United States Statutes at Large, Volume 53, Part 1U.S. Government Printing Office, 1939 |
From inside the book
Results 1-5 of 66
Page 296
... wines . SUBCHAPTER B - WINES Sec . 3031. Tax on brandy or spirits used in fortification Sec . 3032. Fortification of wines . Sec . 3033. Withdrawal of wine spirits . Sec . 3034. Supervision of fortification of sweet wine . Sec . 3035 ...
... wines . SUBCHAPTER B - WINES Sec . 3031. Tax on brandy or spirits used in fortification Sec . 3032. Fortification of wines . Sec . 3033. Withdrawal of wine spirits . Sec . 3034. Supervision of fortification of sweet wine . Sec . 3035 ...
Page 297
... wine without supervision . Sec . 3036. Wine spirits and pure sweet wine . Sec . 3037. Removal of domestic wines free of tax . Sec . 3038. Grape and like wines for industrial use . Sec . 3039. Allowance for loss during storage or cellar ...
... wine without supervision . Sec . 3036. Wine spirits and pure sweet wine . Sec . 3037. Removal of domestic wines free of tax . Sec . 3038. Grape and like wines for industrial use . Sec . 3039. Allowance for loss during storage or cellar ...
Page 298
... wine gallon , and a proportionate tax at a like rate on all fractional parts of such wine gallon . Such tax shall be collected by the collector of customs and deposited as internal revenue collections , under such rules and regulations ...
... wine gallon , and a proportionate tax at a like rate on all fractional parts of such wine gallon . Such tax shall be collected by the collector of customs and deposited as internal revenue collections , under such rules and regulations ...
Page 299
United States. ( 6 ) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL.— For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by volume , see section 3030 ( a ) ( 1 ) . ( 7 ) SPECIAL ...
United States. ( 6 ) WINES CONTAINING MORE THAN 24 PERCENT OF ABSOLUTE ALCOHOL.— For taxation as distilled spirits of wines containing more than 24 per centum of absolute alcohol by volume , see section 3030 ( a ) ( 1 ) . ( 7 ) SPECIAL ...
Page 300
... wine by the addition of water or other substance ; nothing herein contained shall , however , prevent a rectifier ... wines , where such blending is for the sole purpose of perfecting such wines according to com- mercial standards , nor ...
... wine by the addition of water or other substance ; nothing herein contained shall , however , prevent a rectifier ... wines , where such blending is for the sole purpose of perfecting such wines according to com- mercial standards , nor ...
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Common terms and phrases
affixed agents alcohol allowed amended amount applicable approval assessment bankruptcy Board bonded warehouse brandy centum in addition chapter claim collected collector computed corporation court creditors CROSS REFERENCE dealer debtor debtor in possession deduction deficiency distilled spirits distillery distraint distribution District of Columbia dividends duties of Commissioner employee excess exempt export filed foreign forfeiture gift taxes gross income interest internal revenue July 13 July 20 June 26 liability liquor malt liquors manufacturer net estates notice officer oleomargarine package paid paragraph penalties period personal holding company petition powers and duties proceeding produced provided in section purposes received refund regulations prescribed respect Revenue Act Secretary shareholder sold special tax stamps Stat stock or securities subchapter subsection surtax net incomes tax imposed taxable taxpayer therein thereof tion Title tobacco TRANSFER OF DUTIES Treasury trust United white phosphorus wine
Popular passages
Page 12 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity.
Page 469 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 50 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 193 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 185 - Compensation shall not be denied in such State to any otherwise eligible individual for refusing to accept new work under any of the following conditions: (A) If the position offered is vacant due directly to a strike, lockout, or other labor dispute; (B) if the wages, hours, or other conditions of the work offered are substantially less favorable to the individual than those prevailing for similar work in the locality...
Page 14 - In the case of property held by one person for life with remainder to another person, the deduction shall be computed as if the life tenant were the absolute owner of the property and shall be allowed to the life tenant. In the case of property held in trust the allowable deduction shall be apportioned between the income beneficiaries and the trustee in accordance with the pertinent provisions of the instrument creating the trust, or, in the absence of such provisions, on the basis of the trust income...
Page 100 - If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.
Page 46 - The allowance for depletion under section 23 (m) shall be, in the case of coal mines, 5 per centum, in the case of metal mines, 15 per centum, and, in the case of sulphur mines or deposits, 23 per centum, of the gross income from the property during the taxable year, excluding from such gross income an amount equal to any rents or royalties paid or incurred by the taxpayer in respect of the property.
Page 30 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law...
Page 16 - Premiums paid on any life insurance policy covering the life of any officer or employee, or of any person financially interested in any trade or business carried on by the taxpayer, when the taxpayer is directly or indirectly a beneficiary under such policy...