Codification of Internal Revenue Laws Submitted to ... by Its Staff: Published Pursuant to Section 1203(c), Revenue Act of 1926 |
From inside the book
Results 1-5 of 11
Page 383
... White Phosphorus Matches . 14. Cotton Futures . 15. Pistols and Revolvers . 16. Safe Deposit Boxes . 17. Circulation other than of National Banks . 18. Liquor . 19. Occupational Taxes . 20. Provisions Common to Miscellaneous Taxes . 26 ...
... White Phosphorus Matches . 14. Cotton Futures . 15. Pistols and Revolvers . 16. Safe Deposit Boxes . 17. Circulation other than of National Banks . 18. Liquor . 19. Occupational Taxes . 20. Provisions Common to Miscellaneous Taxes . 26 ...
Page 389
... White Phosphorus Matches . 14. Cotton Futures .. 15. Pistols and Revolvers . 16. Safe Deposit Boxes .. 17. Circulation other than of National Banks . 18. Liquor ..... 19. Occupational Taxes .. 20. Provisions Common to Miscellaneous ...
... White Phosphorus Matches . 14. Cotton Futures .. 15. Pistols and Revolvers . 16. Safe Deposit Boxes .. 17. Circulation other than of National Banks . 18. Liquor ..... 19. Occupational Taxes .. 20. Provisions Common to Miscellaneous ...
Page 448
... WHITE PHOSPHORUS MATCHES. ( 3 ) Corporations with no office in United States . In the case of a corporation which had no principal place of business or principal office or agency in the United States , then by the Court of Appeals of the ...
... WHITE PHOSPHORUS MATCHES. ( 3 ) Corporations with no office in United States . In the case of a corporation which had no principal place of business or principal office or agency in the United States , then by the Court of Appeals of the ...
Page 449
... WHITE PHOSPHORUS MATCHES . SUBCHAPTER F - MISCELLANEOUS PROVISIONS 890. Disposal of forfeited tobacco. Chapter 6. TOBACCO , SNUFF , CIGARS , AND CIGARETTES_ . 7. DOCUMENTS , OTHER INSTRUMENTS , AND PLAYING CARDS_ . 8. ADMISSIONS AND DUES ...
... WHITE PHOSPHORUS MATCHES . SUBCHAPTER F - MISCELLANEOUS PROVISIONS 890. Disposal of forfeited tobacco. Chapter 6. TOBACCO , SNUFF , CIGARS , AND CIGARETTES_ . 7. DOCUMENTS , OTHER INSTRUMENTS , AND PLAYING CARDS_ . 8. ADMISSIONS AND DUES ...
Page 485
... White phosphorus defined . - For the purposes of this chapter the words " white phosphorus " shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoison ...
... White phosphorus defined . - For the purposes of this chapter the words " white phosphorus " shall be understood to mean the common poisonous white or yellow phosphorus used in the manufacture of matches and not to include the nonpoison ...
Common terms and phrases
20 Stat 39 Stat 44 Stat affixed agents allowed amended by Feb amended by Mar amount applicable approval assessment Board bonded warehouse centum in addition chapter cigars or cigarettes collected corporation court dealer decedent deduction deficiency deputy collector distilled spirits distraint district duties of Commissioner excess exempt export fermented fiduciary filed fined not less forfeiture gallons gift tax gifts gross income internal revenue laws July 13 July 20 June 13 June 30 liability liquor malt liquors manufacturer ment months net estates net income notice and demand officer oleomargarine paid payment penalty person powers and duties provided in section purpose refund removed required by law respect Revenue Act Secretary sold special tax stamps storekeeper-gauger subchapter subsection Superseded by U. S. C. tax imposed taxable taxpayer thereof tion Title 26 transfer of powers United United States Code white phosphorus wines
Popular passages
Page 389 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and 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 388 - Gross Income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property ; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and income...
Page 398 - 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...
Page 433 - The tax shall apply whether the transfer is in trust or otherwise, whether the gift is direct or indirect, and whether the property is real or personal, tangible or intangible; but, in the case of a nonresident not a citizen of the United States, shall apply to a transfer only if the property is situated within the United States.
Page 398 - ... a transfer by a corporation of all or a part of Its assets to another corporation If immediately after the transfer the transferor or Its stockholders or both are in control of the corporation to which the assets are transferred, or (C) a recapitalization, or (D) a mere change In Identity, for. or place of organization, however effected. (2) The term "a party to a reorganization...
Page 426 - ... under which he has retained for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death...
Page 394 - ... it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or source of income, profits, losses, or expenditures appearing in any income return...
Page 485 - If any clause, sentence, paragraph, or part of this Act shall for any reason be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Page 389 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Page 404 - States as provided in subsection (a) (2) of this section; (3) Compensation for labor or personal services performed without the United States; (4) Rentals or royalties from property located without the United States or from any interest in such property including rentals or royalties for the use of or for the privilege of using without the United States...