Treasury Decisions Under Internal Revenue Laws of the United States (Volume 17) (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated.1916 Excerpt: ... district in which the duly authorized withholding agent is located. The duly authorized withholding agent is required to file its return with the collector of internal revenue for the district in which the said withholding agent is located, and is not required to file a return with the collector for the district in which the debtor corporation is located. W. H. Osborn, Commissioner of Internal Revenue. Approved: W. G. Mcadoo, Secretary of the Treasury. (T. D. 2136.) Emergency revenue law--Reconsignments. Treasury Department, Office Of Commissioner Of Internal Revenue, Washington, D. C, January 28, 1915. Sir: Referring to your personal conference with this office, you are advised that it appears from statements made by you and correspondence received from others that the position of this office with regard to reconsignments as set forth in T. D. 2113 and T. D. 2122 is not yet thoroughly understood. You are therefore advised that it is held by this office that where a car or shipment goes forward to original destination under a bill of lading duly stamped and is then delivered at that point on order of the shipper or consignee to another than the original consignee, without additional haul, it is not regarded as a taxable reconsignment. If, after reaching original destination, it is reconsigned to another point, involving an additional haul, either on the order of the shipper or the consignee, it is a reconsignment, and a new bill of lading must be issued and stamped. If a shipment as a whole is diverted in transit to a new destination, on or off the line of the carrier first accepting the shipment, no new bill of lading or additional stamp is required, unless the carrier's tariffs require the issuance of a new bill of lading. A stamp is only required when a ...