The United States Internal Revenue Tax System: Embracing All Internal Revenue Laws Now in Force as Amended by the Latest Enactments Including the Income Tax of 1894 and 1864, with Rulings and Regulations, the Whole Copiously Annotated, with References to the Decisions of the Courts and the Departments, and Cross-references, with an Introductory Historical Sketch of Internal Revenue Taxation in the United States, and an Appendix Containing Laws Relating to Internal Revenue Practice, with FormsCharles Wesley Eldridge Houghton, Mifflin, 1895 - 722 страница |
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Страница iii
... revision of the Internal Revenue Laws in 1873 , on which the Internal Revenue Title of the Revised Statutes was based ; and also , by direction of the Commis- sioner of Internal Revenue , with the same associate , made a further revision ...
... revision of the Internal Revenue Laws in 1873 , on which the Internal Revenue Title of the Revised Statutes was based ; and also , by direction of the Commis- sioner of Internal Revenue , with the same associate , made a further revision ...
Страница vii
... WHERE AMENDMENTS AND ADDITIONS TO THE INTER- NAL REVENUE LAW SINCE DECEMBER 1 , 1873 ( DATE TO WHICH REVISED STATUTES RELATE ) , MAY BE FOUND 637 638 • 639 , 640 THE UNITED STATES INTERNAL REVENUE TAX SYSTEM . A LIST TABLE OF CONTENTS .
... WHERE AMENDMENTS AND ADDITIONS TO THE INTER- NAL REVENUE LAW SINCE DECEMBER 1 , 1873 ( DATE TO WHICH REVISED STATUTES RELATE ) , MAY BE FOUND 637 638 • 639 , 640 THE UNITED STATES INTERNAL REVENUE TAX SYSTEM . A LIST TABLE OF CONTENTS .
Страница 12
... REVISED STATUTES OF THE UNITED STATES RELATE . ( See sec . 5595 , R. S. ) An act to so amend the laws relative to internal revenue as to allow distillery warehouses to be continued in use after changes have occurred in the management of ...
... REVISED STATUTES OF THE UNITED STATES RELATE . ( See sec . 5595 , R. S. ) An act to so amend the laws relative to internal revenue as to allow distillery warehouses to be continued in use after changes have occurred in the management of ...
Страница 13
... Revised Statutes of the United States in relation to affixing stamps on brewers ' casks . Approved March 3 , 1875 ... revision of the statutes of the United States , and of the statutes relating to the District of Colum- bia . Approved ...
... Revised Statutes of the United States in relation to affixing stamps on brewers ' casks . Approved March 3 , 1875 ... revision of the statutes of the United States , and of the statutes relating to the District of Colum- bia . Approved ...
Страница 14
... Revised Statutes to other in- stitutions of learning . Approved May 3 , 1878. 20 Stat . 48 . An act making appropriations for the legislative , executive , and judicial expenses of the government for the fiscal year ending June ...
... Revised Statutes to other in- stitutions of learning . Approved May 3 , 1878. 20 Stat . 48 . An act making appropriations for the legislative , executive , and judicial expenses of the government for the fiscal year ending June ...
Чести термини и фразе
act August 28 act March act of March affixed aforesaid amended by Sec amount Approved assessment barrel beer bonded warehouse cask or package cent centum certificate cheroots cigars Circuit Court collector of internal collector or deputy collector's office Commissioner of Internal corporation deputy collector distilled spirits distillery warehouse distraint duty eighteen hundred entry exportation fermented fermented liquors forfeited forfeiture fraud fraudulent gauger hundred dollars imposed internal revenue laws internal revenue service July 13 July 20 June 30 lector liable list or return malt liquors manufacture mash ment month oleomargarine paid payment penalty person premises prescribed produced proof gallons purchased quantity rectifier regulations removed repealed required by law retail dealer revenue stamp Revised Statutes salary Secretary sell snuff sold special tax stamps storekeeper suit sureties thereof thousand dollars tion tobacco Treasury United wholesale liquor dealer wine wine gallons
Популарни одломци
Страница 572 - Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Страница 439 - If two or more persons conspire either to commit any offense against the United States, or to defraud the United States in any manner or for any purpose...
Страница 155 - 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 143 - The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount, or in any manner wrongfully collected...
Страница 564 - Court ; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant...
Страница 481 - President of the United States of America, have caused the said convention to be made public to the end that the same and every article and clause thereof may be observed and fulfilled with good faith by the United States and the citizens thereof.
Страница 462 - That for the purposes of this act an article shall be deemed to be adulterated: In case of drugs: First, If, when a drug is sold under or by a name recognized In the United States Pharmacopoeia or National Formulary...
Страница 429 - ... 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.
Страница 412 - That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles...
Страница 105 - ... it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and.