Treasury Decisions Under Internal Revenue Laws of the United States, 35. sējumsU.S. Government Printing Office, 1941 |
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6.–10. rezultāts no 76.
155. lappuse
... Spirits in Bond , approved June 3 , 1938 , as amended , are hereby further amended by adding thereto sections 45 to 62 , inclusive , to read as follows : SECTION 45. Distilled spirits which may be bottled in bond for export . - Under ...
... Spirits in Bond , approved June 3 , 1938 , as amended , are hereby further amended by adding thereto sections 45 to 62 , inclusive , to read as follows : SECTION 45. Distilled spirits which may be bottled in bond for export . - Under ...
155. lappuse
... Spirits in Bond , approved June 3 , 1938 , as amended , are hereby further amended by adding thereto sections 45 to 62 , inclusive , to read as follows : SECTION 45. Distilled spirits which may be bottled in bond for export . — Under ...
... Spirits in Bond , approved June 3 , 1938 , as amended , are hereby further amended by adding thereto sections 45 to 62 , inclusive , to read as follows : SECTION 45. Distilled spirits which may be bottled in bond for export . — Under ...
156. lappuse
... spirits for bottling for export.— Whenever spirits are to be withdrawn from an internal revenue bonded ware- house for bottling in bond for immediate exportation , application for withdrawal therefrom will be made on Form 206. If the ...
... spirits for bottling for export.— Whenever spirits are to be withdrawn from an internal revenue bonded ware- house for bottling in bond for immediate exportation , application for withdrawal therefrom will be made on Form 206. If the ...
157. lappuse
... spirits bottled for export . SECTION 53. Construction of cases for spirits bottled in bond for export . - Cases constructed according to the specifications set forth in sections 27 and 28 , or in accordance with specifications which may ...
... spirits bottled for export . SECTION 53. Construction of cases for spirits bottled in bond for export . - Cases constructed according to the specifications set forth in sections 27 and 28 , or in accordance with specifications which may ...
158. lappuse
... spirits bottled for export . SECTION 59. Remnants . - Where the spirits remaining in a bottling tank are found to be less than the quantity necessary to constitute a full case of bottled spirits , the spirits so remaining shall be ...
... spirits bottled for export . SECTION 59. Remnants . - Where the spirits remaining in a bottling tank are found to be less than the quantity necessary to constitute a full case of bottled spirits , the spirits so remaining shall be ...
Bieži izmantoti vārdi un frāzes
76th Cong 76th Congress Acting Secretary adjusted basis amended to read amortization deductions amount applicable August 11 beginning after December bond bottled in bond bottling calendar year 1939 centum claim Code 53 Stat Code of Federal Collectors of Internal Commissioner of Internal computed contract or subcontract contracting party corporation cost of performing D. C. To Collectors December 31 depositors determined distilled spirits district supervisor earnings and profits emergency facility employees excess profit excess-profits tax February 11 Federal Register Federal Regulations filed gross income HELVERING income-taxable Internal Revenue Code inventory July June 25 June 30 OFFICE OF COMMISSIONER paid paragraph payment percent person prescribed prior provisions of section purposes pursuant read as follows refund Revenue Act Revenue Code 53 section 124 Social Security Act stamps subchapter tax imposed taxable year beginning taxpayer tion title 26 Treasury decision TREASURY DEPARTMENT United wine
Populāri fragmenti
190. lappuse - ... a transfer by a corporation of all or a part of its assets to another corporation If Immediately after the transfer the transferor or Ita shareholders or both are In control of the corporation to which the assets are transferred, or (D) a recapitalization, or (E) a mere change in Identity, form, or place of organization, however effected.
411. lappuse - ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing law.
181. lappuse - CAPITAL. — If any distribution made by a corporation to its shareholders is not out of increase in value of property accrued before March 1, 1913, and is not a dividend, then the amount of such distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113, and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.
221. lappuse - To constitute receipt in such a case the income must be credited or set apart to the taxpayer without any substantial limitation or restriction as to the time or manner of payment or condition upon which payment is to be made, and must be made available to him so that it may be drawn at any time, and its receipt brought within his own control and disposition.
190. lappuse - ... the acquisition by one corporation in exchange solely for all or a part of its voting stock of at least 80 per centum of the voting stock and at least 80 per centum of the total number of shares of all other classes of stock of another corporation...
155. lappuse - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
34. lappuse - That in the case of foreign corporations subject to taxation under this title not engaged in trade or business within the United States and not having any office or place of business therein, there shall be deducted and withheld at the source in the same manner and upon the same items of income as is provided in section...
430. lappuse - employee" shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple. Sixth. The term "representative...
181. lappuse - March 1, 1913, and is not out of earnings or profits, then the amount of such distribution shall be applied against and reduce the adjusted basis of the stock provided in section 113, and if in excess of such basis, such excess shall be taxable in the same manner as a gain from the sale or exchange of property.
275. lappuse - The provisions of the present convention shall not be construed to restrict in any manner any exemption, deduction, credit, or other allowance accorded by the laws of one of the contracting states in the determination of the tax imposed by such state.