 ... were taxable under section 4218 (relating to use by manufacturer, producer, or importer), the price (less, in the case of tires, the part of such price attributable to the metal rim or rim base) at which such or similar tires or inner tubes are sold,...  Committee Prints - Page 13by United States. Congress. Senate. Committee on Finance - 1965Full view - About this book
 | United States. Internal Revenue Service - 1932 - 76 pages
...tubes were taxable under section 622 (relating to use by manufacturer, producer, or importer) then of the price (less, in the case of tires, the part of...producers, or importers thereof, as determined by the Commissioner. ART. 40. Credit for taxes on tires and inner tubes, sold on automobiles and motor cycles.—Under... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...tubes were taxable under section 3444 (relating to use by manufacturer, producer, or importer) then of the price (less, in the case of tires, the part of...producers, or importers thereof, as determined by the Commissioner. (f) (1) Where prior to August 1, 1939, any article subject to the tax imposed by this... | |
 | 1937 - 1402 pages
...such price attributable to the metal rim or rim base) at which such or similar tires or inner tubas are sold, in the ordinary course of trade, by manufacturers,...producers, or importers thereof, as determined by the Commissioner. (f) (1) Where prior to August 1, [1937] 1930, any article subject to the tax imposed... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...section 3403 (a) or (b), relating to the tax on automobiles, or uses it ; such or similar articles are sold, in the ordinary course of trade, by manufacturers,...producers, or importers thereof, as determined by the Commissioner. (b) The provisions of this section shall not be applicable with respect to the tax imposed... | |
 | 1939 - 980 pages
...tubes were taxable under section 622 (relating to use by manufacturer, producer, or importer) then of the price (less, in the case of tires, the part of...producers, or importers thereof, as determined by the Commissioner. 303.40 Credit for taxes on tires and inner tubes sold on automobiles and motor cycles.... | |
 | United States - 1964 - 1098 pages
...price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers,...thereof, as determined by the Secretary or his delegate. (As amended Apr. 8, 1960. Pub. L. 86-418, §2(a), 74 Stat. 38; June 29, 1961, Pub. L. 87-61, title... | |
 | United States - 1983 - 968 pages
...price for which the article is sold) shall be computed on the price at which such or similar articles are sold, in the ordinary course of trade, by manufacturers,...importers, thereof, as determined by the Secretary. (Aug. 16, 1954, ch. 736, 68A Stat. 494; Aug. 11, 1955, ch. 805, § l(a), (b), 69 Stat. 689; Sept. 2,... | |
 | United States - 1945 - 1138 pages
...price attributable to the metal rim or rim base) at which such or similar tires, inner tubes, or sets States for the District of Columbia shall have (As amended Sept. 23, 1950, 3 :15 pm, EDT, ch. 994, Title VI, § 605 (b), (c) (1), 64 Stat. 964, 965.)... | |
 | United States - 1945 - 824 pages
...attributable to the metal rim or rim base) at which such or similar tires, inner tubes, or automobile radios are sold, in the ordinary course of trade, by manufacturers,...producers, or importers thereof, as determined by the Commissioner. In lieu of the rates of credit of 5 per centum and 7 per centum above provided, the rates,... | |
 | 1969 - 850 pages
...price attributable to the metal rim or rim base) at which such or similar tires, inner tubes, or sets are sold, in the ordinary course of trade, by manufacturers,...the sale of which tax is imposed under chapter 32. [Sec. 6416(c) as amended and in effect Jan. 1, 1959] [TD 6650, 28 FR 4344, May 2, 1963] § 48.6416... | |
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