The United States Internal Revenue Tax System: Embracing All Internal Revenue Laws Now in Force as Amended by the Latest Enactments Including the Income Tax of 1894 and 1864, with Rulings and Regulations, the Whole Copiously Annotated, with References to the Decisions of the Courts and the Departments, and Cross-references, with an Introductory Historical Sketch of Internal Revenue Taxation in the United States, and an Appendix Containing Laws Relating to Internal Revenue Practice, with FormsCharles Wesley Eldridge Houghton, Mifflin, 1895 - Počet stran: 722 |
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Strana 47
... was returned by collectors . From and after that date the tax was paid by stamps , on which a deduction of 7 per cent was allowed to brewers using them . • TOBACCO AND SNUFF . The different rates of taxation INTRODUCTORY . 47.
... was returned by collectors . From and after that date the tax was paid by stamps , on which a deduction of 7 per cent was allowed to brewers using them . • TOBACCO AND SNUFF . The different rates of taxation INTRODUCTORY . 47.
Strana 58
... deduction was allowed for dividends and interest received which had already paid tax . The extraordinary expenses of the war , which had then reached about $ 3,000,000 a day , made this double taxation necessary . The amount collected ...
... deduction was allowed for dividends and interest received which had already paid tax . The extraordinary expenses of the war , which had then reached about $ 3,000,000 a day , made this double taxation necessary . The amount collected ...
Strana 136
... deducting the expenses of such sale , be first appropriated out of the proceeds thereof to the payment of the tax . And if no assessment of such tax has been made upon such property , the collector shall make a return thereof in the ...
... deducting the expenses of such sale , be first appropriated out of the proceeds thereof to the payment of the tax . And if no assessment of such tax has been made upon such property , the collector shall make a return thereof in the ...
Strana 185
... deduction therefrom . Int . Rev. Reg . , Series 7 , No. 1 , Revised , p . 31 . Brewers , who , on the brewery premises or at any other place , sell fermented liquors manufactured by themselves or others in quantities less than five ...
... deduction therefrom . Int . Rev. Reg . , Series 7 , No. 1 , Revised , p . 31 . Brewers , who , on the brewery premises or at any other place , sell fermented liquors manufactured by themselves or others in quantities less than five ...
Strana 239
... opinion of the court , that the judgment should be entered for the full amount of the bond , without deduction of any sum realized from the sale of the distiller's personal property ; the condition of the bond DISTILLED SPIRITS . 239.
... opinion of the court , that the judgment should be entered for the full amount of the bond , without deduction of any sum realized from the sale of the distiller's personal property ; the condition of the bond DISTILLED SPIRITS . 239.
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act August 28 act March act of March affixed aforesaid amended by Sec amount Approved assessment barrel beer bonded warehouse cask or package cent centum certificate cheroots cigars Circuit Court collector of internal collector or deputy collector's office Commissioner of Internal corporation deputy collector distilled spirits distillery warehouse distraint duty eighteen hundred entry exportation fermented fermented liquors forfeited forfeiture fraud fraudulent gauger hundred dollars imposed internal revenue laws internal revenue service July 13 July 20 June 30 lector liable list or return malt liquors manufacture mash ment month oleomargarine paid payment penalty person premises prescribed produced proof gallons purchased quantity rectifier regulations removed repealed required by law retail dealer revenue stamp Revised Statutes salary Secretary sell snuff sold special tax stamps storekeeper suit sureties thereof thousand dollars tion tobacco Treasury United wholesale liquor dealer wine wine gallons
Oblíbené pasáže
Strana 572 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Strana 439 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
Strana 155 - No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Strana 143 - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Strana 564 - Court ; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant...
Strana 481 - President of the United States of America, have caused the said convention to be made public to the end that the same and every article and clause thereof may be observed and fulfilled with good faith by the United States and the citizens thereof.
Strana 462 - That for the purposes of this act an article shall be deemed to be adulterated: In case of drugs: First, If, when a drug is sold under or by a name recognized In the United States Pharmacopoeia or National Formulary...
Strana 429 - ... to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.
Strana 412 - That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles...
Strana 105 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and.