Notes on the Revenue Act of 1918, Томове 1–2United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means U.S. Government Printing Office, 1919 - 188 страници |
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accrued act of October affirmed amendment in substantially assessment banking bonds capital stock cents centum certificates collected collector of internal Commissioner of Internal company or association construed corporation tax act December 17 deduction defendant dispensing District of Columbia dividends exceed excise tax exempt gross income Herold income tax indebtedness indictment insurance company interest Internal Revenue internal-revenue issued Jin Fuey Moy joint-stock company lease lessee lessor liable manufacture Maryland Casualty Co McCoach morphine mutual net estate net income nineteen hundred officers opium organized paragraph partnership payment penalty person physician policyholder prescribed profits Provided further purchaser purpose received registered regulations required by law reserve funds Revenue Act Revised Statutes section 38 section 904 sell sixteenth amendment sold special tax stamp tax stock company stockholders subdivision substantially the following tax imposed taxable taxation taxpayer thereof tion Title Treasury United violation
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Страница 94 - 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...
Страница 11 - The amount received by the insured as a return of premium or premiums paid by him under life insurance, endowment, or annuity contracts, either during the term or at the maturity of the term mentioned in the contract or upon surrender of the contract; (3) The value of property acquired by gift, bequest, devise, or descent (but the income from such property shall be included in gross income...
Страница 39 - Except in the case of taxpayers who are abroad, no such extension shall be for more than six months.
Страница 116 - Act by providing for the registration and the imposition of a special tax upon all persons in the Canal Zone who produce, import, compound, deal in, dispense, sell, distribute, or give away opium or coca leaves, their salts, derivatives, or preparations.
Страница 65 - All persons, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and all officers and employees of the United States, having the control, receipt,. custody, disposal, or payment...
Страница 129 - Columbia, shall be subject to pay annually a special excise tax with respect to the carrying on or doing business...
Страница 118 - ... preparations which contain cocaine or any of its salts or alpha or beta eucaine or any of their salts or any synthetic substitute for them...
Страница 67 - Fraternal beneficiary societies, orders, or associations, (A) operating under the lodge system or for the exclusive benefit of the members of a fraternity itself operating under the lodge system; and (B) providing for the payment of life, sick, accident, or other benefits to the members of such society, order, or association or their dependents...
Страница 125 - The amount so added to any tax shall be collected at the same time and in the same manner and as...
Страница 119 - Provided further, That it shall not be necessary to negative any of the aforesaid exemptions in any complaint, information, indictment, or other writ or proceeding laid or brought under this Act; and the burden of proof of any such exemption shall be upon the defendant.