Regulations Promulgated By The Commissioner Of Internal Revenue With The Approval Of The Secretary Of The Treasury Relating To The Collection Of Tax On Transportation And Other Facilities

Author : United States Internal Revenue Service
Publisher : Forgotten Books
ISBN 13 : 9780332795768
Total Pages : 52 pages
Book Rating : 4.7/5 (957 download)

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Download or read book Regulations Promulgated by the Commissioner of Internal Revenue written by United States Internal Revenue Service and published by Forgotten Books. This book was released on 2018-02-18 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from Regulations Promulgated by the Commissioner of Internal Revenue: With the Approval of the Secretary of the Treasury, Relating to the Collection of Tax on Transportation and Other Facilities, Title V, Sections 500, 501, and 502 of the Revenue Act of 1918 Art. 2. Transportation - The word transportation, as used in Title V of the act, means the movement of persons and property by a carrier, including all services and facilities rendered, furnished, or used in connection with such movement by or on behalf of a carrier. It includes receipt, delivery, elevation, transfer in transit, ventila tion, refrigeration, icing, storage, demurrage, towage, lighterage, trimming of cargo in vessels, wharfage, handling of property trans ported, feeding and watering live stock, and all other incidental serv ices and facilities. It does not include cartage or passengers' meals or hotel accommodations. Art. 3. T arms - The term United States, as used in Title V of the act, means only the States, Alaska, Hawaii, and the District of Columbia. The term person, as used in the act and in these regulations, includes individuals, partnerships, corporations, and associations. The term Secretary, as used in the act and in these regulations, means the Secretary of the Treasury. 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.