Treasury Decisions Under Internal Revenue Laws of the United States, Svazek 18U.S. Government Printing Office, 1917 |
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Strana 4
... prescribed in good faith by a phy- sician , dentist , or veterinary surgeon registered under this act ; or to any United States , State , county , municipal , District , Territorial , or insular officer or official who has possession of ...
... prescribed in good faith by a phy- sician , dentist , or veterinary surgeon registered under this act ; or to any United States , State , county , municipal , District , Territorial , or insular officer or official who has possession of ...
Strana 5
... prescribed for him by a physician . Grammatically there is nothing in the section which would so restrict the comprehensive meaning of the words " any person as to make them include only those who might take out license but have ...
... prescribed for him by a physician . Grammatically there is nothing in the section which would so restrict the comprehensive meaning of the words " any person as to make them include only those who might take out license but have ...
Strana 31
... prescribed by the United States in regard to both customs duties and internal - revenue taxes , of stringent ... prescribe the conditions on which it would subject itself to the judgment of the courts in the collection of its revenues ...
... prescribed by the United States in regard to both customs duties and internal - revenue taxes , of stringent ... prescribe the conditions on which it would subject itself to the judgment of the courts in the collection of its revenues ...
Strana 38
... prescription should be written on an official prescription blank , if such blanks are provided by the department of ... prescribed in the manner herein described from falling into the hands of unauthorized persons , and to see that they ...
... prescription should be written on an official prescription blank , if such blanks are provided by the department of ... prescribed in the manner herein described from falling into the hands of unauthorized persons , and to see that they ...
Strana 45
... prescription , pro- vided such preparations and remedies are sold , distributed , given away , dispensed , or possessed strictly in good faith for medicinal purposes only , and not for the purpose of evading 45 (T. D. 2308.) ...
... prescription , pro- vided such preparations and remedies are sold , distributed , given away , dispensed , or possessed strictly in good faith for medicinal purposes only , and not for the purpose of evading 45 (T. D. 2308.) ...
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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.