The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11U.S. Government Printing Office, 1949 - 551 pages |
From inside the book
Results 1-5 of 56
Page xxiii
... cent . 345 Sec . 3659. Receipts for taxes__ . 345 Sec . 3660. Jeopardy assessment 345 Sec . 3661. Enforcement of liability for taxes collected .. 345 Sec . 3662. Prohibition of suits to replevy property taken under internal revenue laws ...
... cent . 345 Sec . 3659. Receipts for taxes__ . 345 Sec . 3660. Jeopardy assessment 345 Sec . 3661. Enforcement of liability for taxes collected .. 345 Sec . 3662. Prohibition of suits to replevy property taken under internal revenue laws ...
Page 2
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1421. OVERPAYMENTS AND UNDERPAYMENTS . If more or less than the correct amount of tax imposed by section ...
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1421. OVERPAYMENTS AND UNDERPAYMENTS . If more or less than the correct amount of tax imposed by section ...
Page 13
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1531. ERRONEOUS PAYMENTS . Any tax paid under this subchapter by a taxpayer with respect to any period with ...
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1531. ERRONEOUS PAYMENTS . Any tax paid under this subchapter by a taxpayer with respect to any period with ...
Page 26
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1606. INTERSTATE COMMERCE AND FEDERAL INSTRUMENTAL- ITIES . ( a ) [ INTERSTATE AND FOREIGN COMMERCE.- ] No ...
... cent shall be disregarded unless it amounts to one - half cent or more , in which case it shall be increased to 1 cent . SEC . 1606. INTERSTATE COMMERCE AND FEDERAL INSTRUMENTAL- ITIES . ( a ) [ INTERSTATE AND FOREIGN COMMERCE.- ] No ...
Page 36
... cent for each 10 cents or fraction thereof . 11 per centum ... 1 cent for each 5 cents or major fraction thereof . 20 per centum . 1700 ( c ) Sales of tickets outside box office . 11 per centum .. 20 per centum . 5 per centum ... 20 per ...
... cent for each 10 cents or fraction thereof . 11 per centum ... 1 cent for each 5 cents or major fraction thereof . 20 per centum . 1700 ( c ) Sales of tickets outside box office . 11 per centum .. 20 per centum . 5 per centum ... 20 per ...
Contents
1 | |
11 | |
17 | |
23 | |
34 | |
36 | |
37 | |
38 | |
232 | |
233 | |
234 | |
236 | |
237 | |
238 | |
239 | |
240 | |
39 | |
40 | |
41 | |
42 | |
43 | |
44 | |
45 | |
49 | |
50 | |
52 | |
54 | |
55 | |
56 | |
64 | |
70 | |
74 | |
81 | |
91 | |
97 | |
105 | |
106 | |
107 | |
108 | |
109 | |
110 | |
111 | |
113 | |
114 | |
116 | |
118 | |
120 | |
121 | |
122 | |
125 | |
126 | |
127 | |
128 | |
129 | |
130 | |
131 | |
132 | |
133 | |
134 | |
135 | |
136 | |
138 | |
139 | |
142 | |
143 | |
144 | |
145 | |
146 | |
147 | |
148 | |
149 | |
150 | |
151 | |
152 | |
153 | |
154 | |
155 | |
156 | |
157 | |
158 | |
159 | |
160 | |
161 | |
163 | |
164 | |
165 | |
167 | |
170 | |
172 | |
174 | |
175 | |
177 | |
178 | |
179 | |
180 | |
181 | |
182 | |
183 | |
184 | |
185 | |
186 | |
187 | |
188 | |
189 | |
190 | |
191 | |
192 | |
193 | |
194 | |
200 | |
206 | |
212 | |
218 | |
219 | |
223 | |
224 | |
225 | |
226 | |
227 | |
228 | |
230 | |
241 | |
242 | |
243 | |
244 | |
245 | |
247 | |
248 | |
249 | |
250 | |
251 | |
253 | |
254 | |
255 | |
256 | |
258 | |
259 | |
260 | |
262 | |
263 | |
265 | |
266 | |
267 | |
268 | |
269 | |
270 | |
271 | |
272 | |
273 | |
274 | |
275 | |
276 | |
277 | |
278 | |
279 | |
282 | |
283 | |
284 | |
286 | |
287 | |
288 | |
289 | |
296 | |
300 | |
302 | |
303 | |
305 | |
307 | |
308 | |
309 | |
310 | |
311 | |
312 | |
313 | |
314 | |
315 | |
316 | |
317 | |
318 | |
319 | |
320 | |
321 | |
322 | |
323 | |
324 | |
326 | |
328 | |
329 | |
330 | |
331 | |
332 | |
333 | |
334 | |
335 | |
336 | |
338 | |
339 | |
340 | |
341 | |
342 | |
343 | |
344 | |
345 | |
346 | |
347 | |
348 | |
349 | |
350 | |
351 | |
352 | |
353 | |
354 | |
355 | |
356 | |
357 | |
358 | |
359 | |
360 | |
361 | |
362 | |
363 | |
369 | |
377 | |
383 | |
433 | |
484 | |
Common terms and phrases
adulterated butter affixed agents alcohol alcohol by volume applicable approval assessment authorized bottled in bond brandy brewer cantaloup cask or package centum chapter 27 cigars or cigarettes collected collector CROSS REFERENCE denatured denatured alcohol distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented filled cheese fined not less forfeited forfeiture fortification imposed by section imprisoned not less internal revenue bonded internal revenue tax leaf tobacco less than $100 liable malt liquors marihuana months offense officer oleomargarine paid pawpaw penalty person pineapple wines powers and duties premises process or renovated produced Puerto Rico purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer returns revenue bonded warehouse revenue stamps rules and regulations sells sold special tax Stat subchapter subsection tax imposed thereof tion tobacco or snuff TRANSFER OF DUTIES transfer of powers United violation white phosphorus matches wholesale dealer willfully withdrawal
Popular passages
Page 42 - ... 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 10 - ... or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways used exclusively for supplying and storing water for farming purposes...
Page 369 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 324 - On all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Page 30 - ... beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if...
Page 112 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Page 426 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 8 - Voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Page 28 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include...
Page 343 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.