Liquor Tax Administration Act: Taxes on WinesU.S. Government Printing Office, 1936 |
도서 본문에서
44개의 결과 중 1 - 5개
25 페이지
... winery premises . Section 319 amends section 605 of the Revenue Act of 1918 , and is a provision parallel to section 317 , relating to the business of rectifica- tion . This section provides that the premises of a rectifier shall be as ...
... winery premises . Section 319 amends section 605 of the Revenue Act of 1918 , and is a provision parallel to section 317 , relating to the business of rectifica- tion . This section provides that the premises of a rectifier shall be as ...
33 페이지
... winery premises and authorizes the transportation and use of such citrus - fruit wines as distilling material , and that the alcohol removed from such wines if evaporated and not condensed and saved shall not be subject to tax , but if ...
... winery premises and authorizes the transportation and use of such citrus - fruit wines as distilling material , and that the alcohol removed from such wines if evaporated and not condensed and saved shall not be subject to tax , but if ...
78 페이지
... wineries and warehouses on January 1 , 1935 , of near 90,000,000 gallons , not including imported wine . The average annual consumption of tax - paid wine in the United States for 10 years preceding prohibition was 51,000,000 gallons ...
... wineries and warehouses on January 1 , 1935 , of near 90,000,000 gallons , not including imported wine . The average annual consumption of tax - paid wine in the United States for 10 years preceding prohibition was 51,000,000 gallons ...
79 페이지
... wineries and plants and generally in the development of outlets for this product of the grape . It therefore may be said ... winery , but neces- sitated a market selling price far above the ability to purchase wines by our great wine ...
... wineries and plants and generally in the development of outlets for this product of the grape . It therefore may be said ... winery , but neces- sitated a market selling price far above the ability to purchase wines by our great wine ...
82 페이지
... winery . These are not cost prices . These are not profit prices . These are liquidation prices often to pay production taxes laid upon wines or to preserve these great proper- ties , their long - suffering owners and feed the mouths of ...
... winery . These are not cost prices . These are not profit prices . These are liquidation prices often to pay production taxes laid upon wines or to preserve these great proper- ties , their long - suffering owners and feed the mouths of ...
자주 나오는 단어 및 구문
20 cents alcohol by volume amount average BARKLEY barrels beer BERKSHIRE beverages bill BLANCHARD blended whisky bonded winery bootlegging bottling house brandy brewery Buck California cents a gallon cents per gallon Chairman collected committee consumer consumption Copeland amendment cost dealers distilled spirits distillery District DORAN dry wines ethyl alcohol Federal Alcohol Administration Federal tax fermented FORREST fortified wine gallons of wine GARRETT Government grain grapes GREENHUT HESTER illicit imported Internal Revenue label licensed light wines malt liquors manufacture ment million neutral spirits paid percent present prohibition proposed rectifying reduced regulations repeal retail price Revenue Act Secretary sell Senator BAILEY Senator CLARK Senator COPELAND Senator KING Senator MURPHY Senator OVERTON sold statement statute strip stamps sweet wine tax on wine tax rates tax-paid thereof tion Treasury Department United vermouth vintner VRIES warehouse whisky wholesaler Wine Institute wine tax winery York
인기 인용구
93 페이지 - That the shipment or transportation, in any manner or by any means whatsoever, of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, from one state, territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof...
126 페이지 - Distilled spirits, spirits, alcohol, and alcoholic is, .enm on о . spirit, within the true intent and meaning of this act, is that substance known as ethyl alcohol, hydrated oxide of ethyl, or spirit of wine, which is commonly produced by the fermentation of grain, starch, molasses, or sugar, including all dilutions and mixtures of this substance...
68 페이지 - Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer...
92 페이지 - ... shall, by mixing such spirits, wine, or other liquor with any materials, manufacture any spurious, imitation, or compound liquors for sale, under the name of whisky, brandy, gin, rum, wine, spirits, cordials, or wine bitters, or any other name, shall be regarded as a rectifier, and as being engaged in the business of rectifying...
208 페이지 - ... (3) as will require an accurate statement, in the case of distilled spirits (other than cordials, liqueurs, and specialties) produced by blending or rectification, if neutral spirits have been used in the production thereof, informing the consumer of the percentage of neutral spirits so used and of the name of the commodity from which such neutral spirits have been distilled...
171 페이지 - States and hereafter sold by the manufacturer or importer to any person (other than to a manufacturer of cigarettes for use by him in the manufacture of cigarettes), the...
172 페이지 - There shall be imposed on gasoline sold by the producer or importer thereof, or by any producer of gasoline, a tax of 1 cent a gallon...
92 페이지 - Every person who rectifies, purifies, or refines distilled spirits or wines by any process other than by original and continuous distillation from mash. wort, or wash, through continuous closed vessels and pipes until the manufacture thereof Is complete, nnd every wholesale or retail liquor dealer who has In his possession any still or leach tub.
92 페이지 - And provided, That nothing in this section shall be held to prohibit the purifying or refining of spirits in the course of original and continuous distillation through any material which will not remain incorporated with such spirits when the manufacture thereof is complete...
172 페이지 - ... as material in the manufacture or production of, or as a component part of, another article to be manufactured or produced by him which will be taxable under this title or sold free of tax by virtue of section 620, relating to sale of articles for further manufacture...