Internal-Revenue Laws
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Produktbeschreibung
Excerpt from Internal-Revenue Laws: In Force March 4, 1911; With an Appendix Containing Laws of a General Nature and Miscellaneous Provisions Applicable to the Administration of the Internal-Revenue Laws; Compilation of 1911 This compilation contains the internal-revenue laws in force March 4, 1911. The last compilation was published in 1900. Since that date many changes have been made in the law and new legislation enacted, rendering much of the matter contained in that compilation obsolete and making a new compilation very desirable. The most important measures relating to internal revenue passed since the last compilation was issued are as follows: I. War-revenue Repeal Act. - The act entitled "An act to repeal war-revenue taxation, and for other purposes," approved April 12, 1902, which, so far as it related to internal revenue, took effect July 1, 1902. II. Oleomargarine Law. - The act of May 9, 1902, established a new rate of tax on oleomargarine. A tax of 10 cents per pound was imposed also on adulterated butter and one-fourth of 1 cent per pound on process or renovated butter. New special taxes were also imposed on manufacturers of adulterated butter, and of process or renovated butter, and on wholesale and retail dealers in adulterated butter. III. Denatured Alcohol Act. - The act of June 7, 1906, provided for free alcohol for use in the arts and industries, and was amended by the act of March 2, 1907. IV. Fortification of Wines. - The act of June 7, 1906, amended the law relative to the fortification of pure sweet wines. V. a. Special Excise Tax on Corporations. - The Payne-Aldrich tariff act entitled "An act to provide revenue, equalize duties, and encourage the industries of the United States, and for other purposes," approved August 5, 1909, contained important internal-revenue legislation. The act imposed on corporations, joint-stock companies, associations, and insurance companies with certain exceptions a special excise tax equivalent to 1 per cent of their net income in excess of $5,000. V. b. New Rate of Tax on Tobacco and Cigars. - This act also amended the law in regard to tobacco and cigars. The body of this work consists of Title XXXV of the Revised Statutes, with amendments, and subsequent acts incorporated in their appropriate places, the obsolete and repealed sections being omitted. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
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