 | United States - 1927 - 468 pages
...prescribed by the Commissioner of Internal Revenue, with the approval of 'the Secretary of the Treasury (1) that he has not included the tax in the price of the product so delivered or collected the amount of the tax from the said organization, or (2) that he... | |
 | United States. Internal Revenue Service - 1932 - 76 pages
...establishes, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, (1) that he has not included the tax in the price...amount of tax from the vendee, or (2) that he has repaid the amount of the tax to the ultimate purchaser of the article, or unless he files with the... | |
 | United States. Congress. House. Committee on Ways and Means - 1932 - 330 pages
...in accordance with regulations prescribed by the commissioner, with the approval of the Secretary, (1) that he has not included the tax in the price of the gasoline with respect to which it was imposed, or collected the amount of tax from the vendee, or (2)... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...establishes, in accordance with regulations prescribed by the commissioner with the approval of the Secretary, (1) that he has not included the tax in the price...amount of tax from the vendee, or (2) that he has repaid the amount of the tax to the ultimate purchaser of the article or unless he files with the Commissioner... | |
 | United States. Bureau of Internal Revenue - 1934 - 84 pages
...paragraph), whether in pursuance of a court decision or otherwise, unless the taxpayer files a sworn statement explaining satisfactorily the reason for...that he has not included the tax in the price of the commodity with respect to which it was imposed, or collected the amount of tax from the vendee, or... | |
 | United States. Congress. House. Committee on Agriculture - 1934 - 34 pages
...prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, (1) that he has not included the tax in the price of the product so delivered or collected the amount of the tax from the said organization, or (2) that he... | |
 | 1934 - 1196 pages
...prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury (/) that he has not included the tax in the price of the product so delivered or collected the amount of the tax from the said organization, or (#) that he... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...establishes, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, (1) that he has not included the tax in the price...amount of tax from the vendee, or (2) that he has repaid the amount of the tax to the ultimate purchaser of the article, or unless he files with the... | |
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... the person who paid the tax establishes, in accordance with regulations prescribed by the Commissioner with the approval of the Secretary, (1) that he has not included the tax in the price of the article with respect to which it was imposed, or collected... 
