| United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...used in this section shall include a State and any political subdivision thereof. ******* SEC. 16. (e) Upon the sale or other disposition of any article...chief value from any commodity with respect to which the existing rate of the processing tax is to be increased, or decreased, that on the date such increase,... | |
| United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...24, 1935, c. 641, } 21, 49 Stat. 768.) (USC, Title 7, § 615 (c).) 1 UHH; STOCKS SEO. 16. • * * (e) Upon the sale or other disposition of any article...chief value from any commodity with respect to which the existing rate of the processing tax Is to be increased, or decreased, that on the date such Increase,... | |
| United States. Agricultural Adjustment Administration - Agriculture - 1936 - 344 pages
...commodities in competition with those subject to the processing tax. By Section 16 a floor tax is imposed upon the sale or other disposition of any article...respect to which a processing tax is to be levied in amount equivalent to that of the processing tax which would be payable with respect to the commodity... | |
| United States - Law - 1983 - 1152 pages
...Agriculture for the purposes described in subsections (a) and (b) of section 612 of this title. (e) Upon the sale or other disposition of any article...chief value from any commodity with respect to which the existing rate of the processing tax is to be increased, or decreased, that on the date such increase,... | |
| United States. Internal Revenue Service - Taxation - 1937 - 874 pages
...Adjustment Act, as amended by sections 10 and 17 of the act approved May 9, 1934, provides in part: (a) Upon the sale or other disposition of any article...wholly terminates with respect to the commodity, is held for sale or other disposition (including articles in transit) by any person, there shall be made... | |
| United States. Internal Revenue Service - Taxation - 1935 - 490 pages
...importation. * * * PAR. E. Section 16 of the Agricultural Adjustment Act, as amended, provides in part: (c) Upon the sale or other disposition of any article...chief value from any commodity with respect to which the existing rate of the processing tax is to be increased, or decreased, that on the date such increase,... | |
| United States. Supreme Court - Taxation - 1945 - 446 pages
...the bill as finally enacted pro* Section 16, entitled "Floor Stocks," read in port as follows : "Sec. 16. (a) Upon the sale or other disposition of any...tax is to be levied, that on the date the tax first tabes effect . . . with respect to the commodity, is held for sale or other disposition . . by any... | |
| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1944 - 888 pages
...Rec. 1960. See Note 1, supra. 4 Section 16, entitled "Floor Stocks," read in part as follows: "Sec. 16. (a) Upon the sale or other disposition of any...levied, that on the date the tax first takes effect . . . with respect to the commodity, is held for sale or other disposition ... by any person, there... | |
| United States - 1945 - 928 pages
...described in subsections (a) and (b) of section 612 of this title. (e) Upon the sale or other dispositon `p &x9y9@ + the existing rate of the processing tax is to be increased, or decreased, that on the date such increase,... | |
| United States. Department of the Treasury - Customs administration - 1938 - 1716 pages
...agriculture. Such tax shall be paid prior to the release of the article from customs custody or control. SEC. 16. (a) Upon the sale or other disposition of any...wholly terminates with respect to the commodity, is held for sale or other disposition (including articles in transit) by any person, there shall be made... | |
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