Treasury Decisions Under Internal Revenue Laws of the United States, Svazek 18U.S. Government Printing Office, 1917 |
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Strana 3
... exemptions in the provisos of said section . TREASURY Department , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 16 , 1916 . The appended decision of the Circuit Court of Appeals , Second Circuit , in the ...
... exemptions in the provisos of said section . TREASURY Department , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. , January 16 , 1916 . The appended decision of the Circuit Court of Appeals , Second Circuit , in the ...
Strana 4
... 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 . 99 The contention of defendant is that he ...
... 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 . 99 The contention of defendant is that he ...
Strana 6
... exempt under the provision exempting purely mutual companies , you are informed that after a careful considera- tion of the matter by the Commissioner of Internal Revenue it has been decided that as the act of October 22 , 1914 , is in ...
... exempt under the provision exempting purely mutual companies , you are informed that after a careful considera- tion of the matter by the Commissioner of Internal Revenue it has been decided that as the act of October 22 , 1914 , is in ...
Strana 11
... exemption granted vintners in section 3246 , Revised Statutes , as amended , liability as a wholesale liquor dealer is incurred by a retail liquor dealer selling to the same person at the same time wines in a total quantity of not less ...
... exemption granted vintners in section 3246 , Revised Statutes , as amended , liability as a wholesale liquor dealer is incurred by a retail liquor dealer selling to the same person at the same time wines in a total quantity of not less ...
Strana 12
... Exemption under paragraph C , however , may be claimed by the beneficiary or his legal represent- ative by filing his claim for exemption with the fiduciary agent . When the normal tax on undivided annual net income has been so withheld ...
... Exemption under paragraph C , however , may be claimed by the beneficiary or his legal represent- ative by filing his claim for exemption with the fiduciary agent . When the normal tax on undivided annual net income has been so withheld ...
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act of October act of September Acting Commissioner agents alcohol allowed amendment amount apply Approved assessment authorized bank barrels bonds bottled in bond butter capital stock cent centum certificate collection collectors of internal Commissioner of Internal company or association contract court dealers decedent deduction denatured alcohol denaturing distilled spirits distillery district dividends Emergency revenue exceed executor exempt export fermented filed Form gallons gaugers gross estate hereby income tax income-tax insurance companies Internal Revenue invested joint-stock company lease liable liqueurs manufacture net estate net income nineteen hundred nonresident alien October 22 OFFICE OF COMMISSIONER organized packages payment person plaintiff premises prescribed profits purpose railroad receipt received regulations Revised Statutes sixteenth amendment soakage special excise tax special tax stamps tank tank cars tax imposed tax paid taxable thereof tion tobacco transaction TREASURY DEPARTMENT W. H. OSBORN warehouse Washington wines withholding
Oblíbené pasáže
Strana 116 - If any clause, sentence, paragraph, or part of this Act shall, for any reason, be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder thereof, but shall be confined in its operation to the clause, sentence, paragraph, or part thereof directly involved in the controversy in which such judgment shall have been rendered.
Strana 128 - Includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid...
Strana 200 - Corporations organized for the exclusive purpose of holding title to property, collecting income therefrom, and turning over the entire amount thereof, less expenses, to an organization which itself is exempt from the tax imposed by this title...
Strana 128 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Strana 149 - The former section declares that "the value of the gross estate of the decedent shall be determined by including the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated — (a) To the extent of the interest therein of the decedent at the time of his death.
Strana 100 - An act defining butter, also imposing a tax upon and regulating the manufacture, sale, importation, and exportation of oleomargarine...
Strana 282 - ... organized and operated exclusively for the mutual benefit of their members, nor to any corporation or association organized and operated exclusively for religious, charitable, scientific, or educational purposes, no part of the net income of which inures to the benefit of any private stockholder or individual...
Strana 111 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any...
Strana 119 - Persons making contracts of sale of cotton for future delivery, and persons who act in the capacity of a clearing house or association for such transactions. (a) All persons who make contracts of sale of cotton for future delivery at, on, or in any exchange, board of trade, or similar institution or place of business...
Strana 114 - ... evidencing the same, at or prior to the time the same is signed, the phrase "Subject to Internal Revenue Code, section 4863.