 | 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... | |
 | United States - 1934 - 1260 pages
...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... | |
 | United States - 1923 - 158 pages
...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. Wholesale liquor dealers shall each pay one hundred dollars. Every person who sells, or offers for... | |
 | Law reports, digests, etc - 1921 - 1098 pages
...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." US Comp. St. § 5973. "TRe offense," says the Supreme Court, "does not consist In selling or offerIng... | |
 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 72 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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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. 
