Treasury Decisions Under Internal Revenue Laws of the United States, Том 19U.S. Government Printing Office, 1918 |
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act of October act of September additional tax agents alcohol allowed amended application approved assessed beverage purposes Bitters bottled in bond cent centum certificates cigarettes cigars collected collectors of internal Commissioner of Internal company or association corporation court dealers decedent deduction denatured distilled spirits distillery district dividends estate tax excess profits excess profits taxes excess-profits tax exempt filed Form gross income hereby hundred and seventeen hundred and sixteen income tax insurance company Internal Revenue joint-stock company liable Liberty bonds liquor manufacturer net estate nineteen hundred nonresident alien OFFICE OF COMMISSIONER packages partnership payment person prescribed production purchase received rectified spirits regulations retail ROPER Secretary September eighth sold stamps storekeeper-gaugers subdivision tax due tax imposed tax paid taxable thereof tion tobacco total net income trade or business TREASURY DEPARTMENT United W. G. MCADOO W. H. OSBORN Washington wines
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Страница 39 - In their joint names and payable to either or the survivor, except such part thereof as may be shown to have originally belonged to such other person and never to have been received or acquired by the latter from the decedent for less than an adequate and full consideration in money or money's worth...
Страница 238 - Income received by estates of deceased persons during the period of administration or settlement of the estate; and (4) Income which, in the discretion of the fiduciary, may be either distributed to the beneficiaries or accumulated.
Страница 380 - When construing and enforcing the provisions of this Act, the act, omission, or failure of any officer, agent, or other person...
Страница 68 - That on and after the passage of this act there shall be levied, collected, and paid upon all articles coming into the United States from the Philippine Islands the rates of duty which are required to be levied, collected, and paid upon like articles imported from foreign countries...
Страница 189 - ... (1) Labor, agricultural, or horticultural organizations; (2) Mutual savings banks not having a capital stock represented by shares; (3) Fraternal beneficiary societies, orders, or associations, (a) operating under the lodge system...
Страница 209 - When necessary to make effective the provisions of this section the name and address of the recipient of income shall be furnished upon demand of the person paying the income.
Страница 156 - President and shall be entitled to sue the United States to recover such further sum as, added to said...
Страница 192 - In a case where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books ; and where the change of ownership is by transfer of a certificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall...
Страница 87 - That the statutory laws of the United States not locally inapplicable, except as hereinbefore or hereinafter otherwise provided, shall have the same force and effect in Porto Rico as in the United States...
Страница 200 - ... 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 whatever.