Fiscal Affairs of the District of Columbia, 1948-49: Hearings Before the Joint Subcommittee on Fiscal Affairs of the Committees on the District of Columbia, Congress of the United States, Eightieth Congress, Second Session, on Methods of Acquiring Additional Revenue Through Taxes and Other Means
U.S. Government Printing Office, 1948 - 437 páginas
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additional amendment amount Association authorized basis believe bill Board budget buildings capital carry Chairman collected Commissioner committee concerned Congress consideration considered corporation correct cost course DENT District of Columbia dollars effect employees estimated exempt fact Federal feel figures fiscal food broker FOWLER fund further give going Government hearing House imposed income tax increase interest legislation license living manufacturers Maryland matter means orders paid passed percent present problem proposed purchaser question raise reason received recommended record Representative BATES Representative SMITH residents respect result revenue salary sales tax sell seller Senator Cain situation solicitation sources statement suggest taxable taxation teachers Thank thing tion trade understand United UPDEGRAFF Washington Young
Página 281 - The sale, transfer or assignment, in bulk, of any part or the whole of a stock of merchandise, or merchandise and the fixtures pertaining to the conducting of said business, otherwise than in the ordinary course of trade and in the regular and usual prosecution of the business of the seller...
Página 279 - The vendor shall have the same right in respect to collecting the tax from the purchaser, or in respect to non-payment of the tax by the purchaser, as if the tax were a part of the purchase price of the property or service and payable at the time of the sale...
Página 107 - The petitioners thereupon carried the decision of the local court to the Court of Appeals, and the Court of Appeals reversed the decision of the local court, and remanded the case for further hearing.
Página 88 - Amounts received, through accident or health insurance or under workmen's compensation acts, as compensation for personal injuries or sickness, plus the amount of any damages received whether by suit or agreement...
Página 283 - ... in a postpaid envelope addressed to such person at the address given in the last return filed by him pursuant to the...
Página 273 - Nothing herein shall be construed to prohibit the publication of statistics so classified as to prevent the identification of particular reports or returns and the items thereof, or the inspection by the...
Página 280 - ... on the date limited for the filing of the return for such period, without regard to whether a return is filed or whether the return which is filed correctly shows the amount of receipts and the taxes due thereon.
Página 272 - Revenue, including the field service, designated by him for that purpose, to examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return...