Internal revenue bulletin: Cumulative bulletin, Part 1Dept. of the Treasury, Internal Revenue Service; for sale by the Supt. of Docs., U.S. Govt. Print. Off., 1954 A consolidation of all items of a permanent nature published in the weekly Internal revenue bulletin, ISSN 0020-5761, as well as a cumulative list of announcements relating to decisions of the Tax Court. |
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Page 242
... firearms at the rate of $200 for each firearm except in the case of certain weapons defined therein for which the rate of tax is $1 for each such weapon. Section 2720 of the Internal Revenue Code provides that each transfer of a firearm ...
... firearms at the rate of $200 for each firearm except in the case of certain weapons defined therein for which the rate of tax is $1 for each such weapon. Section 2720 of the Internal Revenue Code provides that each transfer of a firearm ...
Page 253
... FIREARM REGULATIONS 88, SECTION 319.12: Firearm. Rev. Rul. 54-245 (Also Federal Firearms Act, Section 1; Regulations 131, Section 315.2.) Section 1(3) of the Federal Firearms Act and section 315.2 of Regulations 131 define a firearm as ...
... FIREARM REGULATIONS 88, SECTION 319.12: Firearm. Rev. Rul. 54-245 (Also Federal Firearms Act, Section 1; Regulations 131, Section 315.2.) Section 1(3) of the Federal Firearms Act and section 315.2 of Regulations 131 define a firearm as ...
Page 264
... firearms, or firearms in a knockdown condition but complete as to all component parts. The tax does not apply to the sale of parts or accessories for firearms when sold separately or when sold with a complete firearm for use as spare ...
... firearms, or firearms in a knockdown condition but complete as to all component parts. The tax does not apply to the sale of parts or accessories for firearms when sold separately or when sold with a complete firearm for use as spare ...
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admissions Advice is requested alcohol amounts paid applicable April assets Belgium bond bottling centum Code provides COLEMAN ANDREWS computing constitute corporation Court credit or refund decedent deductions distilled spirits distribution District Director dividends earnings effect employees estate tax ethyl acetate exchange excise tax exemption Federal income tax filed firearms Form gift tax gross income held hereby amended imposed by section income tax purposes inserting in lieu Internal Revenue Bulletin Internal Revenue Code Internal Revenue Service issued liability liens lieu thereof manufacturer meaning of section ment nonresident alien operated organization partner partnership payment percent person prior provisions of section purchase pursuant received REGULATIONS 118 respect retail Revenue Ruling section 101 sold Stat SUBCHAPTER supra tax imposed tax return taxable taxpayer tion trade or business transaction transfer transportation Treasury Decision trust warehouse wine