 | United States. Congress. House. Committee on Ways and Means - Taxation - 1940 - 178 pages
...shall be levied, assessed, collected, and paid a floor-stocks tax of 75 cents on each proof-gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax under such... | |
 | United States. Internal Revenue Service - Alcoholic beverage industry - 1940 - 84 pages
...of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be .paid by the distiller or importer 'when withdrawn from bond. * * * * *... | |
 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 228 pages
...of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond. (2) PRODUCTS... | |
 | United States. Office of Internal Revenue - Distillation - 1940 - 198 pages
...SEC. 190.265 Rectification tax.— Section 2800(a)(5), IRC, imposes a tax of 30 cents on each proof gallon, and a proportionate tax at a like rate on all fractional parts of a proof gallon, on all distilled spirits and wines rectified, purified, or refined, in such manner,... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1940 - 184 pages
...shall be levied, assessed, collected, and paid a floor-stocks tax of 75 cents on each proof-gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax under such... | |
 | United States. Office of Internal Revenue - Alcoholic beverage industry - 1940 - 216 pages
...on which the tax is imposed at the rate of $2 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. (*; Sec. 2800(a)(l), IRC) SEC. 185.232 Attachment of tax. — Under.the law the... | |
 | United States - Law - 1983 - 968 pages
...as distilled spirits. (3) Imported perfumes containing distilled spirits There is hereby imposed on all perfumes imported into the United States containing...rate on all fractional parts of such wine gallon. 1)1 Wines containing more than 24 percent alcohol by volume Wines containing more than 24 percent of... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...ait internal-revenue tax at the rate of $2.25 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller when withdrawn from bond. (2( Manufacturers and all... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1941 - 1622 pages
...products, an internal-revenue tax at the rate of $2.25 on each proof gallon or wine gallon *hen below proof and a proportionate tax at a like rate on all fractional parts of inx-h proof or wine gallon, to be paid bv the distiller when withdrawn from bond. 12) Manufacturers... | |
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In addition to the tax imposed by this chapter on distilled spirits and wines, there shall be levied, assessed, collected, and paid, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof... 
