 | United States. Congress. Senate. Committee on Finance - 1941 - 1622 lapas
...coin-operated amusement and gaining devices And amends the Internal Revenue Code and provides: (ii ) Every person who maintains for use, or permits the use of, on any place or premises occupied by him, n coin-operated amusement or gaming device, shall pay n special tax of .$25 per year in respect of... | |
 | 1966 - 628 lapas
...SBC. 4461. Imposition of tax — (a) In general. There shall be imposed a special tax tc be paid by every person who maintains for use or permits the...use of, on any place or premises occupied by him, a coin-operated amusement or gaming device at the following rates: (1) $10 a year, in the case of a device... | |
 | 1978 - 780 lapas
...tax. Sec. 4461. Imposition of tax— (a) In general There shall be imposed a special tax to be paid by every person who maintains for use or permits the...use of. on any place or premises occupied by him, a coin-operated gaming device (as defined in section 4462) at the following rates; (1) $250 a year; and... | |
 | 1964 - 444 lapas
...1960] § 45.4461-1 Imposition of tax. (a) In general. Section 4461 imposes a special tax to be paid by every person who maintains for use or permits the...use of, on any place or premises occupied by him, a coin-operated amusement or gaming device described in section 4462 and § 45.4462-1. Any agency or... | |
 | 1988 - 468 lapas
...(a) In general. Section 4461 imposes a special tax to be paid by every 26 CFR Ch. I (4-1-88 Edition) person who maintains for use or permits the use of, on any place or premises occupied by him, a coin-operated gaming device described in section 4462 and § 45.4462-1. Any agency or instrumentality... | |
 | 1971 - 608 lapas
...45.4894-2. § 45.6071-2 Special taxes. (a) Coin-operated gaming devices return on Form 11-B. If a person maintains for use or permits the use of, on any place or premises occupied by him, a coin operated gaming device as defined in section 4462 (a) (2) (see § 45.4901-1), then before such device may be... | |
 | 1983 - 816 lapas
...§45.6071-2 Special taxée. (a) Coin-operated gaming devices return on Form 11-B. If a person ma.int.ftin« for use or permits the use of. on any place or premises occupied by him, a coin-operated gaming device as defined in section 4462(a) (see S 45.4901-1), then before such device... | |
 | 1974 - 676 lapas
...§ 45.4461—1 ImpositIon of tax. (a) In general. Section 4461 Imposes a special tax to be paid by every person who maintains for use or permits the use of, on any place or prcrnlses occupied by him, a coin-operated gaming device described In sectIon 4462 and § 45.4462-1.... | |
 | 1969 - 850 lapas
...— (a) In general. There shall be Imposed a special tax tc be paid by every person who maintains foi use or permits the use of, on any place or premises occupied by him, a coin-operated amusement or gaming device at the following rates: (1) $10 a year, in the case of a device... | |
 | 1967 - 688 lapas
...(a) Condition precedent to carrying on certain business. No person shall maintain for use or permit the use of, on any place or premises occupied by him, a coin-operated gaming device denned in section 4462(a) (2) (see paragraphs (b) and (c) of § 45.4462-1)... | |
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There shall be imposed a special tax to be paid by every person who maintains for use or permits the use of, on any place or premises occupied by him, a coin-operated amusement or gaming device... 
