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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. "
Treasury Department Appropriation Bill for 1940: Hearings Before the ... - Page 391
by United States. Congress. House. Committee on Appropriations - 1939 - 1359 pages
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The Statutes at Large, the United States from ..., Volume 20

United States - Law - 1879
...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 liqxiors. Wholesale liq uor-dealers shall each pay one hundred dollars. Every person who sells, or...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 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...
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Treasury Department Appropriation Bill for 1940: Hearings Before the ...

United States. Congress. House. Committee on Appropriations - 1939 - 1359 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...
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Regulations 15: Rectification of Spirits and Wines. 1940

United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 180 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...
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Regulations 21: Importation of Distilled Spirits and Wines. 1940

United States. Internal Revenue Service - Alcoholic beverage industry - 1940 - 45 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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3

United States. Office of Commissioner of Internal Revenue - Taxation - 1901
...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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 33

United States. Internal Revenue Service - Taxation - 1937
...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...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 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...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - Internal revenue law - 1949 - 551 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...
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United States Congressional Serial Set

United States - 1934
...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. The tax required to be paid by this paragraph shall, in case of a retail drug store or pharmacy making...
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