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" 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. "
Regulations No. 8 Relating to the Taxes on Tobacco, Snuff, Cigars and ... - Страница 55
написао/ла United States. Bureau of Internal Revenue - 1934 - 170 страница
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 страница
...thousand, $3 per thousand ; 417. Weighing more than three pounds per thousand, $7.20 per thousand. 418. (b) Whenever in this section reference is made to...had to the ordinary retail price of a single cigar. 419. (c) The Commissioner may, by regulation, require the manufacturer or importer to affix to each...
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Internal Revenue Laws in Force May 1, 1920: With an Appendix Containing Laws ...

United States - 1920 - 1052 страница
...1401S40— 20 Weighing more than three pounds per thousand, $7.20 per thousand. ris'arf " pri" °' ('*) .*dofe SSL?8" SEC- I'etail price of a single cigar. (c) The Commissioner may, by regulation, require the manufacturer...
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The Federal Statutes Annotated: Containing All the Laws of the United ..., Том 2

United States - 1920 - 1054 страница
...thousand, $7.20 per thousand. [40 Stat. L. 1116.} [SEC. 700 continued.] (b) [Price of cigars how fixed.] Whenever in this section reference is made to cigars...then in determining the tax to be paid regard shall he had to the ordinary retail price of a single cigar. [40 Stat. L. 1117.} [SEC. 700 continued.] (c)...
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Internal Revenue Laws in Force: With an Appendix Containing Laws of a ...

United States - 1920 - 1064 страница
...1401R40— 20 2G Weighing more than three pounds per thousand, $7.20 per thousand. d ^S"' pr'ce °' (k) Whenever in this section reference is made to cigars...certain price each, then in determining the tax to l>e paid regard shall be had to the ordinary retail price of a single cigar. Labels. (c) The Commissioner...
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Pamphlets, Том 35

Irving National Bank, New York - 1920 - 150 страница
...more than 3 pounds per 1000, $3 per 1000 — weighing more than 3 pounds per 1000, $7.20 per 1000. In determining the tax to be paid regard shall be...had to the ordinary retail price of a single cigar. Sizes of packages and stamping requirements are prescribed by the Act. All cigarettes imported from...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 страница
...pounds per thousand, $3 per thousand; Weighing more than three pounds per thousand, $7.20 per thousand. (b) Whenever in this section reference is made to...had to the ordinary retail price of a single cigar. (c) The Commissioner may, by regulation, require the manufacturer or importer to affix to each box,...
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Tobaccoland, a Book about Tobacco: Its History, Legends, Literature ...

Carl Avery Werner - 1922 - 488 страница
...D, and Class E. The stamps denoting the tax are similarly designated. The law provides that whenever reference is made to cigars manufactured or imported...had to the ordinary retail price of a single cigar. It is recognized that the retail price of the same cigar may be different in different sections of...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 страница
...pounds per thousand, $3 per thousand; Weighing more than three pounds per thousand, $7.20 per thousand. (b) Whenever in this section reference is made to...had to the ordinary retail price of a single cigar. (c) The Commissioner may, by regulation, require the manufacturer or importer to affix to each box,...
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Acts and Joint Resolutions of the General Assembly of the State of South ...

South Carolina - 1923 - 982 страница
...Subdivision (5) of Section 10 (a), was construed as placing no tax upon plug chewing tobacco and snuff. (b) Whenever, in this Section, reference is made to cigars manufactured or imported to sell at not over a certain price each, then in determining the tax to be paid regard shall be had to...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 страница
...pounds per thousand, $3 per thousand; Weighing more than three pounds per thousand, $7.20 per thousand. (b) Whenever in this section reference is made to...had to the ordinary retail price of a single cigar. (c) The Commissioner may, by regulation, require the manufacturer or importer to affix to each box,...
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