Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898, 1권U.S. Government Printing Office, 1899 |
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4 페이지
... Wines Writs and processes of courts APPENDIX . Digest of rulings under act of June 13 , 1898 303 Internal revenue provisions of act of June 13 , 1898 327 Bonds of internal revenue officers 329 Chewing gum ......... 330 Insurance ...
... Wines Writs and processes of courts APPENDIX . Digest of rulings under act of June 13 , 1898 303 Internal revenue provisions of act of June 13 , 1898 327 Bonds of internal revenue officers 329 Chewing gum ......... 330 Insurance ...
28 페이지
... wines or other alcoholic liquors to its members under the long - settled ruling as laid down by Judge Lowell in the case of Wittig , 22 Internal Revenue Record , 98 ( that any course of selling , though to a restricted class of persons ...
... wines or other alcoholic liquors to its members under the long - settled ruling as laid down by Judge Lowell in the case of Wittig , 22 Internal Revenue Record , 98 ( that any course of selling , though to a restricted class of persons ...
204 페이지
... , not upon the estate . Respectfully , Approved : JAS . E. BOYD , Assistant Attorney - General . JOHN W. GRIGGS , Attorney - General . LIQUORS . See also WINES ; and DECISIONS 19646 , 204 DECISIONS UNDER WAR - REVENUE ACT .
... , not upon the estate . Respectfully , Approved : JAS . E. BOYD , Assistant Attorney - General . JOHN W. GRIGGS , Attorney - General . LIQUORS . See also WINES ; and DECISIONS 19646 , 204 DECISIONS UNDER WAR - REVENUE ACT .
205 페이지
United States. Office of Commissioner of Internal Revenue. LIQUORS . See also WINES ; and DECISIONS 19646 , p . 216 ; 19689 , p . 283. ) ( 19616. ) Taxability of ginger ale and hop ale . Ginger ale held not to be liable to taxation under ...
United States. Office of Commissioner of Internal Revenue. LIQUORS . See also WINES ; and DECISIONS 19646 , p . 216 ; 19689 , p . 283. ) ( 19616. ) Taxability of ginger ale and hop ale . Ginger ale held not to be liable to taxation under ...
206 페이지
... wines and liquors to its members only , and not for profit ; and they refer to a decision of the supreme court of Tennessee in which it was held upon these grounds that the club was not a retail liquor dealer within the meaning of the ...
... wines and liquors to its members only , and not for profit ; and they refer to a decision of the supreme court of Tennessee in which it was held upon these grounds that the club was not a retail liquor dealer within the meaning of the ...
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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
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203 페이지 - 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 페이지 - 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 페이지 - ... 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 페이지 - ... 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 페이지 - 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 페이지 - ... 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 페이지 - 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 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...
203 페이지 - ... 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 페이지 - Lease, agreement, memorandum, or contract for the hire, use, or rent of any land, tenement, or portion thereof...