Digest of Decisions and Regulations Made by the Commissioners of Internal Revenue Under Various Acts of Congress Relating to Internal Revenue |
Contents
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Common terms and phrases
act of June act of March affixed alcohol amount April April 12 assessment August August 28 bank beer bills of lading bonds bottled certificates cigarettes cigars circuit court circular claims conveyance dealers in oleomargarine December distilled spirits district executor export February February 26 held instruments Internal Revenue internal-revenue laws issued January January 13 January 24 July July 18 June 13 June 27 leaf tobacco legacy tax manufacturers of tobacco March 15 mortgage November October October 11 October 25 paragraph of section pay special tax proprietary purchase refunding regulations renovated butter required to pay retail liquor dealer Revised Statutes RSITY Schedule sell September September 14 SITY snuff sold special-tax liability special-tax stamp stamp tax stamped packages statutory packages subject to stamp subject to tax tax is required tax paid tax-Continued taxable thereof Treasury decision UNIV war-revenue act war-revenue law wine
Popular passages
Page 181 - And every person having in his possession or custody, or under his control, any still or distilling apparatus set up...
Page 152 - That there shall be levied, collected, and paid in the United States upon articles, goods, wares, or merchandise coming into the United States from the Philippine Islands a tax equal to the internal-revenue tax imposed in the United States upon the like articles, goods, wares, or merchandise of domestic manufacture...
Page 53 - Bond: For indemnifying any person or persons, firm, or corporation who shall have become bound or engaged as surety for the payment of any sum of money, or for the due execution or performance of 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, 50 cents.
Page 79 - That every person who knowingly purchases or receives for sale any oleomargarine which has not been branded or stamped according to law shall be liable to a penalty of fifty dollars for each such offense.
Page 150 - An Act temporarily to provide revenue for the Philippine Islands, and for other purposes.
Page 194 - Commissioner holds that a vested interest exists when there is an immediate right of present enjoyment, or a present fixed right of future enjoyment.
Page 195 - Commissioner holds, for purposes of the legacy tax, that, when there is an immediate right of present enjoyment, or a present fixed right of future enjoyment...
Page 135 - Provided, When oleomargarine is free from artificial coloration that causes it to look like butter of any shade of yellow said tax shall be one-fourth of 1 cent per pound.
Page 97 - Upon each sale, agreement of sale, or agreement to sell, any products or merchandise at any exchange, or board of trade, or other similar place...
Page 104 - That it shall not be lawful to record or register any instrument, paper, or document required by law to be stamped unless a stamp or stamps of the proper amount shall have been affixed and canceled in the manner prescribed by law...