 | United States. Congress. House. Committee on Appropriations - 1939 - 2168 pages
...$25. Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines .JIT malt liquors, otherwise than as hereinafter provided,...instructions shall be furnished the taxpayer, and section 3.183, Revised Statutes, prohibits a collector from issuing any receipt in lieu thereof. The stamp... | |
 | United States - Law - 1940 - 1422 pages
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 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 54 pages
...distilled spirits, wines, or malt liquors in less quantities than five wine-gallons to the same person at the same time, shall be regarded as a retail dealer in liquors : Provided, That the Commissioner may, by regulations, with the approval of the Secretary, provide... | |
 | United States. Office of Internal Revenue - Distillation - 1940 - 198 pages
...distilled spirits, wines, or malt liquors in less quantities than five wine-gallons to the same person at the same time, shall be regarded as a retail dealer in liquors : Provided, That the Commissioner may, by regulations, with the approval of the Secretary, provide... | |
 | Taxation - 1984 - 1500 pages
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 | United States. Office of Commissioner of Internal Revenue - Taxation - 1901 - 380 pages
...sells or offers for sale foreign or domestic distilled spirits or wines, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors." That the defendant is a "person" is not now denied, and the question, therefore, may be stated thus... | |
 | United States. Internal Revenue Service - Taxation - 1937 - 874 pages
...otherwise than as hereinafter provided, in less quantities than five wine-gallons to the same person at the same time, shall be regarded as a retail dealer in liquors: Provided, That the Commissioner of Internal Revenue may, by regulations, with the approval of the Secretary... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...spirits, wines, or malt liquors in less quantities than five 284 i wine gallons to the same person at the same time shall be regarded as a retail dealer in liquors: Provided, That the Commissioner may, by regulations, with the approval of the Secretary, provide for... | |
 | United States - Internal revenue law - 1949 - 592 pages
...distilled spirits, wines, or malt liquors in less quantities than five wine gallons to the same person at the same time shall be regarded as a retail dealer in liquors: Provided, That the Commissioner may, by regulations, with the approval of the Secretary, provide for... | |
 | 1954 - 1030 pages
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Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors, otherwise than as hereinafter provided, in less quantities than five wine gallons at the same time, shall be regarded as a retail dealer in liquors. 
