 | United States. Internal Revenue Service - 1932 - 76 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... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 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. Congress. Senate. Committee on Finance - 1936 - 1060 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. Congress. Senate. Committee on Finance - 1939 - 1104 страници
...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... | |
 | 1937 - 1402 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... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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 — m sold at retail; (2) sold on consignment; or (3) sold (otherwise than through... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 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... | |
 | 1940 - 1806 страници
...a transportation, delivery, Insurance, or other charge, and the wholesaler's salesmen's commissions d. — (1) If an exchange would be within the provisions...determined as the tax by the taxpayer, or any installme (b) The amendments made by subsection (a) shall be effective only with respect to sales made after... | |
 | 1939 - 980 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. ******* (c) In the case of (1) a lease, (2) a contract for the sale of an article wherein it is provided... | |
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... 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... 
