Treasury Decisions Under Internal Revenue Laws of the United States

Treasury Decisions Under Internal Revenue Laws of the United States

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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. 1915 edition. Excerpt: ...agents or other persons to transact business within the State subject to tax? 6. Is tax required on premiums paid subsequent to December 1, 1914, upon continuous bonds executed prior thereto? 7. Relative to certificates required by State statutes or municipal ordinances to be attached to bonds for the purpose of showing the authority of officers executing them, and certificates required by State statutes showing the financial condition of the surety on the bond. Answers are given to these questions in the order presented: 1. Every bond or obligation of the nature thereof, without regard to form, sealed or unsealed, with or without sureties, made by any individual, firm, or corporation to indemnify any person, corporation, or other entity for loss, damage, or liability, or for the doing or not doing of anything therein specified, and all undertakings, proposals, or agreements of every character offering indemnity or guaranteeing validity to any person or thing, is subject to a 50 cent tax, unless the sureties thereon, if any are offered, consist of persons, companies, or corporations transacting the business of fidelity, etc., insurance, when the rate of tax and the only tax required to be paid thereon will be one-half of 1 cent on each dollar or fractional part thereof of the premium charged. 2. Bonds required in legal proceedings or such as are essentially necessary in matters pending before judicial tribunals are exempted specifically by the law from taxation. Such bonds would generally include those required of executors, guardians, receivers, and other fiduciaries appointed by the court to care for or represent the interests of property or persons within the custody of the court. If simply appointed by any tribunal or officer more

Product details

  • Paperback | 242 pages
  • 189 x 246 x 13mm | 440g
  • United States
  • English
  • black & white illustrations
  • 1236850211
  • 9781236850218