American Federal Tax Reports, Volume 2Prentice-Hall, 1924 - Taxation |
From inside the book
Results 1-5 of 20
Page 1472
... soft drinks , " as used in Revenue Act 1918 , § 628 ( a ) ( Comp . St. Ann . Supp . 1919 , § 61611⁄2d [ a ] ) , imposing a tax on " unfermented grape juice , ginger ale , and other soft drinks , " held to in- clude sweet cider ...
... soft drinks , " as used in Revenue Act 1918 , § 628 ( a ) ( Comp . St. Ann . Supp . 1919 , § 61611⁄2d [ a ] ) , imposing a tax on " unfermented grape juice , ginger ale , and other soft drinks , " held to in- clude sweet cider ...
Page 1473
... ( carbonated or not carbonated ) , other car- bonated waters or beverages , and other soft drinks , sold by the manufacturer , producer , or importer , in bottles or other closed containers , a tax equivalent to 10 per centum of the price ...
... ( carbonated or not carbonated ) , other car- bonated waters or beverages , and other soft drinks , sold by the manufacturer , producer , or importer , in bottles or other closed containers , a tax equivalent to 10 per centum of the price ...
Page 1474
... soft drinks " was used to include it and other soft drink beverages fairly and reasonably coming within that classification . It is not conceivable that the law - making power intended to exclude sweet cider , which has less than one ...
... soft drinks " was used to include it and other soft drink beverages fairly and reasonably coming within that classification . It is not conceivable that the law - making power intended to exclude sweet cider , which has less than one ...
Page 1662
... soft drink " as any drink that is nonalcoholic , so as to be taxable under the act imposing a tax on soft drinks unless a contrary in- tention appears . [ Ed . Note . - For other definitions , see Words and Phrases , First and Second ...
... soft drink " as any drink that is nonalcoholic , so as to be taxable under the act imposing a tax on soft drinks unless a contrary in- tention appears . [ Ed . Note . - For other definitions , see Words and Phrases , First and Second ...
Page 1663
... soft drink . The Revenue Act of 1921 , which adopted a classification of taxable bev- erages which differed from previous classifications and included a new classification of still soft drinks which might appropriately include sweet ...
... soft drink . The Revenue Act of 1921 , which adopted a classification of taxable bev- erages which differed from previous classifications and included a new classification of still soft drinks which might appropriately include sweet ...
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accrued action alleged amended amount Appeals assessed assets bonds capital stock cent centum cider Circuit Court Circuit Judge claim collected Collector of Internal Commissioner of Internal Comp Congress Constitution corporation counsel declared deduction defendant demurrer Digests & Indexes distraint District Court District Judge dividends earnings entitled estate tax excess profits tax excise tax executors fact February 24 filed held income tax interest Internal Revenue invested capital judgment jury Key-Numbered Digests levied liable liquor manufacture March ment National Prohibition Act net income officers payable payment penalty person plaintiff in error purpose question railroad company received recover refund Revenue Act shares Sixteenth Amendment soft drinks sold Stat statute stockholders suit Supp supra Supreme Court surplus taxable taxation taxpayer thereof tion topic & KEY-NUMBER trustee U. S. Atty United York City