Statutes of the United States of AmericaU.S. Government Printing Office, 1921 |
From inside the book
Results 1-5 of 100
Page 5
... person not a native - born or natural- ized citizen of the United States , but this definition shall not be held to ... Persons excepted SEC . 2. ( a ) That the number of aliens of any nationality who may limited to 3 per cent of be ...
... person not a native - born or natural- ized citizen of the United States , but this definition shall not be held to ... Persons excepted SEC . 2. ( a ) That the number of aliens of any nationality who may limited to 3 per cent of be ...
Page 11
... person acting as appraiser has reason to believe or etc. suspect , from the invoice or other papers or from information pre- sented to him , that the purchase price is less , or that the exporter's sales price is less or likely to be ...
... person acting as appraiser has reason to believe or etc. suspect , from the invoice or other papers or from information pre- sented to him , that the purchase price is less , or that the exporter's sales price is less or likely to be ...
Page 14
... Person deemed to be the . Agent or principal of , etc. Owning or controll- ing any interest in the business of , etc ... person by whom or for whose account the merchandise is imported into the United States : ( 1 ) If such person is the ...
... Person deemed to be the . Agent or principal of , etc. Owning or controll- ing any interest in the business of , etc ... person by whom or for whose account the merchandise is imported into the United States : ( 1 ) If such person is the ...
Page 15
... person acting as appraiser has made no appraisement Ante , p . 11 . report to the collector before such finding has been so made public , it shall be the duty of each appraiser or person acting as appraiser , by all reasonable ways and ...
... person acting as appraiser has made no appraisement Ante , p . 11 . report to the collector before such finding has been so made public , it shall be the duty of each appraiser or person acting as appraiser , by all reasonable ways and ...
Page 17
... person manufacturing , producing , selling , be permitted inspec- shipping , or consigning merchandise exported to the United States market value , etc. , of fails , at the request of the Secretary , or an appraiser , or person goods ...
... person manufacturing , producing , selling , be permitted inspec- shipping , or consigning merchandise exported to the United States market value , etc. , of fails , at the request of the Secretary , or an appraiser , or person goods ...
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Common terms and phrases
Act entitled additional allowed amended America in Congress amount approved Army August 24 authorized Board bonds bridge Bureau cents centum CHAP cholera clerks collector commission Commissioner computed Congress assembled construction contract corporation court deduction deficiency appropriation Department District of Columbia duty El-Tor employees entitled An Act exempt expenses filed fiscal year 1921 foreign Government gross income Hedjaz hereby House of Representatives income exceeds INCOME TAX interest June 30 lands maintenance manufacturer ment military National Prohibition Act naval navire Navy November 11 November 23 officers paid payment person port Post prescribed Provided further purchase purposes refund regulations repairs Reserve Revenue Act Risk Insurance River salaries sanitaire sanitary Secretary of Agriculture Secretary of War Senate and House stamp stockyard subdivision tax imposed taxable taxpayer Territory of Hawaii thereof tion Treasury United vessels
Popular passages
Page 234 - Columbia, the compensation received as such), of whatever kind and in whatever form paid, or from professions, vocations, trades, businesses, commerce, or sales, or dealings in property, whether real or personal, growing out of the ownership or use of or interest in such property; 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.
Page 307 - SEC. 3226. No suit or proceeding shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, or of any penalty claimed to have been collected without authority, or of any sum alleged to have been excessive or in any manner wrongfully collected...
Page 235 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Page 251 - Debts ascertained to be worthless and charged off within the taxable year (or, in the discretion of the Commissioner, a reasonable addition to a reserve for bad debts) ; and when satisfied that a debt is recoverable only in part, the Commissioner may allow such debt, in an amount not in excess of the part charged off within the taxable year, as a deduction.
Page 234 - The amount of all items of gross income shall be included in the gross income for the taxable year in which received by the taxpayer, unless, under methods of accounting permitted under section 41, any such amounts are to be properly accounted for as of a different period.
Page 274 - Any transfer of a material part of his property in the nature of a final disposition or distribution thereof, made by the decedent within two years prior to his death without such a consideration, shall, unless shown to the contrary, be deemed to have been made in contemplation of death within the meaning of this title...
Page 258 - Taxes and other expenses paid during the taxable year exclusively upon or with respect to the real estate owned by the company, not including taxes assessed against local benefits of a kind tending to increase the value of the property assessed...
Page 296 - Act shall not be construed to apply to the manufacture, sale, distribution, giving away, dispensing, or possession of preparations and remedies which do not contain more than two grains of opium, or more than one-fourth of a grain of morphine, or more than one-eighth of a grain of heroin, or more than one grain of codeine, or any salt or derivative...
Page 164 - An Act to create a Federal Trade Commission, to define its powers and duties, and for other purposes...
Page 245 - If any tax required under this section to be deducted and withheld Is paid by the recipient of the Income, It shall not be re-collected from the withholding agent; nor In cases In which the tax Is so paid shall any penalty be Imposed upon or collected from the recipient of the Income or the withholding agent for failure to return or pay the same, unless such failure was fraudulent and for the purpose of evading payment.