Fiscal Affairs of the District of Columbia, 1949-1950: Hearings Before the Joint Subcommittee on Fiscal Affairs of the Committees on the District of Columbia ... 81st Congress, 1st Session on H.R. 1937, Feb. 8-16, 19491949 - Počet stran: 341 |
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50 cents Act is amended Alcoholic Beverage Control alcoholic beverages Allocation amended to read amount application assessed Assessor bill budget capital cents per gallon centum certificate of title Chairman Cigarettes collected Collector Commissioners committee compensation taxes Congress corporations deduction DENT District of Columbia Estimated incidence exemption Federal Government fiscal gross income gross receipts taxes hereby incidence of tax income tax increase KRONHEIM Licenses and permits liquor Maryland ment Motor vehicles net income paid payment penalties percent property taxes proposed purchaser purpose read as follows real property real-estate taxes refund Representative BATES Representative HARRIS Representative JONES Representative SMITH residents retail sale revenue Sales and gross sales at retail sales tax Senator HUNT Senator SCHOEPPEL Stat statement tangible personal property tax imposed tax rate Taxable income taxation taxpayer thereof tion title IX Total unincorporated business United vehicles and trailers vendor Virginia Washington
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Strana 25 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business; and rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Strana 190 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the...
Strana 334 - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.
Strana 188 - Notice of such determination shall be given to the person liable for the collection and/or payment of the tax. Such determination shall finally and irrevocably fix the tax unless the person against whom it is assessed, within thirty days after the giving of notice of such determination, shall apply to the comptroller for a hearing, or unless the comptroller of his own motion shall re-determine the same.
Strana 173 - The sale, transfer or assignment in bulk of any part or the whole of a stock of merchandise or of fixtures, or merchandise and of fixtures pertaining to the conducting of the business of the seller...
Strana 334 - Senate in explanation of the effect of the action agreed upon by the managers...
Strana 228 - Chapters 3.5 or 4 of this part, shall, at the time of making the sales or, if the storage, use, or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the board.
Strana 206 - ... matters required to be included in the return, and may require the attendance of the person rendering the return or of any officer or employee of such person, or the attendance of any other person having knowledge in...
Strana 231 - medical care" means amounts paid— (A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body (including amounts paid for accident or health insurance), or (B) for transportation primarily for and essential to medical care referred to in subparagraph (A).
Strana 20 - ... excepting the first month after such return was required to be filed or such tax became due ; but the Assessor, if satisfied that the delay was excusable, may waive all or any part of such penalty in excess of interest at the rate of 6 per centum per year.