 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...some exceptions or exemptions from the tax, you will note that there is an exemption in the case of commutation or season tickets for single trips of less than 30 miles. We think that 30-mile limitation is too short. The purpose of the exemption, I take it, Senators, was... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 38 pages
...service, burglar alarm, etc.) 10. Transportation of oil by pipe line 11. Transportation of persons: (a) Commutation or season tickets for single trips of less than 30 miles or commutation tickets for 1 month or less. Amounts paid — 35 cents or less Amounts paid — over 35... | |
 | United States - 1945 - 824 pages
...sub section (a) shall not apply to amounts paid for transportation which do not exceed 35 cents, to amounts paid for commutation or season tickets for single trips of less than thirty miles, or to amounts paid for commutation tickets for one month or less. (c) Seats, berths,... | |
 | United States. Congress. House. Committee on Ways and Means - 1947 - 2162 pages
...subsection (a) shall not apply to amounts paid for transportation which do not exceed 35 cents, to amounts paid for commutation or season tickets for single trips of less than 30 miles, or to amounts paid for commutation tickets for one month or less. (c) Seats, berths, etc. — There shall... | |
 | 1992 - 392 pages
...different period prescribed in section 6421(b)(2)) such person de26 CFR Ch. I (4-1-92 Edition) rived passenger fare revenue from the operation of such...paid for commutation tickets for one month or less (see section 4263(a)). In determining the total of such passenger fare revenue, the tax imposed by... | |
 | 1997 - 352 pages
...if: (1) During such test period (rather than any different period prescribed in section 6421(b)(2)) such person derived passenger fare revenue from the...tickets for single trips of less than 30 miles, or (ill) amounts paid for commutation tickets for one month or less (see section 4263(a». In determining... | |
 | 2002 - 346 pages
...period prescribed in paragraph (c) (1) of this section) from operation of such system was from fares attributable to (i) amounts paid for transportation...paid for commutation tickets for one month or less. If the X Transit Company does not meet the 60-percent passenger fare revenue test for April, May, and... | |
 | 1986 - 1092 pages
...period prescribed in paragraph (c) (1) of this section) from operation of such system was from fares attributable to (i) amounts paid for transportation...paid for commutation tickets for one month or less. If the X Transit Company does not meet the 60-percent passenger fare revenue test for April, May, and... | |
 | 1994 - 382 pages
...period prescribed in paragraph (c) (1) of this section) from operation of such system was from fares attributable to (i) amounts paid for transportation...tickets for single trips of less than 30 miles, or (Hi) amounts paid for commutation tickets for one month or less. If the X Transit Company does not... | |
 | 1967 - 688 pages
...period prescribed in paragraph (c)(1) of this section) from operation of such system was from fares attributable to (i) amounts paid for transportation...tickets for single trips of less than 30 miles, or (ill) amounts paid for commutation tickets for one month or less. If the X Transit Company does not... | |
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... attributable to (i) amounts paid for transportation which do not exceed 60 cents, (ii) amounts paid for commutation or season tickets for single trips of less than 30 miles, or (iii) amounts paid for commutation tickets for one month or less. 
