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. 1920 Excerpt: ...provided there is a consistency in the running of trips over the routes regularly. A carrier transporting over such route may in given instances, where it is convenient, deliver packages carried over such route without carrying them to the terminal at the end of the route, but in such case the tax is nevertheless 'applicable as such business is a part of the carriage done by the carrier over the regular route. However, such deviations must not be so constant as to do away with any idea of regularity of route. It is recognized that the provisions stated herein may not cover all such services rendered by carriers under various conditions, and special cases should be submitted to the Commissioner of Internal Revenue for determination. (c) A company engaged in transporting baggage exclusively, and which does not transport other parcels or packages, is not enaged in the business of transporting parcels and packages by express. (d) Parcel delivery or drayage companies engaged in city delivery or ordinary local hauling are not engaged in an express business such as is contemplated in this section and transportation services rendered by them are not subject to the express tax. TRANSPORTATION OF PERSONS. Section 500, subdivision (c), of the act imposes: A tax equivalent to eight per centum of the amount paid for the transportation of persons by rail or water, or by any form of mechanical motor power on a regular established line when in competition with carriers by rail or water, from one point in the United States to another or to any point in Canada or Mexico, where the ticket or order therefor is sold or issued in the United States, not including the amount paid for commutation or season tickets for trips less than thirty miles, or for transportation the fare for...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.
|Title||:||Regulations 49 (Revised) Relating to the Collection of Tax on Transportation and Other Facilities; Title V, Sections 500, 501, and 502 of the Revenue Act of 1918|
|Author||:||United States Internal Service|
|Publisher||:||Rarebooksclub.com - 2012-03-06|