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 TobaccoU.S. Government Printing Office, 1934 - 170 страница |
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Страница iii
... officers or rescuing seized property- 9. Penalty for any internal - revenue officer making disclosures_ 10. Commissioner , collector , or deputy collector to make return in cer- tain cases- - - - 11. Compromise of taxes and penalties___ ...
... officers or rescuing seized property- 9. Penalty for any internal - revenue officer making disclosures_ 10. Commissioner , collector , or deputy collector to make return in cer- tain cases- - - - 11. Compromise of taxes and penalties___ ...
Страница vi
... officers___ . 123. Notice to show cause against assessment for omitted taxes__ . 124. Estimating deficiencies .. ( b ) Cigar and cigarette accounts .. ( c ) Tobacco and snuff accounts .. ( d ) Prorating deficiencies . 1. Deficiencies in ...
... officers___ . 123. Notice to show cause against assessment for omitted taxes__ . 124. Estimating deficiencies .. ( b ) Cigar and cigarette accounts .. ( c ) Tobacco and snuff accounts .. ( d ) Prorating deficiencies . 1. Deficiencies in ...
Страница vii
... officer___ 129 166. Sale of stamps to sheriff__ 129 167. Disposition of abandoned , condemned , or forfeited tobacco manufac- tures_ 130 168. Restamping packages from which stamps have been lost or destroyed . 169. Penalty and ...
... officer___ 129 166. Sale of stamps to sheriff__ 129 167. Disposition of abandoned , condemned , or forfeited tobacco manufac- tures_ 130 168. Restamping packages from which stamps have been lost or destroyed . 169. Penalty and ...
Страница 2
... officer shall include any person authorized by law to perform the duties of such office , un- less the context shows that such words were intended to be used in a more limited sense ; and a requirement of an " oath " shall be deemed ...
... officer shall include any person authorized by law to perform the duties of such office , un- less the context shows that such words were intended to be used in a more limited sense ; and a requirement of an " oath " shall be deemed ...
Страница 3
... officer , or to suffer him to examine such article or articles , shall , for every such refusal , forfeit five hundred dollars . And when such prem- ises are open at night , such officers may enter them while so open , in the ...
... officer , or to suffer him to examine such article or articles , shall , for every such refusal , forfeit five hundred dollars . And when such prem- ises are open at night , such officers may enter them while so open , in the ...
Чести термини и фразе
amended approved article 99 assessment canceled caution notice cents certificate of registry cheroots cigarette tubes cigars and cigarettes cigars or cigarettes cigars weighing clippings collector of internal Commissioner of Internal consignee consumption or sale copy dealer in leaf denomination deputy collector district entry executed export facturer filed fine-cut fined not less furnished internal revenue internal-revenue stamp internal-revenue tax inventory label leaf tobacco liability manu manufac manufactured tobacco manufacturer of cigars manufacturer of tobacco manufacturer's month monthly return number of cigars offense officer original or white packages of tobacco packed payment peddler of tobacco penalty perique person Philippine Islands pounds per thousand prescribed provided in article Puerto Rico receipt registered regulations removed respect Revenue Act revenue stamp scraps sell shipped or delivered sold stamps affixed statutory packages stems sureties tax paid thereof tobacco and snuff tobacco manufactures tobacco material tobacco or snuff United unstamped
Популарни одломци
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.