Excise Tax Compendium: Compendium of Papers on Excise Tax Structure. Committee Print... 88-2...1964 - 181 pages |
From inside the book
Results 1-5 of 78
Page 566
... emergency measures which could not otherwise be justified . As Chairman Doughton stated in his explanation of the Revenue Act of 1941 to the House of Representatives : " Levies of this nature , we feel , are 566 FEDERAL EXCISE TAX ...
... emergency measures which could not otherwise be justified . As Chairman Doughton stated in his explanation of the Revenue Act of 1941 to the House of Representatives : " Levies of this nature , we feel , are 566 FEDERAL EXCISE TAX ...
Page 567
... Levies of this nature , we feel , are justified only by the urgent need for revenue and should be abandoned as soon as this need will permit . During times of emergency , however , excise taxes furnish the most satisfactory method of ...
... Levies of this nature , we feel , are justified only by the urgent need for revenue and should be abandoned as soon as this need will permit . During times of emergency , however , excise taxes furnish the most satisfactory method of ...
Page 572
... Levies of this nature , we feel , are justified only by the urgent need for revenue and should be abandoned as soon as this need will permit . " The purposes of this tax on musical instruments have long since been fulfilled , but the ...
... Levies of this nature , we feel , are justified only by the urgent need for revenue and should be abandoned as soon as this need will permit . " The purposes of this tax on musical instruments have long since been fulfilled , but the ...
Page 645
... levying a tax on beer ( including near and root beer ) . We simply don't get the same results from the two classes of products . 2. We outline the difference in the methods of production of gas processing plant products and of crude oil ...
... levying a tax on beer ( including near and root beer ) . We simply don't get the same results from the two classes of products . 2. We outline the difference in the methods of production of gas processing plant products and of crude oil ...
Page 702
... levied equally because of different methods of doing business . Some companies sell to dealers only , others sell to dealers and wholesalers , and your committee in 1959 helped to adjust some of the inequities between dealer and ...
... levied equally because of different methods of doing business . Some companies sell to dealers only , others sell to dealers and wholesalers , and your committee in 1959 helped to adjust some of the inequities between dealer and ...
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Common terms and phrases
8-percent admissions tax alcoholic beverages all-channel amendment American amount annual areas average ballroom beer beverages bowling Brewing burden cabaret tax casinghead cents CHAIRMAN cigars club dues collected committee common carrier competition Congress consumer cost discriminatory distilled spirits economic effect elimination establishments exemption facilities Federal excise tax Federal tax fishing gallons gases Government imposed income tax increase industry Internal Revenue Code Internal Revenue Service Isobutane levied liquefied malt beverages manufacturers Means mechanical pencils ment million motor fuel musical instruments Muzak National Golf Foundation natural gasoline operating percent petroleum photographic present president problems profit purchase refineries regressive repeal represent result SCHNEEBELI selling small brewers sold sparkling wines sporting SUMMARY OF STATEMENT tax rate taxable taxation telephone television testimony Thank theater tion Treasury United value-added tax water heaters wire and equipment
Popular passages
Page 1238 - When aid to construction of the meaning of words, as used in the statute, is available, there certainly can be no rule of law which forbids its use, however clear the words may appear on superficial examination.
Page 640 - As used in this subpart, the term "gasoline" means all products commonly or commercially known or sold as gasoline (including casinghead and natural gasoline) . (c) Certain uses defined as sales.
Page 1131 - Provided, that only one payment of such tax shall be required, notwithstanding the lines or stations of one or more persons are used for the transmission of such dispatch, message, or conversation...
Page 1238 - ... will not be permitted to control the customary meaning of words or overcome rules of syntax or construction found by experience to be workable; they can scarcely be deemed to be incompetent or irrelevant.
Page 963 - As used in this part the term "initiation fees" includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed, or loaned.
Page 905 - At the time of filing a registration statement the applicant shall pay to the Commission a fee of one one-hundredth of 1 per centum of the maximum aggregate price at which such securities are proposed to be offered, but in no case shall such fee be less than $25.
Page 1238 - Obviously there is danger that the courts' conclusion as to legislative purpose will be unconsciously influenced by the judges' own views or by factors not considered by the enacting body. A lively appreciation of the danger is...
Page 807 - Dues or membership fees. — A tax equivalent to 11 per centum of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year.
Page 1068 - Whenever in this paragraph reference is made to cigars manufactured or imported to retail at not over a certain price each, then in determining the tax to be paid regard shall be had to the ordinary retail price of a single cigar in its principal market.
Page 684 - ... 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.