 | United States. Internal Revenue Service - 1961 - 1668 pages
...including "all articles commonly or commercially known as jewelry, whether real or imitation,'' and "articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof." With respect to the first category enumerated above, section 48.4001•2(a) of the Manufacturers and... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...jewelry and related items Imposed by section 4001 of the Internal Revenue Code of 1954, unless they are made of, or ornamented, mounted or fitted with precious metals or imitations thereof. Advice has been requested concerning the applicability of the retailers excise tax on jewelry and related... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 684 pages
...jewelry, whether real or imitation. 2. Pearls, precious or semiprecious stones and imitations thereof. 3. Articles made of, or ornamented, mounted, or fitted with precious metals or imitations thereof. 4. Watches, clocks, and cases and movements for watches and clocks. 5. Flatware and hollowware, except... | |
 | United States. Congress. House. Committee on Ways and Means - 1955 - 682 pages
...little fellows and they just don't have the time to dig it out. 3. Determining the liability for tax of articles "made of, or ornamented, mounted, or fitted with precious metals or imitations thereof." Examples are 1. 7, and 9. It is difficult for stores to ascertain whether an article contains a precious... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1965 - 40 pages
...Bloodstone. Citrine. Moss agate. Onyx. Sardonyx. Tiger.eye. Spinel. Topaz. Tourmaline. Turquoise. Zircon. Articles made of, or ornamented, mounted, or fitted with precious metals or imitations thereof. Watches. Clocks. Cases and movements for watches and clocks. Gold, gold-plated, silver, or sterling... | |
 | United States. Congress. House. Committee on Ways and Means - 1957 - 1136 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. Clocks. Cases and movements for watches and clocks. Gold, gold-plated, silver, or sterling... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 pages
...jewelry, whether real or imitation. Pearls, precious and seini-precious stones, and imitations thereof. Articles made of, or ornamented, mounted or fitted with, precious metals or imitations thereof. Watches. Clocks. Cases and movements for watches and clocks. Cold, gold-plated, silver, or sterling... | |
 | United States. Internal Revenue Service - 1962 - 976 pages
...as jewelry, whether real or imitation." That section also imposes a tax upon the sale at retail of "articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof." Section 48.4001-2 (a) of the Manufacturers and Retailers Excise Tax Regulations provides, in part,... | |
 | United States. Internal Revenue Service - 1963 - 1264 pages
...thereof, the articles described above are not subject to the tax imposed by section 4001 of the Code on articles made of, or ornamented, mounted or fitted with precious metals or imitations thereof. However, whei'e an article would otherwise be subject to both a manufacturers excise tax imposed by... | |
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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... 
