Treasury Decisions Under Internal Revenue Laws of the United States, Volume 17U.S. Government Printing Office, 1959 |
From inside the book
Results 1-5 of 50
Page 12
... DISTRICT COURT SUSTAINED . The decision of the United States District Court for the District of Massachu- setts ( 210 Fed . , 933 ; T. D. 1936 ) is affirmed . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington ...
... DISTRICT COURT SUSTAINED . The decision of the United States District Court for the District of Massachu- setts ( 210 Fed . , 933 ; T. D. 1936 ) is affirmed . TREASURY DEPARTMENT , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington ...
Page 13
... District Court of the United States for the District of Massachusetts . Before PUTNAM , DODGE , and ALDRICH , Judges . [ December 21 , 1914. ] DODGE , Judge : The facts in this case were agreed , and are fully stated in the opinion ...
... District Court of the United States for the District of Massachusetts . Before PUTNAM , DODGE , and ALDRICH , Judges . [ December 21 , 1914. ] DODGE , Judge : The facts in this case were agreed , and are fully stated in the opinion ...
Page 14
... District Court that the corporation tax law , in permitting the deduction of " taxes imposed " from the gross income of a corporation , must be understood to mean taxes imposed upon the corporation . We can not so interpret the language ...
... District Court that the corporation tax law , in permitting the deduction of " taxes imposed " from the gross income of a corporation , must be understood to mean taxes imposed upon the corporation . We can not so interpret the language ...
Page 15
... District Court that had this been the result intended it would have been more unmistakably expressed . The judgment of the District Court is therefore affirmed , and the defendant in error recovers his costs of appeal . ( T. D. 2122 ...
... District Court that had this been the result intended it would have been more unmistakably expressed . The judgment of the District Court is therefore affirmed , and the defendant in error recovers his costs of appeal . ( T. D. 2122 ...
Page 23
... District , Territorial , or insular officer or official who has possession ... court . SEC . 10. That the Commissioner of Internal Revenue , with the ... District of Columbia as may be necessary to enforce the provisions of this act . SEC ...
... District , Territorial , or insular officer or official who has possession ... court . SEC . 10. That the Commissioner of Internal Revenue , with the ... District of Columbia as may be necessary to enforce the provisions of this act . SEC ...
Contents
161 | |
167 | |
173 | |
175 | |
176 | |
180 | |
190 | |
210 | |
47 | |
84 | |
86 | |
90 | |
95 | |
101 | |
108 | |
114 | |
117 | |
118 | |
119 | |
145 | |
156 | |
211 | |
214 | |
215 | |
229 | |
233 | |
235 | |
242 | |
244 | |
252 | |
256 | |
258 | |
279 | |
Other editions - View all
Common terms and phrases
act of October Acting Commissioner affixed aforesaid drugs amount annual net income application approved assessed authorized bank bill of lading bonds Book 59 cents certificate charged claims collected collectors of internal Commissioner of Internal contract of sale corporation dealers December 17 defendant denatured alcohol dispensed or distributed District Court dividends Emergency revenue exempt exportation filed grade gross income hereby income tax law Internal Revenue internal-revenue officers issued manufacture ment net income October 22 OFFICE OF COMMISSIONER oleomargarine opium packages paid payment penalty person physician plaintiff power of attorney preparations prescribed prescriptions prohibited drugs Public Service Railway purchase purpose receipt received rectifier refund registered regulations returns of annual Revised Statutes ruling Secretary shipment smoking opium sold special tax specified Stomach Bitters subdivision tax imposed taxable thereof tion TREASURY DEPARTMENT W. G. MCADOO W. H. OSBORN Washington withholding agent
Popular passages
Page 22 - ... which do not contain more than two grains of opium, or more than one-fourth of a gram of morphine, or more than one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative of any of them in one fluid ounce, or, if a solid or semisolid preparation, in one avoirdupois ounce...
Page 78 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any officer, agent, or other person...
Page 177 - 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 51 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Page 155 - All claims founded upon the Constitution of the United States or any law of Congress, except for pensions, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States...
Page 160 - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
Page 82 - That there might be no misunderstanding of the universality of this principle, it was expressly enacted, in 1867, that ' no suit for the purpose of restraining the assessment or collection of any tax shall be maintained in any court.
Page 169 - Provided, That nothing in this act shall be construed to prevent all the shares in any of the said associations, held by any person or body corporate, from being included in the valuation of the personal property of such person or corporation in the assessment of taxes imposed by or under state authority at the place where such bank is located, and not elsewhere...
Page 20 - That such physician, dentist, or veterinary eurgeon shall keep a record of all such drugs dispensed or distributed, showing the amount dispensed or distributed, the date, and the name and address of the patient to whom such drugs are dispensed or distributed, except such as may be dispensed or distributed to a patient upon whom such physician, dentist, or veterinary surgeon shall personally attend...
Page 20 - That it shall be unlawful for any person to sell, barter, exchange, or give away any of the aforesaid drugs except in pursuance of a written order of the person to whom such article is sold, bartered, exchanged, or given, on a form to be issued in blank for that purpose by the Commissioner of Internal Revenue.