 | United States. Congress. Senate. Committee on Finance - 1934 - 630 페이지
...propulsion of motor vehicles, motor boats, or aeroplanes. No change. No change. SEC. 617. Tax on gasoline. (a) There is hereby imposed on gasoline sold by the...any producer of gasoline, a tax of 1 cent a gallon. (b) If a producer or importer uses (otherwise than in the production of gasoline) gasoline produced... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 페이지
...outlined in articles 33 and 34. ART. 31. Scope of tax. — The tax attaches to the sale or use of gasoline by the producer or importer thereof, or by any producer of gasoline, regardless of when or whether such gasoline was produced by him. SALES OF GASOLINE NOT SUBJECT TO TAX... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 페이지
...Sections 617 (a) and (b) of the Re venue Act of 1932, as amended, are amended to read as follows: " (a) There is hereby imposed on gasoline sold by the...under regulations prescribed by the Commissioner with the approval of the Secretary the tax shall not apply in the case of sales to a producer of gasoline.... | |
 | 1937 - 1402 페이지
...(B) OF THE NATIONAL INDUSTRIAL RECOVERY ACT AND SEC. 603 OF THE REVENUE ACT OF 1934). TAX ON GASOLINE (a) There is hereby imposed on gasoline sold by the...under regulations prescribed by the Commissioner with the approval of the Secretary the tax shall not apply in the case of sales to a producer of gasoline.... | |
 | United States - 1939 - 780 페이지
...approval of the Secretary, may, by regulation, prescribe. SEC 3412. TAX ON GASOLINE. (a) There shall be imposed on gasoline sold by the producer or importer...under regulations prescribed by the Commissioner with the approval of the Secretary the tax shall not apply in the case of sales to a producer of gasoline.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 페이지
...approval of the Secretary, may, by regulation, prescribe. SEC. 3412. TAX ON GASOLINE. (a) There shall be imposed on gasoline sold by the producer or importer...under regulations prescribed by the Commissioner with the approval of the Secretary the tax shall not apply in the case of sales to a producer of gasoline.... | |
 | 1939 - 1306 페이지
...Regulations 44, Subpart D; 26 CPR, Cum. Supp., 314.30-314.35). Rate: 1V2 cents a gallon. (a) Tax is Imposed on gasoline sold by the producer or Importer thereof, or by any producer of gasoline. The term "gasoline" means (1) all products commonly or commercially known or sold as gasoline (including... | |
 | 1939 - 1522 페이지
...certificate as outlined In § 314.33. § 314.31 Scope of tax. The tax attaches to the sale or use of gasoline by the producer or importer thereof, or by any producer of gasoline, regardless of when or whether such gasoline was produced by him. All producers and importers of gasoline... | |
 | 1940 - 1806 페이지
...as outlined in § 314.33. *t § 314.31 Scope of tax. The tax attaches to the sale or use of gasoline Off. regardless of when or whether such gasoline was produced by him. All producers and importers of gasoline... | |
 | 1939 - 980 페이지
...outlined in §§ 309.33, 309.34.*t 309.31 Scope of tax. The tax attaches to the sale or use of gasoline by the producer or importer thereof, or by any producer of gasoline, regardless of when or whether such gasoline was produced by him. All producers and importers of gasoline... | |
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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... 
