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 100
Page 1
... paid during the calendar years 1950 and 1951 , the rate shall be 11⁄2 per centum . ( 3 ) With respect to wages paid after December 31 , 1951 , the rate shall be 2 per centum . [ For nonexemption of Federal savings and loan associations ...
... paid during the calendar years 1950 and 1951 , the rate shall be 11⁄2 per centum . ( 3 ) With respect to wages paid after December 31 , 1951 , the rate shall be 2 per centum . [ For nonexemption of Federal savings and loan associations ...
Page 2
... paid in such manner , at such times , and under such conditions , not inconsistent with this subchapter ( either by making and filing returns , or by stamps , coupons , tickets , books , or other reasonable devices or methods necessary ...
... paid in such manner , at such times , and under such conditions , not inconsistent with this subchapter ( either by making and filing returns , or by stamps , coupons , tickets , books , or other reasonable devices or methods necessary ...
Page 3
... paid in any medium other than cash ; except that such term shall not include ( 1 ) That part of the remuneration which , after remuneration equal to $ 3,000 with respect to employment after 1936 has been paid to an individual by an ...
... paid in any medium other than cash ; except that such term shall not include ( 1 ) That part of the remuneration which , after remuneration equal to $ 3,000 with respect to employment after 1936 has been paid to an individual by an ...
Page 11
... paid for such service . The Administrator and such agents as he may designate for the pupose are authorized and directed to comply with the provisions of the internal revenue laws on behalf of the United States as the employer of ...
... paid for such service . The Administrator and such agents as he may designate for the pupose are authorized and directed to comply with the provisions of the internal revenue laws on behalf of the United States as the employer of ...
Page 12
... paid by such em- ployer for services rendered to him after December 31 , 1936 , as is , with respect to any employee for any calendar month , not in excess of $ 300 : Provided , however , That if an employee is paid com- pensation by ...
... paid by such em- ployer for services rendered to him after December 31 , 1936 , as is , with respect to any employee for any calendar month , not in excess of $ 300 : Provided , however , That if an employee is paid com- pensation by ...
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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.