| United States. Internal Revenue Service - 1932 - 76 pages
...receiving set or a combination radio and phonograph set. The term " power packs " includes all devices which are suitable for use on or in connection with or as a part of a radio receiving set or a combination radio and phonograph set, which convert ordinary commercial... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...or (b), 2 per centum. For the purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and...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
...or (b), 2 per centum. For the purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and...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
...or (b), 2 per centum. For the purposes of this subsection and subsections (a) and (b), spark plugs, storage batteries, leaf springs, coils, timers, and...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
...other than radios) for any of the articles enumerated in paragraphs (a) or (b) — 5%. Spark plugs, storage batteries, leaf springs, coils, timers, and...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
...receiving set or a combination radio and phonograph set. (e) The term "power packs" includes all devices which are suitable for use on or in connection with or as a part of a radio receiving set or a combination radio and phonograph set, which convert ordinary commercial... | |
| United States - 1983 - 968 pages
...of this title. § 4062. Articles classified as parts For the purposes of section 4061, spark plugs, storage batteries, leaf springs, coils, timers, and...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
...not be understood to embrace raw materials used in the manufacture of such articles. "Spark plugs, storage batteries, leaf springs, coils, timers, and...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
...the 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),... | |
| |