 ... on each proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn, and collected under the provisions of existing...  Fiscal Affairs of the District of Columbia, 1949-50: Hearings Before the ... - Página 338por United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1949 - 341 páginasVisualização integral - Acerca deste livro
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 páginas
...effective date of the Liquor Taxing Act of 1938, $2 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon and on the effective date of the Liquor Taxing Act of 1938, $3 on each proof gallon... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1938 - 26 páginas
...That there shall be levied, assessed, collected, and paid a floor tax of 25 cents on each proof-gallon and a proportionate tax at a like rate on all fractional parts of such proof-gallon upon all distilled spirits, except brandy, produced in or imported into the United States... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...perfumes imported into the, United States containing distilled spirits, a tax of $2.00 per wine gallon, and a proportionate tax at a like rate on all fractional parts of such wine gallon. Such tax shall be collected by the collector of customs and deposited as internal revenue... | |
 | 1939 - 1522 páginas
...there shall be levied, assessed, collected, and paid a floor stocks tax of $3 on each proof-gallon, provided for by section 5 of the Act of February 13, 1911, as amended proof-gallon. (2) Returns. Under such regulations as the Commissioner with the approval of the Secretary... | |
 | United States. Congress. House. Committee on Ways and Means - 1940 - 184 páginas
...shall be levied, assessed, collected, and paid a floor-stocks tax of 75 cents on each proof-gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax under such... | |
 | United States. Office of Internal Revenue - 1940 - 54 páginas
...revenue tax, when withdrawn, at the rate of $2.75 per proof gallon, or wine gallon when below proof, and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. But where brandy and other distilled spirits or other distilled spirits alone,... | |
 | United States. Office of Internal Revenue - 1940 - 228 páginas
...of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond. (2) PRODUCTS... | |
 | United States. Internal Revenue Service - 1940 - 84 páginas
...of $2.25 (and on brandy at the rate of $2.00) on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be .paid by the distiller or importer 'when withdrawn from bond. * * * * *... | |
 | United States. Office of Internal Revenue - 1940 - 216 páginas
...on which the tax is imposed at the rate of $2 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon. (*; Sec. 2800(a)(l), IRC) SEC. 185.232 Attachment of tax. — Under.the law the... | |
 | United States. Congress. House. Committee on Ways and Means - 1940 - 178 páginas
...shall be levied, assessed, collected, and paid a floor-stocks tax of 75 cents on each proof-gallon, and a proportionate tax at a like rate on all fractional parts of such proof-gallon. "(2) Every person required by this subsection to pay any floor stocks tax under such... | |
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