 | 1937 - 1402 halaman
...ordinary course of trade, by manufacturers or producers thereof, as determined by the Commissioner. (c) In the case of (1) a lease, (2) a contract for the...date notwithstanding partial payment by installments. BBC. 620 (AS AMENDED BY SEC. 4 (A) OF THE ACT EXTENDING THE GASOLINE TAX FOR 1 TEAR, APPROVED JUNE... | |
 | 1939 - 1522 halaman
...the tax at the rate In force on the day before such effective date. (b) Cases where new tax imposed. In the case of (1) a lease. (2) a contract for the...date notwithstanding partial payment by Installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein It Is provided that the sales... | |
 | United States - 1983 - 968 halaman
...Partial payments In the case of— (Da lease (other than a lease to which section 4217(b) applies), (2) a contract for the sale of an article wherein...date notwithstanding partial payment by installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein it is provided that the sales... | |
 | 1944 - 1344 halaman
...In the case of (1) a lease, 2) a contract for the sale of an article wherein it is provided that he price shall be paid by installments and title to the...date notwithstanding partial payment by installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein it is provided that the sales... | |
 | 1966 - 628 halaman
...before April 1, 1954, unless possession or right to possession passes to the purchaser before such date. In the case of — (1) A lease. (2) A contract for...date notwithstanding partial payment by installments, ( 3 ) A conditional sale, or (4) A chattel mortgage arrangement wherein it is provided that the sales... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 halaman
...tax at the rate in force on the day before such effective date. (b) CASES WHERE NEW TAX IMPOSED. — In the case of (1) a lease, (2) a contract for the...date notwithstanding partial payment by installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein it is provided that the sales... | |
 | United States - 1949 - 592 halaman
...tax at the rate in force on the day before such effective date. (b) CASES WHERE NEW TAX IMPOSED. — In the case of (1) a lease, (2) a contract for the...date notwithstanding partial payment by installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein it is provided that the sales... | |
 | 1967 - 688 halaman
...possession passes to the purchaser before such date. In the case of — (1) A lease, 66-057 O-67-37 (2) A contract for the sale of an article wherein...date notwithstanding partial payment by installments, (3) A conditional sale, or (4) A chattel mortgage arrangement wherein it is provided that the sales... | |
 | 1983 - 816 halaman
...December 11, 1971, (i) leased, or (ii) sold under— (a) A contract for the sale of an article where It is provided that the price shall be paid by installments...date notwithstanding partial payment by installments, (6) A conditional sale arrangement, or (c) A chattel mortgage arrangement wherein it is provided that... | |
 | 1971 - 608 halaman
...such day or such date. In the case of — (A) A lease, (B) A contract for the sale of an article where It Is provided that the price shall be paid by installments...the article sold does not pass until a future date not408 Chap. I — Int. Rev. Serv., Dept. of the Treas. § 145 .2-1 withstanding partial payment by... | |
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In the case of — (1) A lease, (2) A contract for the sale of an article wherein it Is provided that the price shall be paid by Installments and title to the article sold does not pass until a future date notwithstanding partial payment by installments... 
