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
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Page xxv
... employees of foreign states from payment of internal revenue taxes on imported articles__ Sec . 3803. Separability clause ... Sec . 3804. Time for performing certain acts postponed by reason of war .. SUBTITLE E - PERSONNEL CHAPTER 39 ...
... employees of foreign states from payment of internal revenue taxes on imported articles__ Sec . 3803. Separability clause ... Sec . 3804. Time for performing certain acts postponed by reason of war .. SUBTITLE E - PERSONNEL CHAPTER 39 ...
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... employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees ( including any amount paid by an employer for insurance or annuities , or into a ...
... employee under a plan or system established by an employer which makes provision for his employees generally or for a class or classes of his employees ( including any amount paid by an employer for insurance or annuities , or into a ...
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... employee ) ( A ) of the tax imposed upon an employee under section 1400 or ( B ) of any payment required from an employee under a State unemployment compensation law ; or [ Section 1400 imposes a tax on wages received with respect to ...
... employee ) ( A ) of the tax imposed upon an employee under section 1400 or ( B ) of any payment required from an employee under a State unemployment compensation law ; or [ Section 1400 imposes a tax on wages received with respect to ...
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... employee or employee representative as defined in section 1532 ; ( 10 ) ( A ) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 101 , ' if— ( i ) the remuneration for such ...
... employee or employee representative as defined in section 1532 ; ( 10 ) ( A ) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 101 , ' if— ( i ) the remuneration for such ...
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... employees ' beneficiary associations providing for the payment of life , sick , accident , or other benefits to the members of such association or their dependents , if ( A ) no part of their net earnings inures ( other than through ...
... employees ' beneficiary associations providing for the payment of life , sick , accident , or other benefits to the members of such association or their dependents , if ( A ) no part of their net earnings inures ( other than through ...
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Common terms and phrases
affixed agents alcohol alcohol by volume amount applicable approval assessment authorized brandy brewer cantaloup cask or package centum cigars or cigarettes collected collector containing CROSS REFERENCE deemed denatured denatured alcohol distilled spirits distillery distraint district duties of Commissioner employee exemption export fermented fermented liquor filed filled cheese fined not less firearm forfeited forfeiture fortification imported imposed by section internal revenue bonded internal revenue tax liable malt liquors manner marihuana months offense officer oleomargarine paid pawpaw penalty person pineapple wines powers and duties premises provisions of law Puerto Rico purpose rectifier refund registered regulations prescribed removed required by law respect retail dealer revenue bonded warehouse revenue laws revenue stamps rules and regulations Secretary sell sold special tax stamps Stat subchapter subsection tax imposed thereof tion tobacco TRANSFER OF DUTIES transfer of powers United vessel violation white phosphorus wholesale dealer wine gallons 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.