 | Administrative law - 1967 - 644 pages
...jewelry, whether real or imitation; (2) Certain real or synthetic stones listed in § 48.4001-3 (a) ; (3) Articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof; and (4) Watches and clocks and cases and movements therefor; gold, gold-plated, silver, or sterling... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1518 pages
...above. However, the retailers excise tax does apply to the sale at retail of a lapel vase •which is made of, or ornamented, mounted or fitted with precious metals or imitations thereof or ornamented? mounted or fitted with pearls, precious or semiprecious stones, or imitations thereof.... | |
 | Administrative law - 1966 - 632 pages
...jewelry, whether real or imitation; (2) Certain real or synthetic stones listed in § 48.4001-3 (a) ; (3) Articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof; and (4) Watches and clocks and cases and movements therefor; gold, gold-plated, silver, or sterling... | |
 | Administrative law - 1971 - 612 pages
...ornamentation with mother-of-pearl. See also § 48.4001-4 as to the taxability of the sale at retail of articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof, and section 4031, and the regulations thereunder contained in Subpart E, relating to the taxability... | |
 | Administrative law - 1970 - 596 pages
...48.4001-2 for Jewelry (2) Section 48.4001-3 for certain real or synthetic stones; (3) Section 48.4001-4 for articles made of or ornamented, mounted or fitted with' precious metals or imitations thereof• (4) Section 48.4001-5 for watches and (5) Section 48.4001-6 for gold, gold-plated silver, or sterling... | |
 | Administrative law - 1968 - 628 pages
...are taxable under section 4001 when furnished in connection with the repair of other articles: (1) Articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof, such as a ring mounting or setting, a bracelet link or safety chain, a complete shank of a ring (extending... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1961 - 1456 pages
...for jewelry ; (2) Section 48.4001-3 for certain real or synthetic stones ; (3) Section 48.4001-4 for aid out for new buildings, or for anent Improvements or betterments made to increase the value (4) Section 48.4001-5 for watches and clocks, etc.; (5) Section 48.4001-6 for gold, gold-plated, silver,... | |
 | Administrative law - 1969 - 620 pages
...bloodstone, citrine, moss agate, onyx, sardonyx, tiger-eye. Spinel. Topaz. Tourmaline. Turquoise. Zircon. Articles made of, or ornamented, mounted or fitted with precious metals or Imitations thereof. Watches. Clocks. Cases and movements for watches and clocks. Gold, gold-plated, silver, or sterling... | |
 | Business enterprises - 1959 - 136 pages
...Spinel Diamond Topaz Feldspar of the following Tourmaline type : Turquoise Moonstone Zircon Garnet Articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof. Watches. Clocks. Cases and movements for watches and clocks. Gold, gold-plated, silver, or sterling... | |
 | United States. Internal Revenue Service - Taxation - 1942 - 768 pages
...their utilitarian value or purpose. (But see section 320.33 for the taxability of such articles where made of, or ornamented, mounted or fitted with, precious metals, or imitations thereof.) For purposes of the tax, it is immaterial whether jewelry is real or imitation. PAR. 3. Section 320.32... | |
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Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations... 
