Regulations No. 8 Relating to the Taxes on Tobacco, Snuff, Cigars and Cigarettes: Also in Cigarette Papers and Tubes and Purchase and Sale of Leaf Tobacco

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U.S. Government Printing Office, 1934 - 170 страница

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Страница 89 - ... who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or...
Страница 2 - In determining the meaning of the Revised Statutes, or of any act or resolution of Congress passed subsequent to February twenty-fifth, eighteen hundred and seventy-one, words importing the singular number may extend and be applied to several persons or things...
Страница 6 - America is a stockholder ; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder...
Страница 6 - Commissioner, for the purpose of ascertaining the correctness of any return or for the purpose of making a return where none has been made, is hereby authorized, by any officer or employee of the Bureau of Internal Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person...
Страница 5 - Any return or list so made and subscribed by the Commissioner, or by a collector or deputy collector and approved by the Commissioner, shall be prima facie good and sufficient for all legal purposes.
Страница 55 - Whenever in this section reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar in its principal market.
Страница 3 - And any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit five hundred dollars. And when such premises are open at night, such officers may enter them while so open, in the performance of their official duties.
Страница 4 - It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the amount or source of Income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any Income return...
Страница 55 - On cigars of all descriptions made of tobacco, or any substitute therefor, and weighing not more than three pounds per thousand...
Страница 127 - ... liable to a fine of not less than one thousand nor more than five thousand dollars, or to imprisonment for not less than six months nor more than five years, or to both, at the discretion of the court.

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