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" For purposes of sections 4461 to 4463, inclusive, a vending machine operated by means of the insertion of a 1-cent coin, which, when it dispenses a prize, never dispenses a prize of a retail value of, or entitles a person to receive a prize of a retail... "
Gambling Devices. Hearings ... on S. 3357 and H.R. 6736 - 201. lappuse
autors: United States. Congress. House. Committee on Interstate and Foreign Commerce - 1950 - 308 lapas
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Revenue Revisions, 1947-48: Hearings Before the Committee on ..., 1-2. sējumi

United States. Congress. House. Committee on Ways and Means - 1947 - 2162 lapas
...which when it dispenses a prize never dispenses a prize of a retail value of more than five cents and if the only prize dispensed is merchandise and not...classified under clause (1) and not under clause (2). ment with the net result that many millions of dollars in taxes are lost to the Government. I feel...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not...classified under clause (1) and not under clause (2). (c) APPLICABILITY OF ADMINISTRATIVE PROVISIONS. — An operator of a place or premises who maintains...
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The Provisions of the Internal Revenue Code Relating to Excise ..., 8-11. sējumi

United States - 1949 - 592 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not...classified under clause (1) and not under clause (2). (c) APPLICABILITY OF ADMINISTRATIVE PROVISIONS. — An operator of a place or premises who maintains...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1963 - 376 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens, (iii) An amusement machine operated by means of the insertion of a coin, token, or similar object,...
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The Code of Federal Regulations of the United States of America

1976 - 676 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed Is merchandise and not cash or tokens. [Sec. 4462 as amended and in effect July 1, 1965] [TD 7279, 38 FB 16357, June 22, 1973] § 45.4462-1...
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Gambling Devices: Hearings, Eighty-first Congress, Second Session

United States. Congress. House. Committee on Interstate and Foreign Commerce - 1950 - 320 lapas
...retail value of, or entitles a person to receive, a prizs of a retail value of more than 5 cents, and if the only prize dispensed is merchandise and not...that that gambling device could continue to operate. Now who plays such a gum-ball machine? Surely no one over l2: years old. Surely no one who has passed...
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The Attorney General's Conference on Organized Crime, February 15, 1950

1951 - 504 lapas
...retail value of, or entitles a person to receive, a prize of a retail value of more than 5 cents, and if the only prize dispensed is merchandise and not...that that gambling device could continue to operate. Now who plays such a gum-ball machine? Surely no one over 12 years old. Surely no one who has passed...
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General Revenue Revision: Hearings Before the Committee on Ways and ..., 4. daļa

United States. Congress. House. Committee on Ways and Means - 1953 - 774 lapas
...retail value, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens; or any amusement machine, including any so-called •pinball' machine, operated by means of the insertion...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1961 - 1668 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens, (iii) An amusement machine operated by means of the insertion of a coin, token, or similar objectj...
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Excise Tax Technical and Administrative Problems: Hearings Before a ..., 1. daļa

United States. Congress. House. Committee on Ways and Means - 1955 - 682 lapas
...retail value of, or entitles a person to receive a prize of a retail value of, more than 5 cents, and if the only prize dispensed is merchandise and not cash or tokens, shall be classified under paragraph (1) and not under paragraph (2) of subsection (a). SEC. 4463. ADMINISTRATIVE PROVISIONS....
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