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 10
... quantity , either loose in the hand or in a hogshead , case or bale , or other container . A farmer who rents his land for growing tobacco may receive in payment of rent a portion of the crop and sell it in the same manner , and he may ...
... quantity , either loose in the hand or in a hogshead , case or bale , or other container . A farmer who rents his land for growing tobacco may receive in payment of rent a portion of the crop and sell it in the same manner , and he may ...
Страница 11
... quantity of tobacco sold , or a sum per pound , and does not mingle the tobacco received from one farmer with that ... quantity received , and the name and address of the principal or principals , and ( b ) with respect to sales , the ...
... quantity of tobacco sold , or a sum per pound , and does not mingle the tobacco received from one farmer with that ... quantity received , and the name and address of the principal or principals , and ( b ) with respect to sales , the ...
Страница 12
... quantity and quality of tobacco furnished by them . ART . 18. Tobacco growers ' cooperative associations . - A tobacco grow- ers ' cooperative association which is an association of farmers or growers of tobacco organized and operated ...
... quantity and quality of tobacco furnished by them . ART . 18. Tobacco growers ' cooperative associations . - A tobacco grow- ers ' cooperative association which is an association of farmers or growers of tobacco organized and operated ...
Страница 15
... quantity of tobacco on hand , determined by adding together the quantity on hand at the end of each month of the preceding year and dividing the sum by 12 , the scale being as follows : Average amount of tobacco on hand Not more than ...
... quantity of tobacco on hand , determined by adding together the quantity on hand at the end of each month of the preceding year and dividing the sum by 12 , the scale being as follows : Average amount of tobacco on hand Not more than ...
Страница 16
... quantity of leaf tobacco contained therein , purchased or received by him , on assignment , consignment , for storage , by transfer or otherwise , and of whom purchased or received , and the number of hogsheads , tierces , cases and ...
... quantity of leaf tobacco contained therein , purchased or received by him , on assignment , consignment , for storage , by transfer or otherwise , and of whom purchased or received , and the number of hogsheads , tierces , cases and ...
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.