Federal Excise Tax Structure: Hearings, Eighty-eighth Congress, 2d Session, 4-6. daļas

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1098. lappuse - EXCISE [a hateful tax levied upon commodities, and adjudged not by the common judges of property, but by WRETCHES hired by those to whom excise is paid ']. 1 The Commissioners of Excise being offended by this severe reflection,!
638. lappuse - As used in this subpart, the term "gasoline" means all products commonly or commercially known or sold as gasoline (including casinghead and natural gasoline) . (c) Certain uses defined as sales.
1125. lappuse - Provided, that only one payment of such tax shall be required, notwithstanding the lines or stations of one or more persons are used for the transmission of such dispatch, message, or conversation...
833. lappuse - manufacturer" includes a person who produces a taxable article from scrap, salvage, or junk material, as well as from new or raw material, (1) by processing, manipulating, or changing the form of an article, or (2) by combining or assembling two or more articles.
957. lappuse - As used in this part the term "initiation fees" includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed, or loaned.
903. lappuse - At the time of filing a registration statement the applicant shall pay to the Commission a fee of one one-hundredth of 1 per centum of the maximum aggregate price at which such securities are proposed to be offered, but in no case shall such fee be less than $25.
805. lappuse - Dues or membership fees. — A tax equivalent to 11 per centum of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year.
1062. lappuse - Whenever in this paragraph reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar in its principal market.
682. lappuse - ... (i) Which, at the time of such sale or use, is not registered, and is not required to be registered, for highway use under the laws of any State or foreign country; or...
957. lappuse - ... as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year : such taxes to be paid by the person paying such dues or fees: Provided.

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