Regulations 55 Relating to Stamp Taxes On Documents Except On Issue Sales And
Regulations 55 Relating to Stamp Taxes On Documents Except On Issue Sales And
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39. Trade acceptances. — So-called " trade acceptances " arc taxable in the same manner as ordinary time drafts.
Art. 40. Drafts against actual shipment. — Drafts directly against an actual shipment are taxable in the same manner as other domestic time drafts.
Art. 41. Time draft covering exports to foreign country. — A time draft directly covering exports to a foreign country and which con- stitutes an inherent, necessary, and bona fide part of the actual process of exportation is exempt from ...stamp tax. This exemption does not depend on whether or not the time which the draft has to run will expire before or after the ocean shipment. Time drafts drawn against the proceeds of the foregoing draft are subject to stamp tax.
Art. 42. Time draft to secure purchase money. — A time draft drawn on a domestic bank for the purpose of securing money to purchase goods to be exported is subject to tax regardless of the fact that a contract for the sale of the goods existed at the time the draft is drawn.
What to read after Regulations 55 Relating to Stamp Taxes On Documents Except On Issue Sales And?
You can find similar books in the "Read Also" column, or choose other free books by United States. Internal Revenue Service to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
39. Trade acceptances. — So-called " trade acceptances " arc taxable in the same manner as ordinary time drafts.
Art. 40. Drafts against actual shipment. — Drafts directly against an actual shipment are taxable in the same manner as other domestic time drafts.
Art. 41. Time draft covering exports to foreign country. — A time draft directly covering exports to a foreign country and which con- stitutes an inherent, necessary, and bona fide part of the actual process of exportation is exempt from ...stamp tax. This exemption does not depend on whether or not the time which the draft has to run will expire before or after the ocean shipment. Time drafts drawn against the proceeds of the foregoing draft are subject to stamp tax.
Art. 42. Time draft to secure purchase money. — A time draft drawn on a domestic bank for the purpose of securing money to purchase goods to be exported is subject to tax regardless of the fact that a contract for the sale of the goods existed at the time the draft is drawn.
What to read after Regulations 55 Relating to Stamp Taxes On Documents Except On Issue Sales And?
You can find similar books in the "Read Also" column, or choose other free books by United States. Internal Revenue Service to read onlineMoreLess
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