by new ones, at a service station. The so-called " semitrailer...not taxable as a "part" of an automobile within the ordinary, usual, and commonly accepted meaning of the word. — Martin Rocking Fifth Wheel Co. v. US,... | |
 | United States. Internal Revenue Service - Taxation - 1926 - 620 pages
...plain, every-day, general! y understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new one at a service station. 2. AUTOMOBILES — "SEMITRAILERS." The so-called "semitrailer," which is attached to the drawing vehicle... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1927 - 724 pages
...the plain, everyday, generally understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new one at a service...not taxable as a "part" of an automobile within the ordinary, usual, and commonly accepted meaning of the word. (Estimated, $700,000.) The Cuba Railroad... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1927 - 176 pages
...the plain, every-day, generally understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new one at a service...not taxable as a "part" of an automobile within the ordinary, usual, and commonly accepted meaning of the word. (Estimated, $700,000.) The Cuba Railroad... | |
 | United States. Bureau of Internal Revenue - Income tax - 1927 - 502 pages
...plain, everyday, generally understood meaning of the word, and to refer to soeh " parts " as break and wear out and are replaced by a new one at a service station. 2. AUTOMOBILES—" SEMITKAILKB.S." Tlie so-called " semitrailer," which is attached to the drawing... | |
 | United States. Congress. House. Committee on Appropriations - 1928 - 970 pages
...the plain, everyday, generally understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new one at a service...not taxable as a "part" of an automobile within the ordinary, usual, and commonly accepted meaning of the word. Estimated, $700,000.) " The Cuba Railroad... | |
| |
parts" as used in paragraph (3) of section 900 of the revenue act of 1918 must be presumed to have been used in the plain, every-day, generally understood meaning of the word, and to refer to such "parts" as break and wear out and are replaced by a new... 