Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal-revenue Laws |
From inside the book
Results 1-5 of 88
Page 20
... intent of the statute is manifest . ( In re Hawley , 220 Fed . 372. ) Where income tax law is doubtful , doubt should be resolved in favor of taxpayer against the Government . ( Miller . Gearin , 258 Fed . , 225. ) Meaning of language ...
... intent of the statute is manifest . ( In re Hawley , 220 Fed . 372. ) Where income tax law is doubtful , doubt should be resolved in favor of taxpayer against the Government . ( Miller . Gearin , 258 Fed . , 225. ) Meaning of language ...
Page 27
... intent of Congress as shown by the course of legislation , in the same manner as statutes in pari materia relating to the same subject may always be taken , compared , and construed together . ( Wright v . United States , 15 Ct . Cls ...
... intent of Congress as shown by the course of legislation , in the same manner as statutes in pari materia relating to the same subject may always be taken , compared , and construed together . ( Wright v . United States , 15 Ct . Cls ...
Page 30
... intent of an act entitled " An act to allow deputy collectors of internal revenue , acting as collectors , the pay of collector [ s ] , and for other purposes , " approved March 1 , 1869 . Approved July 1 , 1870 ( 16 Stat . , 179 ) . A ...
... intent of an act entitled " An act to allow deputy collectors of internal revenue , acting as collectors , the pay of collector [ s ] , and for other purposes , " approved March 1 , 1869 . Approved July 1 , 1870 ( 16 Stat . , 179 ) . A ...
Page 46
... intent of Congress . ( Hertz v . Woodman . 218 U. S. , 205 ( T. D. 1636 ) , quoting United States v . Reisinger , 128 U. S. , 398 ; Great Northern Ry . Co. v . United States , 208 U. S. , 452 ) . Repeals by implication are not favored ...
... intent of Congress . ( Hertz v . Woodman . 218 U. S. , 205 ( T. D. 1636 ) , quoting United States v . Reisinger , 128 U. S. , 398 ; Great Northern Ry . Co. v . United States , 208 U. S. , 452 ) . Repeals by implication are not favored ...
Page 98
... intent to enable any other person to defraud the United States ; or , Seventh . Who negligently or designedly permits any violation of the law by any other person ; or , Eighth . Who makes or signs any false entry in any book , or makes ...
... intent to enable any other person to defraud the United States ; or , Seventh . Who negligently or designedly permits any violation of the law by any other person ; or , Eighth . Who makes or signs any false entry in any book , or makes ...
Other editions - View all
Common terms and phrases
39 Stat 40 Stat Act of August Act of February act of June act of March act of October affixed aforesaid agent alcohol allowed amount apply approved assessed Atty August 27 authorized bonded warehouse brands cents centum certificates cigars collected Commissioner of Internal corporation court dealer deduction deputy collector distilled spirits distillery distraint district District of Columbia duty exceed exempt export February 24 filed fiscal forfeiture gallons gauger Government hereby imprisoned income insurance companies Internal Revenue internal-revenue laws issued joint-stock company June 13 June 30 liable malt liquors manufacture ment net income nineteen hundred officer oleomargarine packages paid penalty person Philippine Islands prescribed production Provided further purposes received rectifier refund regulations removed repealed Revised Statutes Secretary sell snuff sold special tax stamps subdivision sureties tax imposed taxable thereof tion tobacco Treasury United violation
Popular passages
Page 425 - AN ACT For preventing the manufacture, sale, or transportation of adulterated or misbranded or poisonous or deleterious foods, drugs, medicines, and liquors, and for regulating traffic therein, and for other purposes.
Page 743 - Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system...
Page 786 - 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...
Page 732 - Gross income" includes gains, profits, and income derived from salaries, wages, or compensation for personal service, of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; also from interest, rent, dividends, securities, or the transaction of any business carried on for gain or profit, or gains or profits and...
Page 752 - ... or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or the amount or source of income, profits, losses, or expenditures appearing In any income return...
Page 494 - That every partnership shall make a return for each taxable year, stating specifically the items of its gross income and the deductions allowed by this title, and shall include in the return the names and addresses of the individuals who would be entitled to share in the net income if distributed and the amount of the distributive share of each individual. The return shall be sworn to by any one of the partners.
Page 296 - ... intended, by any person interested therein, to be received, possessed, sold or in any manner used, either in the original package or otherwise, in violation of any law of such State, Territory or District of the United States, or place noncontiguous to, but subject to the jurisdiction thereof, is hereby prohibited...
Page 677 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose, and one or more of such parties do any act to effect the object of the conspiracy, each of the parties to such conspiracy shall be fined not more than ten thousand dollars, or imprisoned not more than two years, or both.
Page 639 - But no person shall be arrested in one district for trial in another in any civil action before a circuit or district court; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant...
Page 822 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title.