Internal Revenue Laws in Force: With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal Revenue LawsU.S. Government Printing Office, 1920 - Internal revenue law |
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Page 27
... claim for 5 per cent net proceeds of public lands , 1 Lawrence Dec. , 43. ) No inference or presumption of a legislative construction is to be drawn by reason of the title under which any particular section is placed . ( Sec . 5600 ...
... claim for 5 per cent net proceeds of public lands , 1 Lawrence Dec. , 43. ) No inference or presumption of a legislative construction is to be drawn by reason of the title under which any particular section is placed . ( Sec . 5600 ...
Page 71
... claim exemption from taxation on the principle that it is a tax on the instrumentalities of the State govern- ment . ( South Carolina v . United States , 39 Ct . Cls . , 257 ; T. D. 759 ; 199 U. S. , 437 ; T. D. 961. ) As to the meaning ...
... claim exemption from taxation on the principle that it is a tax on the instrumentalities of the State govern- ment . ( South Carolina v . United States , 39 Ct . Cls . , 257 ; T. D. 759 ; 199 U. S. , 437 ; T. D. 961. ) As to the meaning ...
Page 79
... claim , 26 Int . Rev. Rec . , 314 ; Herndon v . United States , 15 Ct . Cls . , 446 ; 26 Int . Rev. Rec . , 198 ... Claims when it fails to pay collector his salary . ( Patton r . United States , 7 Ct . Cls . , 362. ) Compensation of ...
... claim , 26 Int . Rev. Rec . , 314 ; Herndon v . United States , 15 Ct . Cls . , 446 ; 26 Int . Rev. Rec . , 198 ... Claims when it fails to pay collector his salary . ( Patton r . United States , 7 Ct . Cls . , 362. ) Compensation of ...
Page 100
... claims or receiving any gratuity or share or interest in any claim . ( Sec . 109 , Criminal Code ; act of March 4 , 1909. ( 35 Stat . , 1088. ) An officer of internal revenue , named as such in the in- dictment , can not be jointly ...
... claims or receiving any gratuity or share or interest in any claim . ( Sec . 109 , Criminal Code ; act of March 4 , 1909. ( 35 Stat . , 1088. ) An officer of internal revenue , named as such in the in- dictment , can not be jointly ...
Page 116
... claim must be included . But in the case of the 5 per cent penalty such time may be thrown out , provided 10 days do not elapse before claim is made or before payment after re- jection . ( Regulations No. 1 , revised , p . 110 ; T. D. ...
... claim must be included . But in the case of the 5 per cent penalty such time may be thrown out , provided 10 days do not elapse before claim is made or before payment after re- jection . ( Regulations No. 1 , revised , p . 110 ; T. D. ...
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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 sureties tax imposed taxable thereof tion tobacco Treasury United violation wines
Popular passages
Page 291 - ... transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Page 421 - 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 722 - 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 742 - ... 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 144 - Sec. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected until a claim for refund or credit has been duly filed with the Commissioner of Internal Revenue, according to the provisions of law in that regard, and the regulations of...
Page 44 - The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability.
Page 479 - ... rentals or other payments required to be made as a condition to the continued use or possession, for purposes of the trade or business, of property to which the taxpayer has not taken or is not taking title or in which he has no equity...
Page 667 - 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 50 - 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 678 - No contract or purchase on behalf of the United States shall be made unless the same is authorized by law, or is under an appropriation adequate to its fulfillment. except in the War and Navy Departments, for clothing, subsistence, forage, fuel, quarters or transportation, which, however, shall not exceed the necessities of the current year.