Treasury Decisions Under Internal Revenue Laws of the United States, Volume 33U.S. Government Printing Office, 1937 |
Common terms and phrases
74th Congress Acting Secretary adjusted net income Agricultural Adjustment Act amended to read applicable approved articles processed August 31 bottles brandy Burley tobacco centum certificate chewing tobacco chief value cigar-leaf tobacco Collectors of Internal Commissioner of Internal compensating tax conversion factor copy D. C. To Collectors dark air-cured tobacco denatured alcohol distilled spirits distillery distribution district supervisor dividends paid credit domestic processing excess exemption Federal filed fire-cured floor stocks flue-cured gallons HELVERING hereby hogs Internal Revenue internal-revenue bonded warehouse manufacture of chewing month National Firearms Act net estates net income nonresident OFFICE OF COMMISSIONER P. T. Form packages paragraph payment percent person pound processing tax prescribed processed wholly producer provisions of section pursuant read as follows Regulations 81 Revenue Act Secretary of Agriculture stamps storekeeper-gauger sugar surtax T. J. COOLIDGE tank car tax imposed thereof TREASURY DEPARTMENT United vermouth Washington wine
Popular passages
Page 5 - ... in any manner whatever not provided by law any income return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or by imprisonment not exceeding one year, or both...
Page 359 - partnership" Includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 158 - .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...
Page 31 - All persons, in whatever capacity acting: including lessees or mortgagors of real or personal property, fiduciaries, and employers, making payment to another person?
Page 157 - Commissioner shall add to the tax 25 per centum of its amount, except that when a return is filed after such time and it is shown that the failure to file it was due to a reasonable cause and not to willful neglect, no such addition shall be made to the tax.
Page 7 - capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business...
Page 157 - America is a stockholder, any claim upon or against the Government of the United States, or any department or officer thereof, or any corporation in which the United States...
Page 451 - In addition to other taxes, there is hereby Imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the following percentages of the wages (as defined in section...
Page 115 - When the Secretary of Agriculture determines that rental or benefit payments are to be made with respect to any basic agricultural commodity, he shall proclaim such determination, and a processing tax shall be in effect with respect to such commodity from the beginning of the marketing year therefor next following the date of such proclamation.
Page 34 - States having Information as to such payments and required to make returns in regard thereto by the regulations hereinafter provided for. shall render a true and accurate return to the Commissioner...