 | United States. Court of Claims - 1941 - 858 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. The plaintiff takes the position, first, that the price at which it sold its products... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. ART. 15. Fair market price in case of retail sales, consignments, etc.— The " fair... | |
 | United States - 1939 - 780 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade; by manufacturers or producers thereof, as determined by the Commissioner. (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it... | |
 | 1937 - 1402 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. d. The provisions of section 619 of this title shall not apply to the tax under this... | |
 | 1940 - 1806 pages
...transaction and at less than the fair market price, shall be the price for which such articles are sold in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner in accordance with the provisions of section 3441 (b) of the Internal Revenue Code (derived... | |
 | 1939 - 980 pages
...the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. 303.15 Fair market price in case of retail sales, consignments, etc. The "fair market... | |
 | United States - 1983 - 968 pages
...whichever of the following prices is the lower: (i) the price for which such article is sold, or (ii) the highest price for which such articles are sold...producers thereof, as determined by the Secretary. In the case of an article the sale of which is taxable under section 4061(a) and which is sold at retail,... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...on the price for which the article is sold, be computed on the price for which such article was sold in the ordinary course of trade by manufacturers or producers thereof as determined by the Commissioner. Do you know of any difficulty in the administration of that particular provision which... | |
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... (2) sold on consignment, or (3) sold (otherwise than through an arm's length transaction) at less than the fair market price, the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which... 
