Treasury Decisions Under Internal Revenue Laws of the United States, Volume 20, Issues 2628-2782U.S. Government Printing Office, 1921 - Taxation |
From inside the book
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Page 1
... regulations con- tained in T. D. 2940 and T. D. 2946 or subsequent regulations . After qualifying they may withdraw distilled spirits or wines from bond or purchase them from other qualified dealers for sale to qualified dealers or ...
... regulations con- tained in T. D. 2940 and T. D. 2946 or subsequent regulations . After qualifying they may withdraw distilled spirits or wines from bond or purchase them from other qualified dealers for sale to qualified dealers or ...
Page 3
... Regulations No. 45 , under the revenue act of 1918 , says that section 206 refers to other and wholly different matters , and this interpretation is supported , and in the opinion of the court conclusively , by sections 201 and 205 of ...
... Regulations No. 45 , under the revenue act of 1918 , says that section 206 refers to other and wholly different matters , and this interpretation is supported , and in the opinion of the court conclusively , by sections 201 and 205 of ...
Page 5
... regulations : 1. These regulations deal only with inspection of returns , as the statutes expressly require the approval of the President of regulations on this subject . Other uses to which returns may be lawfully put , without action ...
... regulations : 1. These regulations deal only with inspection of returns , as the statutes expressly require the approval of the President of regulations on this subject . Other uses to which returns may be lawfully put , without action ...
Page 6
... regulations bearing on the subject of inspection of returns are hereby superseded . 16. These regulations shall remain in force until expressly withdrawn or overruled . CARTER GLASS , Secretary of the Treasury . Approved January 7 ...
... regulations bearing on the subject of inspection of returns are hereby superseded . 16. These regulations shall remain in force until expressly withdrawn or overruled . CARTER GLASS , Secretary of the Treasury . Approved January 7 ...
Page 12
... regulations bearing on this subject are hereby super- seded . IV . INSPECTION OF RETURNS IN ALL OTHER CASES IS GOVERNED BY PRESIDENTIAL ORDER AND REGULATIONS , TO WHICH REFERENCE IS MADE . DANIEL C. ROPER , Approved January 7 , 1920 ...
... regulations bearing on this subject are hereby super- seded . IV . INSPECTION OF RETURNS IN ALL OTHER CASES IS GOVERNED BY PRESIDENTIAL ORDER AND REGULATIONS , TO WHICH REFERENCE IS MADE . DANIEL C. ROPER , Approved January 7 , 1920 ...
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Common terms and phrases
affixed agent alcohol by volume amount application Approved assessed authorized automobile beverage bonded warehouse capital stock cent certificate charge collectors of internal Commissioner of Internal copy corporation court D. C. To collectors D. F. HOUSTON dealer deduction denatured alcohol denaturing plant depletion distillery district ethyl alcohol excess profits taxes excise tax exempt export filed Form furnished gross income income tax industrial alcohol plant inheritance tax Internal Revenue intoxicating liquor inventory issued lease liable manufacture national prohibition act OFFICE OF COMMISSIONER package paid partnership payment penalties permit to purchase person plaintiff plaintiff in error premium prescribed profits proprietor purposes quantity receipt received regulations revenue act Revised Statutes Secretary sell serial number shipment sold special tax subdivision subject to tax tanks tax imposed taxable taxpayer thereof tion TREASURY DEPARTMENT United wine gallons withdrawal
Popular passages
Page 244 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Page 565 - ... 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 income derived from any source...
Page 314 - Limitations of this kind can be preserved in practice no other way than through the medium of courts of justice, whose duty it must be to declare all acts contrary to the manifest tenor of the Constitution void. Without this, all the reservations of particular rights or privileges would amount to nothing.
Page 3 - The amount of all such items shall be included in the gross income for the taxable year in which received by the taxpayer, unless under methods of accounting permitted under subdivision (b) of Section 11, any such amounts are to be properly accounted for as of a different period.
Page 314 - The Executive not only dispenses the honors, but holds the sword of the community. The Legislature not only commands the purse, but prescribes the rules by which the duties and rights of every citizen are to be regulated. The Judiciary, on the contrary, has no influence over either the sword or the purse ; no direction either of the strength or of the wealth of the society; and can take no active resolution whatever.
Page 314 - The complete independence of the courts of justice is peculiarly essential in a limited Constitution. By a limited Constitution I understand one which contains certain specified exceptions to the legislative authority; such, for instance, as that it shall pass no bills of attainder, no ex post facto laws, and the like.
Page 3 - The net income shall be computed upon the basis of the taxpayer's annual accounting period (fiscal year or calendar year, as the case may be) in accordance with the method of accounting regularly employed in keeping the books of such taxpayer; but if no such method of accounting has been so employed, or if the method employed does not clearly reflect the income...
Page 491 - ... (a) To the extent of the interest therein of the decedent at the time of his death which after his death is subject to the payment of the charges against his estate and the expenses of its administration and is subject to distribution as part of his estate...
Page 532 - Conveyance:. .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 244 - ... debts owing to any person who by the laws of the States or the United States is entitled to priority.