American Federal Tax Reports, Volume 4Prentice-Hall, 1925 |
From inside the book
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Page 3576
... regulations have force of law . Treasury decisions , such as are regulations of the department , addressed to and reasonably adapted to enforcement of internal revenue laws , have the force and effect of law , if not in conflict with ...
... regulations have force of law . Treasury decisions , such as are regulations of the department , addressed to and reasonably adapted to enforcement of internal revenue laws , have the force and effect of law , if not in conflict with ...
Page 3578
... regulation , or who willfully attempts in any manner to evade such tax shall be guilty of a misdemeanor and in addi- tion to other penalties provided by law shall be fined not more than $ 10,000 or imprisoned for not more than one year ...
... regulation , or who willfully attempts in any manner to evade such tax shall be guilty of a misdemeanor and in addi- tion to other penalties provided by law shall be fined not more than $ 10,000 or imprisoned for not more than one year ...
Page 3604
... regulations . The Act of March 3 , 1897 , provides that whenever distilled liquor shall be removed from the warehouse the cases or casks shall bear the required marks and brands and tax paid stamps or export stamps , as the case may be ...
... regulations . The Act of March 3 , 1897 , provides that whenever distilled liquor shall be removed from the warehouse the cases or casks shall bear the required marks and brands and tax paid stamps or export stamps , as the case may be ...
Page 3605
... regulations subject the liquor at once . to the payment of the tax due on all except export spirits . Independent of this , the Revised Statutes , section 3333 , Barnes Code , § 5299 ( Comp . St. § 6130 ) , provides that whenever ...
... regulations subject the liquor at once . to the payment of the tax due on all except export spirits . Independent of this , the Revised Statutes , section 3333 , Barnes Code , § 5299 ( Comp . St. § 6130 ) , provides that whenever ...
Page 3612
... regulations which were reasonable and within the scope of its authority , required separate returns of income ... regulation referred to is article 421 of regulation 45 , and so far as it is material reads as follows : " Every fiduciary ...
... regulations which were reasonable and within the scope of its authority , required separate returns of income ... regulation referred to is article 421 of regulation 45 , and so far as it is material reads as follows : " Every fiduciary ...
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action alleged amended amount appellee apply assets bank bonds capital stock cent Circuit Court claim collection collector of internal Commissioner of Internal Congress Constitution corporation death decedent deduction deed defendant demurrer Digests & Indexes distraint District Court dividends error estate tax excess profits tax excise tax executor exempt fact federal filed held illegal income tax inheritance tax intent interest Internal Revenue judgment Key-Numbered Digests levied liability lien liquor ment National Prohibition Act net estate net income officers oleomargarine payment penalty person plaintiff plaintiff in error purpose question received recover Revenue Act revenue stamps stamps Stat statute stockholders suit Supp Supreme Court surplus tax imposed taxable taxation thereof tion topic & KEY-NUMBER transfer Treasury U. S. Atty U. S. Comp undivided profits United Volstead Act York York City