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" 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. "
Federal Excise Tax Structure: Hearings, Eighty-eighth Congress, 2d Session - 1064. lappuse
autors: United States. Congress. House. Committee on Ways and Means - 1964
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...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. (c) The Commissioner may, by regulation, require the manufacturer or importer to affix to each box,...
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Regulations No. 8 Relating to the Taxes on Tobacco, Snuff, Cigars and ...

United States. Bureau of Internal Revenue - 1934 - 192 lapas
...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. Where there is more than one price for the same cigar in its principal market, the tax to be paid will...
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United States Statutes at Large, 53. sējums,1. daļa

United States - 1939 - 780 lapas
...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. Weighing more than three pounds per thousand, $7.20 per thousand; except that if more than 6y2 inches...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 lapas
...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. saod: excroc tiat :f taxable at lie rat* pryryaBri ii ?i<e pwatri-.'-jr 5*5*27*.'. • . **#..•*..•...
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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
...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. t* (2) Cigarettes. — On cigarettes made of tobacco, or any substitute therefor, and weighing not...
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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 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. (2) CIGARETTES.- — On cigarettes made of tobacco, or any substitute therefor, and weighing not more...
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The Provisions of the Internal Revenue Code Relating to Excise ..., 8-11. sējumi

United States - 1949 - 592 lapas
...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. (2) CIGARETTES. — On cigarettes made of tobacco, or any substitute therefor, and weighing not more...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1064 lapas
...and class G, respectively. In determining the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market. Where there is more than one price for the same cigar in its principal market, the tax to be paid shall...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1963 - 334 lapas
...and Class G, respectively. In establishing the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes imposed on cigars as a commodity. Where there is more than one...
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Internal Revenue Bulletin: Cumulative bulletin, 2. izdevums

United States. Internal Revenue Service - 1968 - 1034 lapas
...and Class G, respectively. In establishing the retail price, for tax purposes, regard shall be had to the ordinary retail price of a single cigar in its principal market, exclusive of any State or local taxes Imposed on cigars as a commodity. When a State or local tax (or...
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