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Книги Книги 110 от 24 за ... whether or not stated as a separate charge. A transportation, delivery, insurance,....
" ... whether or not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included) shall be excluded from the price only if the amount thereof is established to... "
Cases Decided in the United States Court of Claims - Страница 391
по United States. Court of Claims - 1941
Пълен достъп - Информация за книгата

Regulations 46 Relating to Excise Taxes on Sales by the Manufacturer Under ...

United States. Internal Revenue Service - 1932 - 56 страници
...stated as a separate charge. A transportation, delivery, insurance, installation, or other ' charge (not required by the foregoing sentence to be included)...Commissioner, in. accordance with the regulations. ******* (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it is provided...

Revenue Act, 1936: Hearings ... Seventy-fourth Congress, Second Session, on ...

United States. Congress. Senate. Committee on Finance - 1936 - 973 страници
...insurance, installation, or any other charge not required by the foregoing sentence to be included, which shall be excluded from the price only if the amount...the Commissioner in accordance with the regulations. The CHAIRMAN. That is in a different category from gasoline and other items? Mr. HARDWICK. Yes. The...

United States Statutes at Large

United States. Department of State - 1939
...a transportation, delivery, insurance, or other charge, and the wholesaler's salesmen's commissions and costs and expenses of advertising and selling...Commissioner, in accordance with the regulations." (b) The amendments made by subsection (a) shall be effective only with respect to sales made after...

United States Statutes at Large

United States. Department of State - 1939
...not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included)...Commissioner, in accordance with the regulations. (b) If an article is — m sold at retail; (2) sold on consignment; or (3) sold (otherwise than through...

Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 страници
...not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included)...Commissioner, in accordance with the regulations. (b) If an article is — (1) sold at retail; (2) sold on consignment; or (3) sold (otherwise than through...

Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 747 страници
...delivery, insurance, installation, or any other charge shall be excluded from the price, but not the tax, only if the amount thereof is established to the satisfaction...the Commissioner in accordance with the regulations, first, if the article is sold at retail; second, if it is sold on consignment, or third, if sold otherwise...

The Code of Federal Regulations of the United States of America Having ...

1939
...not stated as a separate charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included)...Commissioner, in accordance with the regulations. ******* (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it is provided...

Treasury Decisions Under Internal Revenue Laws of the United States, Том 35

United States. Internal Revenue Service - 1941
...and (iii) the wholesaler's salesmen's commissions and costs and expenses of advertising and selling shall be excluded from the price only if the amount...satisfaction of the Commissioner in accordance with these regulations (see art. 69 [sec. 303.69, title 26, Code of Federal Regulations]). AKT. 22 (d) [sec....

Sales-tax Data

United States. Congress. Joint Committee on Internal Revenue Taxation - 1942 - 140 страници
...of tax imposed by this title. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included) shall be excluded from the sale price only if the amount thereof is established to the satisfaction of the Commissioner, in accordance...

Tax Cases Decided with Opinions

United States. Supreme Court, United States. Congress. Joint Committee on Internal Revenue Taxation - 1945
...stated as a separate [584] charge. A transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included)...Commissioner, in accordance with the regulations." Petitioner contends that advertising and selling expenses fall within the term "other charge" appearing...




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