Excise Taxes: Hearings Before a Subcommittee of the Committee on Ways and Means, House of Representatives, 84th Congress, 2d Session on Excise Taxes, November 26, 27, 28, 29, 30, December 3, 4, 5, 6, and 10, 1956, Volume 36U.S. Government Printing Office, 1957 - 1107 pages Reviews legislation on revising retail and manufacturing excise taxes. |
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Expressions et termes fréquents
84th Congress administrative all-channel amended American amount Association bill breweries Brewing burden carriers cents Chairman charges cigar collected committee common carriers competitive Congress consumer cost dealers discrimination discriminatory EBERHARTER economic effect elimination equipment excise-tax exemption factor Federal excise tax FETC FORAND freight Government HERLONG imposed income tax increase industry Internal Revenue Code Internal Revenue Service Interstate Commerce Commission investment company KEOGH liquefied petroleum gas luggage manu manufacturers MASON ment million musicians operating paid passenger percent tax pin-lever watches present president problem proposed purchase questions railroads recommendations record reduced refund relief repeal retail selling Shampoo shippers sold statement subcommittee tax on transportation taxable taxation taxpayers telephone television Thank tion tire traffic transfer tax transportation tax Treasury truck United wholesale World War II York Stock Exchange
Fréquemment cités
Page 742 - ... or 2 years from the time the tax was paid, whichever of such periods expires the later, or if no return was filed by the taxpayer, within 2 years from the time the tax was paid.
Page 451 - ... operating under the lodge system, or to any local fraternal organization among the students of a college or university.
Page 659 - firearm" means a shotgun or rifle having a barrel of less than eighteen inches in length, or any other weapon, except a pistol or revolver, from which a shot is discharged by an explosive if such weapon is capable of being concealed on the person, or a machine gun, and includes a muffler or silencer for any firearm whether or not such firearm is Included within the foregoing definition...
Page 63 - Automobile truck chassis. Automobile truck bodies. Automobile bus chassis. Automobile bus bodies. Truck and bus trailer and semitrailer chassis. Truck and bus trailer and semitrailer bodies. Tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer.
Page 729 - If an article is — (1) sold at retail, (2) sold on consignment, or (3) sold (otherwise than through an arm's length transaction) at less than the fair market price, the tax under this chapter shall (if based on the price for which the article is sold) be computed on the price for which such articles are sold, in the ordinary course of trade, by manufacturers or producers thereof, as determined by the Secretary or his delegate.
Page 592 - N-5, which was set up, was designed to simplify the procedure for registration under both the Investment Company Act of 1940 and the Securities Act of 1933.
Page 548 - Clearly the tax is not imposed upon gross annual receipts as property, but only in respect of the carrying on or doing the business of refining sugar. It cannot be otherwise regarded because of the fact that the amount of the tax is measured by the amount of the gross annual receipts. The tax is defined in the act as "a special excise tax...
Page 540 - a ferry is a continuation of the highway from one side of the water over which it passes to the other, and is for transportation of passengers or of travellers with their teams and vehicles and such other property as they may carry or have with them.
Page 758 - Investigators of the Alcohol and Tobacco Tax Division of the Internal Revenue Service.
Page 236 - ... use) is registered, or is required to be registered, for highway use under the laws of any State or foreign country, or (B) which, in the case of a highway vehicle owned by the United States, is used on the highway, the tax imposed by paragraph (1) or by paragraph (2) shall be 2 cents a gallon.