Statutes of the United States of AmericaU.S. Government Printing Office, 1921 |
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Страница 10
... centum ad valorem . 13. Sheep : One year old or over , $ 2 per head ; less than one year old , $ 1 per head . 14. Fresh or frozen beef , veal , mutton , lamb , and pork , 2 cents per pound . Meats of all kinds , prepared or preserved ...
... centum ad valorem . 13. Sheep : One year old or over , $ 2 per head ; less than one year old , $ 1 per head . 14. Fresh or frozen beef , veal , mutton , lamb , and pork , 2 cents per pound . Meats of all kinds , prepared or preserved ...
Страница 14
... centum of such cost ) in the case of identical or substantially identical mer- chandise ; ( 3 ) The cost of all containers and coverings , and all other costs , charges , and expenses incident to placing the particular merchandise under ...
... centum of such cost ) in the case of identical or substantially identical mer- chandise ; ( 3 ) The cost of all containers and coverings , and all other costs , charges , and expenses incident to placing the particular merchandise under ...
Страница 28
... centum on the whole amount to which the corporation shall be limited as fre- quently as one installment at the end of each succeeding two months from the time of the commencement of its business operations until Installments subject the ...
... centum on the whole amount to which the corporation shall be limited as fre- quently as one installment at the end of each succeeding two months from the time of the commencement of its business operations until Installments subject the ...
Страница 34
... centum of the foregoing sums for the District of Colum- bia for the service of the fiscal years ending June 30 ... centum out of the Treasury of the United States ; and such sums as relate to the fiscal year 1920 , and prior fiscal ...
... centum of the foregoing sums for the District of Colum- bia for the service of the fiscal years ending June 30 ... centum out of the Treasury of the United States ; and such sums as relate to the fiscal year 1920 , and prior fiscal ...
Страница 50
... centum per annum from the date thereof until the time this appropriation is made . For payment of the judgment rendered against the United States by the Supreme Court of the District of Columbia and certified to Congress by the Attorney ...
... centum per annum from the date thereof until the time this appropriation is made . For payment of the judgment rendered against the United States by the Supreme Court of the District of Columbia and certified to Congress by the Attorney ...
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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
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Страница 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.
Страница 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...
Страница 235 - ... traveling expenses (including the entire amount expended for meals and lodging) while away from home in the pursuit of a trade or business...
Страница 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.
Страница 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.
Страница 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...
Страница 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...
Страница 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...
Страница 164 - An Act to create a Federal Trade Commission, to define its powers and duties, and for other purposes...
Страница 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.