Notes on the Revenue Act of 1918, Svazky 1–2United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means U.S. Government Printing Office, 1919 - Počet stran: 188 |
Vyhledávání v knize
Výsledky 1-5 z 14
Strana 100
... dispense , sell , distribute , or give away opium or coca leaves , their salts , derivatives , or preparations , and for other purposes . Be it enacted , etc. , That on and after the first day of March , nineteen hundred and fifteen ...
... dispense , sell , distribute , or give away opium or coca leaves , their salts , derivatives , or preparations , and for other purposes . Be it enacted , etc. , That on and after the first day of March , nineteen hundred and fifteen ...
Strana 101
... dispensing , or distribution of drugs are not an exercise of the police power , but are for the purpose of revenue , and such license is a mere form of imposing a tax , and implies nothing more than that the licensee shall not be ...
... dispensing , or distribution of drugs are not an exercise of the police power , but are for the purpose of revenue , and such license is a mere form of imposing a tax , and implies nothing more than that the licensee shall not be ...
Strana 103
... dispensing drugs in the course of their practice , for , while the act is in the guise of a revenue measure , it was intended to accomplish a moral purpose . In a prosecution against a physician for violating Harrison Anti- narcotic Act ...
... dispensing drugs in the course of their practice , for , while the act is in the guise of a revenue measure , it was intended to accomplish a moral purpose . In a prosecution against a physician for violating Harrison Anti- narcotic Act ...
Strana 104
... dispensed the drug to addicts and to persons other than those specified in the indictment is admis- sible to show his intent . ( Thompson v . United States , 258 Fed . 196 , 1919. ) The courts take judicial notice of the facts of ...
... dispensed the drug to addicts and to persons other than those specified in the indictment is admis- sible to show his intent . ( Thompson v . United States , 258 Fed . 196 , 1919. ) The courts take judicial notice of the facts of ...
Strana 105
... dispensed , and distributed morphine sulphate tablets as a dealer to a consumer . Held , that this was equivalent to charging that he had them in his possession , and hence an offense was charged ; but , as the offenses were charged as ...
... dispensed , and distributed morphine sulphate tablets as a dealer to a consumer . Held , that this was equivalent to charging that he had them in his possession , and hence an offense was charged ; but , as the offenses were charged as ...
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1918 by adding accrued act of August act of October affirmed amendment in substantially assessment Baltic Mining Co bank bonds capital stock cent centum collected collector of internal Commissioner of Internal company or association computing construed corporation tax act dealer December 17 deduction distilling District of Columbia dividends drugs exceed excise tax exempt following form gross income hereby Herold income tax indebtedness insurance company interest Internal Revenue internal-revenue issued Jin Fuey Moy joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach mutual net income officers opium organized paragraph partnership payment penalty person policyholder premium profits purchaser purpose received required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision subject to tax substantially the following suggested tax imposed taxable taxation taxpayer thereof tion Treasury United
Oblíbené pasáže
Strana 94 - July, eighteen hundred and ninety-eight, there shall be levied, collected, and paid, for and in respect of the several bonds, debentures, or certificates of stock and of indebtedness, and other documents, instruments, matters, and things mentioned and described in Schedule A...
Strana 11 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income...
Strana 39 - Except in the case of taxpayers who are abroad, no such extension shall be for more than six months.
Strana 116 - Act by providing for the registration and the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations.
Strana 65 - All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt,. custody, disposal, or payment...
Strana 129 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Strana 118 - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
Strana 67 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system; and (B) providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents...
Strana 125 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Strana 119 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.