The War Tax Law: Approved October 3, 1917Guaranty Trust Company of New York, 1917 - 132ÆäÀÌÁö |
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39 ÆäÀÌÁö
... SPIRITS : In bond , produced , or imported per proof gal . , or per wine gal . when below proof , ( fractional parts proportionately ) ; ( Sec . 300 ) : For other than beverage purposes For beverage purposes Spirits in excess of 50 gals ...
... SPIRITS : In bond , produced , or imported per proof gal . , or per wine gal . when below proof , ( fractional parts proportionately ) ; ( Sec . 300 ) : For other than beverage purposes For beverage purposes Spirits in excess of 50 gals ...
40 ÆäÀÌÁö
... SPIRITS Withdrawn for the fortification of sweet wine , per proof gal . ( fractional parts propor- tionately ) ; ( Sec . 311 ) : Used in the fortification of sweet wines held for sale October 3 , 1917 , per proof gallon ( fractional ...
... SPIRITS Withdrawn for the fortification of sweet wine , per proof gal . ( fractional parts propor- tionately ) ; ( Sec . 311 ) : Used in the fortification of sweet wines held for sale October 3 , 1917 , per proof gallon ( fractional ...
41 ÆäÀÌÁö
... SPIRITS ( in possession of rectifier on October 3 , 1917 , or thereafter rectified ) per proof gal . ( fractional parts proportion- ately ) ; ( Sec . 304 ) : Does not apply to gin produced by the re - distillation of a pure spirit over ...
... SPIRITS ( in possession of rectifier on October 3 , 1917 , or thereafter rectified ) per proof gal . ( fractional parts proportion- ately ) ; ( Sec . 304 ) : Does not apply to gin produced by the re - distillation of a pure spirit over ...
42 ÆäÀÌÁö
... 21 % and not more than 24 % alcohol $ .01 .01 .01 $ .04 .04 $ .08 .10 .10 .20 .25 .25 .50 * Wines over 24 % alcohol classed as distilled spirits and taxed accordingly . Still wines in excess of 25 gals . held for [ 42 ]
... 21 % and not more than 24 % alcohol $ .01 .01 .01 $ .04 .04 $ .08 .10 .10 .20 .25 .25 .50 * Wines over 24 % alcohol classed as distilled spirits and taxed accordingly . Still wines in excess of 25 gals . held for [ 42 ]
54 ÆäÀÌÁö
... spirits , oils and all medicinal preparations , compounds , or com- positions and other patent or proprietary medicines or remedies ( Sec . 600 ) , on selling price PIANO players , graphophones , phonographs and talking machines ( Sec ...
... spirits , oils and all medicinal preparations , compounds , or com- positions and other patent or proprietary medicines or remedies ( Sec . 600 ) , on selling price PIANO players , graphophones , phonographs and talking machines ( Sec ...
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Act of September actual cash value additional tax admission agreement to sell approval assessed beverage purposes bonded warehouse calendar year nineteen capital stock carbonated water carrier cents centum centum per annum cigarettes cigars citizen or resident collected Collector of Internal Commissioner of Internal company or association corporation or partnership deduction distilled spirits distillery dividends domestic corporation domestic partnership exceeding excess profits taxes exempt existing law Fermented Liquors fiscal fraction thereof hereby amended hundred and seventeen hundred and sixteen income exceeds income in excess indebtedness insurance company interest Internal Revenue invested capital issued joint-stock company levied manner as provided nineteen hundred normal tax packages par value payment person Postmaster pre-war period prior rectified spirits regulations prescribed Secretary section five September eighth sold subdivision tangible property tax equivalent tax imposed taxable Taxes paid tion total net income trade or business transfer Treasury United wines zone
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102 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...
90 ÆäÀÌÁö - Such returns shall contain such information and be made in such manner as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may...
106 ÆäÀÌÁö - That the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is hereby authorized to make all needful rules and regulations for the enforcement of the provisions of this Act.
33 ÆäÀÌÁö - All losses actually sustained and charged off within the year and not compensated by insurance or otherwise, including a reasonable allowance for the exhaustion, wear and tear of property arising out of its use or employment in the business or trade; (a) in the case of oil and gas wells a reasonable allowance for actual reduction in flow and production...
74 ÆäÀÌÁö - Partnerships (a) In the case of a corporation or partnership: (1) actual cash paid in, (2) the actual cash value of tangible property paid in other than cash...
96 ÆäÀÌÁö - ... and other documents, instruments, matters, and things mentioned and described in Schedule A of this title, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, or things, or any of them, are written or printed, by any person who makes, signs, issues, sells, removes, consigns, or ships the same, or for whose use or benefit the same are made, signed, issued, sold, removed, consigned, or shipped, the several taxes specified in such schedule.
72 ÆäÀÌÁö - An Act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes.
103 ÆäÀÌÁö - That a tax (hereinafter in this title referred to as the tax), equal to the following percentages of the value of the net estate to be determined as provided in section two hundred and three, is hereby imposed upon the transfer of the net estate of every decedent dying after the passage of this Act...
105 ÆäÀÌÁö - Treasury, shall prescribe; and such articles, goods, wares, or merchandise, shipped from said islands to the United States, shall be exempt from the payment of any tax imposed by the...
35 ÆäÀÌÁö - That all administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed, and not inconsistent with the provisions of this title, are hereby extended and made applicable to all the provisions of this title and to the tax herein imposed...