Treasury Decisions Under Internal Revenue Laws of the United States Volume 2783, No. 2958

Treasury Decisions Under Internal Revenue Laws of the United States Volume 2783, No. 2958

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This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1920 edition. Excerpt: ... toilet articles, but not for use as such, are not subject to the tax. Toilet soap powders are expressly exempted by the act. Toilet soaps are not taxable under section 907, but they, as well as toilet soap powders, are taxable under section 900 when sold by the manufacturer, producer, or importer. Art. 10. Containers.--The tax is upon the combined price of the container and its contents. The containers of taxable articles constitute a part of the article sold when sold filled with the taxable preparation. MEDICINAL PREPARATIONS. (2) Pills, tablets, powders, tinctures, troches or lozenges, sirups, medicinal cordials or bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, watere (except those taxed under section 628 of this act), essences, spirits, oils, and other medicinal preparations, compounds, or compositions (not including serums and antitoxins), upon the amount paid for any of the above as to which the manufacturer or producer rlaims to have any private formula, secret, or occult art for making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or trade-mark, or which (if prepared by any formula, published or unpublished) are held out or recommended to the public by the makers, vendors, or proprietors thereof as proprietary medicines or medicinal proprietary articles or preparations, or as remedies or specifics for any disease, diseases, or affection whatever affecting the human or animal body: Provided, That the provisions of this section shall not apply to the sale of vaccines and bacterium which are not advertised to the general lay public, nor to more

Product details

  • Paperback | 492 pages
  • 189 x 246 x 25mm | 871g
  • United States
  • English
  • black & white illustrations
  • 1236754328
  • 9781236754325