 | United States - 1921 - 642 pages
...legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...the- exemption from the tax and penalty shall only be ™mitof««npMon. allowed to the extent that the claimant is not indemnified against . j • !im,... | |
 | 1921 - 682 pages
...legally accountable for such distilled spirits, 1:0 tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...loss, but the exemption from the tax and penalty shall onlv be allowed to the extent that the claimant. is not indemnified against or recompensed for such... | |
 | Fred Fogg Gale Harper - 1926 - 452 pages
...as to whether or not there was indemnification or recompense, the statute declaring "Exemption from tax and penalty shall only be allowed to the extent...indemnified against, or recompensed for such loss." The burden is on the protestant to show the extent of indemnification or recompense, or that there... | |
 | Standard remedies publishing co., inc - 1927 - 1128 pages
...legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...may have accrued since the passage of the National Prohibitin Act or that may accrue hereafter. Nothing in this section shall be construed as in any manner... | |
 | James Love Hopkins - 1927 - 1468 pages
...legally accountable for sxich distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...taxes or tax penalties that may have accrued since October 28, 1919, or that may accrue hereafter. Nothing in this section shall be construed as in any... | |
 | United States - 1927 - 334 pages
...legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...taxes or tax penalties that may have accrued since October 28, 1919, or that may accrue hereafter. Nothing in this section* shall be construed as in any... | |
 | United States. Internal Revenue Service - 1929 - 478 pages
...legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...extent that the claimant is not indemnified against or reccompensed for such loss. This provision shall apply to any claim for taxes or tax penalties that... | |
 | United States - 1939 - 780 pages
...legally accountable for such distilled spirits, no tax shall be assessed or collected upon the distilled spirits so lost, nor shall any tax penalty be imposed...taxes or tax penalties that may have accrued since October 28, 1919, or that may accrue hereafter. Nothing in this section shall be construed as in any... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...be assessed or collected upon the distilled spirits so lost, nor shall any tax jx>nalty be imjxised or collected by reason of such loss, but the exemption...taxes or tax penalties that may have accrued since October 28, 1919, or that may accrue hereafter. Nothing in this section shall be construed as in any... | |
 | United States. Office of Internal Revenue - 1940 - 216 pages
...be modified by section 2901 (c), IRC, referred to in the following paragraph.) 128 •of 1920, may be allowed to the extent that the claimant is not indemnified against or recompensed therefor, provided the loss did not occur as the result of negligence, connivance, collusion, or fraud,... | |
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... shall only be allowed to the extent that the claimant is not indemnified against or recompensed for such loss. 
