The Provisions of the Internal Revenue Code Relating to Excise Taxes (second Editions) ..., Compiled for the Use of ... by Members of Its Staff |
From inside the book
Page 137
To the dis- pensing or distribution of any of the drugs mentioned in section 2550 ( a ) to a patient by a physician , dentist , or veterinary surgeon registered under section 3221 in the course of his professional practice only ...
To the dis- pensing or distribution of any of the drugs mentioned in section 2550 ( a ) to a patient by a physician , dentist , or veterinary surgeon registered under section 3221 in the course of his professional practice only ...
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Common terms and phrases
addition affixed agents alcohol allowed amount applicable approval assessment authorized bonded bonded warehouse brandy carried cents centum chapter cigarettes cigars collected collector Commissioner containing corporation court dealer deemed distilled spirits distillery district duties of Commissioner employee entry exemption export fermented filed fined foreign gallons imported imprisoned individual intent interest internal revenue tax issued less liable liquors manner manufacturer mark material means months necessary notice offense officer otherwise package paid paragraph payment penalty performed period permit person possession powers and duties premises prescribed produced proof provisions purchased quantity received records rectifier refund registered regulations relating removed respect retail Secretary sell snuff sold special tax stamps Stat subchapter subsection tax imposed term thereof tion tobacco TRANSFER OF DUTIES transfer of powers United vessel violation wine withdrawal
Popular passages
Page 9 - agricultural labor" includes all services performed — (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
Page 44 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 406 - ... transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Page 412 - Whenever any person Indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Page 368 - 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 10 - Including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or In salvaging timber or clearing land of brush and other debris left by a hurricane, If the major part of such service is performed on a farm...
Page 57 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Page 414 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law.
Page 10 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Page 411 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.
Bibliographic information
| Title | The Provisions of the Internal Revenue Code Relating to Excise Taxes (second Editions) ..., Compiled for the Use of ... by Members of Its Staff |
| Author | United States. Congress. Internal Revenue Taxation Joint Committee |
| Published | 1949 |
| Length | 551 pages |
| Export Citation | BiBTeX EndNote RefMan |