 | United States. Internal Revenue Service - 1941 - 664 страници
...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.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1942 - 156 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... | |
 | United States. Supreme Court - 1945 - 446 страници
...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... | |
 | 1988 - 566 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) Any charge which is required by a manufacturer, producer, or importer to be paid as a condition... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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. There shall also be excluded, if stated as a separate charge, the amount of any retail sales tax imposed... | |
 | 1949 - 1088 страници
...article; and (3) The wholesaler's salesmen's commissions and costs and expenses of advertising and selling shall be excluded from the price only if the amount...the Commissioner, in accordance with the regulations in this part. (See § 316.202.) [Regs. 46, 5 FR 142] SUBPART E— AUTOMOBILES, ETC. § 316.50 Scope... | |
 | 1971 - 608 страници
...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 567 Appendix D Title 26— Internal Revenue showing that the readjustment of price has actually been... | |
 | United States - 1949 - 592 страници
...transportation, delivery, insurance, installation, or other charge (not required by the foregoir»-l? sentence to be included) shall be excluded from the price only if tt*e amount thereof is established to the satisfaction of the Commissions^ in accordance with the regulations.... | |
 | United States. Internal Revenue Service - 1968 - 1034 страници
...Section 4216 (a) also provides that a transportation, delivery, insurance, installation, or other charge (not required by the foregoing sentence to be included)...thereof is established to the satisfaction of the Secretary of the Treasury or his delegate. Set forth below are various circumstances under which articles... | |
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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... 
