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Page 27
( b ) AMENDMENT TO CHAPTER 1. - Section 23 ( a ) of the Internal Revenue
Code is amended by adding at the end thereof a new paragraph , applicable to
taxable years beginning after December 31 , 1939 , reading as follows : “ ( 3 ) ...
( b ) AMENDMENT TO CHAPTER 1. - Section 23 ( a ) of the Internal Revenue
Code is amended by adding at the end thereof a new paragraph , applicable to
taxable years beginning after December 31 , 1939 , reading as follows : “ ( 3 ) ...
Page 45
In section 506 ( c ) ( 2 ) ( B ) , insert after “ , or both ” the following : of this section
or section 107 of the Revenue Act of 1938 , " . In section 812 ( c ) , insert " or
under Title III of the Revenue Act of 1932 , 47 Stat . 245 , " after “ under chapter 4 ,
" ...
In section 506 ( c ) ( 2 ) ( B ) , insert after “ , or both ” the following : of this section
or section 107 of the Revenue Act of 1938 , " . In section 812 ( c ) , insert " or
under Title III of the Revenue Act of 1932 , 47 Stat . 245 , " after “ under chapter 4 ,
" ...
Page 718
The Internal Revenue Code is amended by adding after chapter 18 the following
new chapter : " CHAPTER 19_RETAILERS ' EXCISE TAXES “ SEC . 2400. TAX
ON JEWELRY , ETC. “ There is hereby imposed upon the following articles sold ...
The Internal Revenue Code is amended by adding after chapter 18 the following
new chapter : " CHAPTER 19_RETAILERS ' EXCISE TAXES “ SEC . 2400. TAX
ON JEWELRY , ETC. “ There is hereby imposed upon the following articles sold ...
Page 719
( c ) In determining , for the purposes of this chapter , the price for which an article
is sold , there shall be included any charge for coverings and containers of
whatever nature , and any charge incident to placing the article in condition
packed ...
( c ) In determining , for the purposes of this chapter , the price for which an article
is sold , there shall be included any charge for coverings and containers of
whatever nature , and any charge incident to placing the article in condition
packed ...
Page 720
All provisions of law ( including penalties ) applicable in respect of the taxes
imposed by section 2700 shall , insofar as applicable and not inconsistent with
this chapter , be applicable in respect of the taxes imposed by this chapter . " SEC
.
All provisions of law ( including penalties ) applicable in respect of the taxes
imposed by section 2700 shall , insofar as applicable and not inconsistent with
this chapter , be applicable in respect of the taxes imposed by this chapter . " SEC
.
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54 Stat accordance active additional Administration agencies Agriculture allowances amended amount Appropriation Act approved Army assistant August authorized Board bridge buildings buildings and accessories Bureau carrying CHAPTER clerk Coast Commission compensation connection construction contained continue contract Corps cost defense Department District of Columbia duty effect emergency employees employment enlisted equipment establishment exceed exchange expenses facilities Federal field fiscal year 1941 foreign funds Government grade Guard head hereby Hospital House of Representatives improvement including buildings Indian interest Island July June June 30 land limitation maintenance materials ment military Naval Navy necessary Numbered officers operation otherwise paid payment period personal services Post President projects Provided further Public Public Law purchase rates regulations relief repair Reserve respect River salaries salaries and expenses schools Secretary Senate Station supplies thereof tion transfer transportation traveling expenses Treasury United vehicles vessels
Popular passages
Page 29 - Congress, or both, any defense article for the government of any country whose defense the President deems vital to the defense of the United States...
Page 473 - An Act to provide for the promotion of vocational rehabilitation of persons disabled in industry or otherwise and their return to civil employment", approved June 2, 1920, as amended (USC, title 29, ch.
Page 53 - ... first mortgage' means such classes of first liens as are commonly given to secure advances on, or the unpaid purchase price of, real estate, under the laws of the State in which the real estate is located, together with the credit instruments, if any, secured thereby. "(b) The term 'mortgagee...
Page 251 - ... years, or both; and the officer, director, or agent of any corporation who knowingly participates in such violation shall be punished by a...
Page 186 - Such investments may be made only in interest-bearing obligations of the United States or in obligations guaranteed as to both principal and interest by the United States.
Page 565 - An act to provide for the bringing of suits against the government of the United States.
Page 57 - Such debentures shall be exempt, both as to principal and interest, from all taxation (except surtaxes, estate, inheritance, and gift taxes) now or hereafter imposed by any Territory, dependency, or possession of the United States or by the District of Columbia, or by any State, county, municipality, or local taxing authority.
Page 111 - An Act to regulate commerce', approved February 4, 1887, and all Acts amendatory thereof, by providing for a valuation of the several classes of property of carriers, subject thereto and securing information concerning their stocks, bonds, and other securities...
Page 38 - The cost-plus-a-percentage-of-cost system of contracting shall not be used, and in the case of a cost-plus-a-fixed-fee contract the fee shall not exceed 10 per centum of the estimated cost of the contract, exclusive of the fee...
Page 402 - ... and to utilize such Federal officers and employees, and, with the consent of the State, such State and local officers and employees, as he may find necessary, to prescribe their authorities, duties, responsibilities, and tenure, and, without regard to the Classification Act of 1923, as amended, to fix the compensation of any officers and employees so appointed.