Treasury Decisions Under Internal Revenue Laws of the United States, Volume 3U.S. Government Printing Office, 1901 - Taxation |
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Page 12
... passes to a consumer it passes by a transaction that exhib its every element of a sale , and shows no outward sign of being anything else . The intending consumer asks to be served with a definite quantity of intoxicating drinks ; the ...
... passes to a consumer it passes by a transaction that exhib its every element of a sale , and shows no outward sign of being anything else . The intending consumer asks to be served with a definite quantity of intoxicating drinks ; the ...
Page 57
... passes to the grantee , whereby the grantee receives a benefit capable of estimation in money value . In this case , upon the petition of one of the partners , for the purpose of wind- ing up the copartnership , the partnership estate ...
... passes to the grantee , whereby the grantee receives a benefit capable of estimation in money value . In this case , upon the petition of one of the partners , for the purpose of wind- ing up the copartnership , the partnership estate ...
Page 58
... passes from the grantees to the grantor . The receiver receives nothing , and the grantees pay nothing . And in the judgment of the court it is not within either the letter or the spirit of said provision of the revenue law that such ...
... passes from the grantees to the grantor . The receiver receives nothing , and the grantees pay nothing . And in the judgment of the court it is not within either the letter or the spirit of said provision of the revenue law that such ...
Page 73
... passes , or has passed , or is to pass , from the grantee to the grantor . The word sold , as employed in the statute , is used , in my opinion , not , as heretofore ruled by this office , in the technical sense of " purchase and sale ...
... passes , or has passed , or is to pass , from the grantee to the grantor . The word sold , as employed in the statute , is used , in my opinion , not , as heretofore ruled by this office , in the technical sense of " purchase and sale ...
Page 100
... passes for the documents as is contemplated by the ruling contained in said circular . It is under- stood by this office that the instrument submitted is executed under the following circumstances : A borrows money from B evidenced by a ...
... passes for the documents as is contemplated by the ruling contained in said circular . It is under- stood by this office that the instrument submitted is executed under the following circumstances : A borrows money from B evidenced by a ...
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Common terms and phrases
act of Congress act of June Acting Commissioner affixed amount assessment bank bills of lading cent certificate charged cigars Circular claim clause collection collectors of internal COMMISSIONER OF INTERNAL Constitution corporation deputy collector distributive share district dollars duty exceeding excises executor exempt export express company Form G. W. WILSON gauger Government hereby instant instrument internal-revenue laws issued July June 13 legacy or distributive legacy tax letter levied liability manufacturer medicinal months mortgage OFFICE OF COMMISSIONER oleomargarine opinion paid paragraph pay special tax payment penalty personal property plaintiff plaintiff in error question receipt received record rectifier referred regulations required to pay Respectfully revenue agents revenue stamps Revised Statutes ROBT ruling Schedule sell sold special-tax stamp stamp tax tare taxable taxation therein thereof tion tobacco TREASURY DECISIONS TREASURY DEPARTMENT uniform United States bonds wantage war-revenue act Washington
Popular passages
Page 130 - The head of each department is authorized to prescribe regulations, not inconsistent with law, for the government of his department, the conduct of its officers and clerks, the distribution and performance of its business, and the custody, use and preservation of the records, papers and property appertaining to it.
Page 1 - July, eighteen hundred and ninety-eight, there shall be levied, collected and paid, for and in respect of the several bonds, debentures or certificates of stock and of indebtedness, and other documents, instruments, matters and things mentioned and described in Schedule A...
Page 92 - ... on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or 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, whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money...
Page 197 - And the powers of the General Government, and of the State, although both exist and are exercised within the same territorial limits, are yet separate and distinct sovereignties, acting separately and independently of each other, within their respective spheres.
Page 137 - An Act to provide revenue for the Government and to encourage the industries of the United States...
Page 170 - Where the person or persons entitled to any beneficial interest in such property shall be the brother or sister of the father or mother or a descendant of a brother or sister of the father or mother of the decedent, at the rate of three per centum of the clear value of such interest iu such property.
Page 9 - Every person who sells, or offers for sale, foreign or domestic distilled spirits, wines, or malt liquors...
Page 90 - Makes, signs, issues, or accepts, or causes to be made, signed, issued, or accepted, any instrument, document, or paper of any kind or description whatsoever without the full amount of tax thereon being duly paid...
Page 273 - And every such wooden package shall have printed or marked thereon the manufacturer's name and place of manufacture, the registered number of the manufactory, and the gross weight, the tare, and the net weight of the tobacco in each package...
Page 301 - That the statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United States...