Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, 1±ÇU.S. Government Printing Office, 1899 |
µµ¼ º»¹®¿¡¼
92°³ÀÇ °á°ú Áß 1 - 5°³
12 ÆäÀÌÁö
... Agent , Omaha , Nebr . BANK DRAFTS . ( See CHECKS , DRAFTS , NOTES , ETC. ) BANKS AND BANKERS . ( See also DECISION 19701 , p . 226 ; 20192 , p . 104. ) ( 19695. ) Special tax - Capital of banks . In estimating special tax of banks upon ...
... Agent , Omaha , Nebr . BANK DRAFTS . ( See CHECKS , DRAFTS , NOTES , ETC. ) BANKS AND BANKERS . ( See also DECISION 19701 , p . 226 ; 20192 , p . 104. ) ( 19695. ) Special tax - Capital of banks . In estimating special tax of banks upon ...
31 ÆäÀÌÁö
... agent , or person from whom the goods are accepted , bill of lading , manifest , or other evidence of receipt and forwarding . It seems that a shipment would mean the goods or property sent by means of a common carrier from a shipper ...
... agent , or person from whom the goods are accepted , bill of lading , manifest , or other evidence of receipt and forwarding . It seems that a shipment would mean the goods or property sent by means of a common carrier from a shipper ...
32 ÆäÀÌÁö
... agents require him " to put a cent stamp on a receipt for each one of these single wrappers , " although he gets " no bill of lading from the railroad company , " and only pays the railroad company for the freight on the aggregate ...
... agents require him " to put a cent stamp on a receipt for each one of these single wrappers , " although he gets " no bill of lading from the railroad company , " and only pays the railroad company for the freight on the aggregate ...
33 ÆäÀÌÁö
... agent , Baltimore and Ohio Southwestern Railway Company . In regard to the ruling of this office that shipping or dray tickets surrendered to a railroad company for a bill of lading do not need to be stamped , the suggestion is made ...
... agent , Baltimore and Ohio Southwestern Railway Company . In regard to the ruling of this office that shipping or dray tickets surrendered to a railroad company for a bill of lading do not need to be stamped , the suggestion is made ...
37 ÆäÀÌÁö
... agent for the person who makes shipment of the goods and taking receipt therefor in his name and under his directions for each separate shipment accepted . If goods are ac- cepted for through transportation by the one who takes them ...
... agent for the person who makes shipment of the goods and taking receipt therefor in his name and under his directions for each separate shipment accepted . If goods are ac- cepted for through transportation by the one who takes them ...
±âŸ ÃâÆǺ» - ¸ðµÎ º¸±â
ÀÚÁÖ ³ª¿À´Â ´Ü¾î ¹× ±¸¹®
2-cent stamp act of June Acting Commissioner affixed agent amount August bank bankers bill of lading bonds bottle canceled cents certificate certificate of deposit checks Collector First District Collector Internal Revenue commercial brokers COMMISSIONER OF INTERNAL contract dealers deed deposit exempt exhibitions fractional part thereof G. W. WILSON held hereby advised inclosing instant instrument issued July July 13 June 13 Legacy tax liable loan manufacturer medicinal merchandise mortgage N. B. SCOTT October 11 OFFICE OF COMMISSIONER packages paid paragraph of section pay special tax payment of money pledge premium promissory notes proprietary purchase received reply require a stamp required to pay Respectfully retail revenue stamps ruling Schedule securities shipment sold Special tax-Bankers special-tax stamp stamp required stamp tax subject to taxation tax imposed tax is required taxable tickets tobacco transactions transfer TREASURY DEPARTMENT ultimo war-revenue act warehouse receipt Washington wine
Àαâ Àο뱸
203 ÆäÀÌÁö - Territory, or any personal property or interest therein, transferred by deed, grant, bargain, sale, or gift, made or intended to take effect in possession or enjoyment after the death of the grantor...
235 ÆäÀÌÁö - Deed, instrument, or writing, whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, exceeds $100 and does not exceed $500...
67 ÆäÀÌÁö - ... whether made upon or shown by the books of the corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
67 ÆäÀÌÁö - ... the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale, to which the stamp...
330 ÆäÀÌÁö - SEC. 9. That in any and all cases where an adhesive stamp shall be used for denoting any tax imposed by this Act, except as hereinafter provided, the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, so that the same may not again be used.
280 ÆäÀÌÁö - ... shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers.
141 ÆäÀÌÁö - Every person, firm, or company whose occupation it is, as the agent of others, to arrange entries and other custom-house papers, or transact business at any port of entry relating to the importation or exportation of goods, wares, or merchandise, shall be regarded as a custom-house broker.
207 ÆäÀÌÁö - 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...
203 ÆäÀÌÁö - ... thousand dollars in actual value, passing, after the passage of this Act, from any person possessed of such property, either by will or by the intestate laws of any State or Territory...
185 ÆäÀÌÁö - Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof...