Treasury Decisions Under Internal Revenue Laws of the United States |
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Page 292
Nothing contained in this section shall apply— ( a ) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician , dentist , or veterinary surgeon registered under this act in the course of his ...
Nothing contained in this section shall apply— ( a ) To the dispensing or distribution of any of the aforesaid drugs to a patient by a physician , dentist , or veterinary surgeon registered under this act in the course of his ...
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Common terms and phrases
act of October actually additional affixed agent allowed amount annual application Approved assessed association authorized bank bill Bitters bonds brokers capital cents certificates charged claimed collection collectors of internal Commissioner of Internal containing corporation coupons court dealers December deduction district exceed exceeding exemption expenses filed firm fiscal foreign Form further give given Government gross held hereby imposed income tax individual insurance companies interest Internal Revenue issued liable loss manufacturer March month notes notice OFFICE OF COMMISSIONER operated orders organized otherwise owner paid paragraph payment person policies premium prescribed profits receipt received record regulations respect Revised Schedule Secretary secured sell showing sold special tax spirits stamp statute taxable thereof tion tobacco transfer TREASURY DEPARTMENT United W. H. OSBORN Washington wine withholding
Popular passages
Page 127 - Civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare...
Page 4 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property...
Page 5 - The proceeds of life insurance policies paid to individual beneficiaries upon the death of the insured; the amount received by the insured, as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract...
Page 174 - ... every person, firm, or company having a place of business where credits are opened by the deposit or collection of money or currency, subject to be paid or remitted upon draft, check, or order, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bullion, bills of exchange, or promissory notes are received for discount or for sale...
Page 16 - ... shall be entitled to include in deductions from gross income amounts repaid to policyholders on account of premiums previously paid by them and interest paid upon such amounts between the ascertainment thereof and the payment thereof...
Page 15 - Such net income shall be ascertained by deducting from the gross amount of the income of such corporation, joint stock company or association, or insurance company, received within the year from all sources, (first) all the ordinary and necessary expenses actually paid within the year out of income in the maintenance and operation of its business and properties...
Page 13 - There shall not be taxed under this title any income derived from any public utility or from the exercise of any essential governmental function accruing to any State, Territory, or the District of Columbia, or any political subdivision of a State or Territory...
Page 291 - An Act to provide for the registration of, with collectors of internal revenue, and to impose a special tax upon all persons who produce, import, manufacture, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations, and for other purposes...
Page 127 - That nothing in this section shall apply to mutual savings banks not having a capital stock represented by shares...
Page 25 - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed.
Bibliographic information
| Title | Treasury Decisions Under Internal Revenue Laws of the United States |
| Author | United States. Office of Commissioner of Internal Revenue |
| Publisher | U.S. Government Printing Office, 1915 |
| Export Citation | BiBTeX EndNote RefMan |