Treasury Decisions Under Internal Revenue Laws of the United States, Volume 36U.S. Government Printing Office, 1942 - Taxation |
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Page 154
... distilled spirits TREASURY Department , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To District Supervisors , Collectors of Internal Revenue , and Others Concerned : Pursuant to sections 2872 , 2875 , 2878 , 2879 ...
... distilled spirits TREASURY Department , OFFICE OF COMMISSIONER OF INTERNAL REVENUE , Washington , D. C. To District Supervisors , Collectors of Internal Revenue , and Others Concerned : Pursuant to sections 2872 , 2875 , 2878 , 2879 ...
Page 155
... distilled spirits in the warehouse or in transit thereto , including spirits bottled for export ; provided that , if bond , Form 1571 , is not in the maximum penal sum and is insufficient to cover the tax on spirits bottled for export ...
... distilled spirits in the warehouse or in transit thereto , including spirits bottled for export ; provided that , if bond , Form 1571 , is not in the maximum penal sum and is insufficient to cover the tax on spirits bottled for export ...
Page 156
... distilled spirits in bond . When the spirits have been bottled and cased , they will be returned to the storage portion of the bonded warehouse . These spirits need not be maintained in a separate room or building , but shall be kept ...
... distilled spirits in bond . When the spirits have been bottled and cased , they will be returned to the storage portion of the bonded warehouse . These spirits need not be maintained in a separate room or building , but shall be kept ...
Page 220
... Distilled Spirits ( 27 C. F. R. , part 5 ) are amended as follows : Article II , section 21 , class 4 of said regulations ( 27 C. F. R. 5.21 ) is amended to read : Class 4. - Brandies . " Brandy " is a distillate , or a mixture of ...
... Distilled Spirits ( 27 C. F. R. , part 5 ) are amended as follows : Article II , section 21 , class 4 of said regulations ( 27 C. F. R. 5.21 ) is amended to read : Class 4. - Brandies . " Brandy " is a distillate , or a mixture of ...
Page 222
... distilling material for which has been added any amount of sugar other than the kind and amount of sugar expressly ... distilled spirits in the product . Section 2. These regulations shall take effect July 1 , 1941 . STEWART BERKSHIRE ...
... distilling material for which has been added any amount of sugar other than the kind and amount of sugar expressly ... distilled spirits in the product . Section 2. These regulations shall take effect July 1 , 1941 . STEWART BERKSHIRE ...
Common terms and phrases
77th Congress adjusted amended as follows amended by T. D. amended to read applicable approved average base period beginning after December brandy calendar centum Code 53 Stat Code of Federal Collectors of Internal Commissioner of Internal December 31 deductions denatured alcohol determined distilled spirits distillery district supervisor dividends earnings and profits excess profits credit excess profits tax exchange Federal Register Federal Regulations filed gallons gross income HELVERING highest bracket amount income tax inserting in lieu internal revenue bonded Internal Revenue Code lieu thereof OFFICE OF COMMISSIONER operating loss paid paragraph percent period net income pineapple wine prior profits net income provided in section read as follows redistillation respect Revenue Act revenue bonded warehouse Revenue Code 53 section 711 September 20 storekeeper-gauger subchapter subsection tank tank trucks tax imposed taxable year beginning taxpayer thereof the following tion title 26 transferor transferred Treasury decision vessel wine withdrawn
Popular passages
Page 477 - persons in military service" and the term "persons in the military service of the United States", as used in this Act, shall include the following persons and no others: All members of the Army of the United States, the United States Navy, the Marine Corps, the Coast Guard, and all officers of the Public Health Service detailed by proper authority for duty either with the Army or the Navy. The term "military service...
Page 260 - An obligation of the United States or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue. §1.1221-1 Meaning of terms. (a) The term "capital assets" includes all classes of property not specifically excluded by section 1221.
Page 229 - DEPENDENTS. — $400 for each person (other than husband or wife) dependent upon and receiving his chief support from the taxpayer if such dependent person is under eighteen years of age or is incapable of self-support because mentally or physically defective.
Page 35 - In the case of a foreign corporation engaged in trade or business within the United States or having an office or place of business therein.
Page 13 - ... the calendar year, or the fiscal year ending during such calendar year, upon the basis of which the net income is computed under this Part. "Taxable year...
Page 9 - employee" shall not include any individual while such individual is engaged in the physical operations consisting of the mining of coal, the preparation of coal, the handling (other than movement by rail with standard railroad locomotives) of coal not beyond the mine tipple, or the loading of coal at the tipple. Sixth. The term "representative...
Page 108 - Any person may be compelled to appear and depose and to produce documentary evidence in the same manner as witnesses may be compelled to appear and testify and produce documentary evidence before the commission as hereinbefore provided.
Page 9 - insurance" refers to life insurance of every description, including death benefits paid by fraternal beneficial societies, operating under the lodge system.
Page 5028 - employer" shall not include any company by reason of its being engaged in the mining of coal, the supplying of coal to an employer where delivery is not beyond the mine tipple, and the operation of equipment or facilities therefor, or in any of such activities. • • • (b) The term "carrier" means an express company, sleeping-car company, or carrier by railroad, subject to part i of the Interstate Commerce Act.
Page 69 - All provisions of law (including penalties) applicable in respect of the taxes...