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" Act of 1917) upon all articles commonly or commercially known as jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations... "
Cases Decided in the Court of Claims of the United States - Page 232
by United States. Court of Claims - 1928
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...handbags and purses applies only to handbags and purses with frames, snaps, catches, buckles, or clips made of or ornamented, mounted, or fitted with precious metals or imitations thereof. The term "precious metals" includes platinum, gold, silver, and other metals of similar or greater...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...handbags and purses applies only to handbags and purses with frames, snaps, catches, buckles, or clips made of or ornamented, mounted, or fitted with precious metals or imitations thereof. The term "precious metals" includes platinum, gold, silver, and other metals of similar or greater...
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Revised Administrative Code of the Philippine Islands, 1934: Supplemental ...

Philippines - 1945 - 1064 pages
...jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted...with, precious metals or imitations thereof or ivory (not including surgical instruments or silver-plated ware, or frames or mountings for spectacles or...
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Business Information Service, Issues 343-504

1953 - 714 pages
...jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted...with, precious metals or imitations thereof or ivory (not including surgical instruments, silver-plated ware, frames or mountings for spectacles or eyeglasses,...
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Revenue Revisions, 1947-48: Hearings Before the Committee on ..., Volumes 1-2

United States. Congress. House. Committee on Ways and Means - 1947 - 2162 pages
...jewelry, whether real or imitation; pearls, precious and semiprecious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof; watches and clocks and cases and movements therefor; gold, gold plated, silver, or sterling flatware...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1967 - 688 pages
...ornamentation with mother-of-pearl. See also § 48.4001-4 as to the taxability of the sale at retail of articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof, and section 4031. and the regulations thereunder contained in Subpart K, relating to the taxability...
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The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 pages
...jewelry, whether real or imitation; pearls, precious and semi-precious stones, and imitations thereof; articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof; watches and clocks and cases and movements therefor; gold, gold-plated, silver, or sterling flatware...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 628 pages
...48.4001-1 Imposition of tax. 48.4001-2 Jewelry. 48.4001-3 Certain real or synthetic stones. 48.4001-4 Articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof. 48.4001-5 Watches and clocks. 48.4001-6 Gold, gold-plated, silver, or sterling natwave, or hollow ware,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 850 pages
...from those articles commonly or commercially known as jewelry as described in § 48.4001-2) which are made of, or ornamented, mounted or fitted with, precious metals or imitations thereof. Examples of articles which become subject to the tax when made of, or ornamented, mounted or fitted...
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The Code of Federal Regulations of the United States of America

1977 - 744 pages
...with, precious metals or imitations thereof. Examples of articles which become subject to the tax when made of, or ornamented, mounted or fitted with, precious metals or imitations thereof are as follows: photograph frames, !j 48.400 1 -5 book ends, ash trays, vanity cases, .nesh bags, cigarette...
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