 Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable for use on or in connection with, or as component parts of, a taxable vehicle are treated as parts or accessories whether or not primarily adapted for such...  Internal Revenue Bulletin - Page 16by United States. Internal Revenue Service - 1954Full view - About this book
 | United States. Internal Revenue Service - 1932 - 76 pages
...raw materials used in the manufacture of such articles. Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...on or in connection with, or as component parts of, automobile truck or other automobile chassis or motor cycles, are considered parts or accessories for... | |
 | United States - 1939 - 780 pages
...purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...Under regulations prescribed by the Commissioner, with the approval of the Secretary, the tax under this subsection shall not apply in the case of sales of... | |
 | 1937 - 1402 pages
...purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...in subsection (a) or (b), shall be considered parts of accessories for such articles, whether or not primarily adapted for such use. This subsection shall... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...Under regulations prescribed by the Commissioner, with the approval of the Secretary, the tax under this subsection shall not apply in the case of sales of... | |
 | 1939 - 1306 pages
...articles enumerated in paragraphs (a) or (b) — 5%. Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...component parts of, any of the articles enumerated in paragraphs (a) and (b) shall be considered parts or accessories for such articles, whether or not primarily... | |
 | 1943 - 1346 pages
...tubes, reproducing units, power packs, antennae of the "built-in" type, and phonograph mechanisms, which are suitable for use on or In connection with,...component parts of, any of the articles enumerated in section 3404 (a) , whether or not primarily adapted for such use. (Subsec. (b)) (c) Phonograph records.... | |
 | 1939 - 980 pages
...raw materials used in the manufacture of such articles. Spark plugs, storage batteries, leaf springs, coils, timers? and tire chains, which are suitable...on or in connection with, or as component parts of, automobile truck or other automobile chassis or motor cycles, are considered parts or accessories for... | |
 | United States - 1983 - 968 pages
...classified as parts For the purposes of section 4061, spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, which are suitable...component parts of, any of the articles enumerated in section 4061 (a), shall be considered parts or accessories for such articles, whether or not primarily... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...materials used in the manufacture of such articles. "Spark plugs, storage batteries, leaf springs, coils, timers, and tire chains, •which are suitable...on or in connection with, or as component parts of, automobile truck or other automobile chassis, taxable tractors, or motorcycles, are considered parts... | |
 | United States. Congress. Senate. Committee on Finance - 1941 - 1622 pages
...purposes ft this subjection arid subsections (a) and (b), spark plugs, storage batteries, '*»! springs, coils, timers, and tire chains, which are suitable for use on or in i nn«-tion with, or as component parts of, any of the articles enumerated in •itx.ition (a) or (b),... | |
| |
