Treasury Decisions Under Internal Revenue Laws of the United States, 32±ÇU.S. Government Printing Office, 1935 |
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... Concerned : Article 27 of Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , as amended by T. D. 4296 , approved August 6 , 1930 , is further amended to read as follows : ART . 27. Insurance receivable by other beneficiaries ...
... Concerned : Article 27 of Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , as amended by T. D. 4296 , approved August 6 , 1930 , is further amended to read as follows : ART . 27. Insurance receivable by other beneficiaries ...
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... Concerned : Article 20 of Regulations 63 ( 1922 edition ) , approved July 27 , 1922 , as amended by T. D. 4183 , approved July 27 , 1928 , as amended by T. D. 4283 , approved March 15 , 1930 , is hereby revoked . DAVID BURNET ...
... Concerned : Article 20 of Regulations 63 ( 1922 edition ) , approved July 27 , 1922 , as amended by T. D. 4183 , approved July 27 , 1928 , as amended by T. D. 4283 , approved March 15 , 1930 , is hereby revoked . DAVID BURNET ...
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... Concerned : Article 18 of Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , as amended by T. D. 4285 , approved March 15 , 1930 , is further amended to read as follows : ART . 18. Retention of possession , enjoyment , or ...
... Concerned : Article 18 of Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , as amended by T. D. 4285 , approved March 15 , 1930 , is further amended to read as follows : ART . 18. Retention of possession , enjoyment , or ...
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... Concerned : Article 44 of Regulations 42 is amended by inserting after the first paragraph thereof a new paragraph as follows : Every person transmitting any telegraph , telephone , cable , or radio dispatch , message , or conversation ...
... Concerned : Article 44 of Regulations 42 is amended by inserting after the first paragraph thereof a new paragraph as follows : Every person transmitting any telegraph , telephone , cable , or radio dispatch , message , or conversation ...
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... Concerned : Subdivision ( 2 ) of the second paragraph of article 16 , Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , is hereby amended to read as follows : ( 2 ) Transfers not admitted to have been made in contemplation of ...
... Concerned : Subdivision ( 2 ) of the second paragraph of article 16 , Regulations 70 ( 1929 edition ) , approved March 23 , 1929 , is hereby amended to read as follows : ( 2 ) Transfers not admitted to have been made in contemplation of ...
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Acting Secretary adjusted net income Agricultural Adjustment Act amended to read amended TREASURY DEPARTMENT amount of tax and/or applicable approved June articles processed wholly Burley tobacco cents per pound chief value cigar-leaf tobacco Collectors of Internal Commissioner of Internal compensating tax conversion factor cotton cotton fabric D.C. To Collectors DAVID BURNET dealer deduction determined distilled spirits dividends domestic processing excess-profits tax floor stocks HELVERING hogs Internal Revenue July June 16 June 30 jute jute fabric jute yarn nonresident OFFICE OF COMMISSIONER OGDEN L open-mesh paper P.T. form paper bags paragraph partnership payment percent person place of business pound processing tax pound weight prior provides pursuant rate of tax read as follows receipt Regulations 44 Regulations 81 respect Revenue Act Secretary of Agriculture sirup sold stamps sugar beets sugar cane tax imposed tax on floor tax shown tax-free taxpayer tion United vendee Washington weight wheat
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19 ÆäÀÌÁö - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation ; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
223 ÆäÀÌÁö - RULES AND REGULATIONS. The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title.
66 ÆäÀÌÁö - ... stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.
300 ÆäÀÌÁö - Imposed by this title upon the obligee, or to reimburse the obligee for any portion of the tax, or to pay the interest without deduction for any tax which the obligor may be required or permitted to pay thereon, or to retain therefrom under any law of the United States...
274 ÆäÀÌÁö - Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
274 ÆäÀÌÁö - Any person required to collect, truthfully account for, and pay over any tax imposed by this title who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof...
290 ÆäÀÌÁö - In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken into account...
52 ÆäÀÌÁö - To obtain revenue for extraordinary expenses incurred by reason of the national economic emergency, there shall be levied processing taxes as hereinafter provided. When the Secretary of Agriculture determines that rental or benefit payments are to be made with respect to any basic agricultural commodity, he shall proclaim such determination, and a processing tax shall be in effect with respect to such commodity from the beginning of the marketing year therefor next following the date of such proclamation.
398 ÆäÀÌÁö - ... shall not be covered into the general fund of the Treasury of the United States...
300 ÆäÀÌÁö - 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...