manufacturer" includes a person who produces a taxable article from scrap, salvage, or Junk material, as well as from new or raw material, (1) by processing, manipulating, or changing the form of an article, or (2) by combining or assembling two or more... Regulatory Problems of the Independent Owner-operator in the Nation's ... - Side 372av United States. Congress. House. Committee on Small Business. Subcommittee on Activities of Regulatory Agencies - 1976Uten tilgangsbegrensning - Om denne boken
| United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 sider
...generators and other automobile parts and accessories: "SEC. 316.4. Who is a manufacturer. — The term 'manufacturer' includes a person who produces a taxable...'2) by combining or assembling two or more articles. "Under certain circumstances, as where a person manufactures or produces a taxable article for a person... | |
| United States. Congress. Senate. Committee on Finance - 1941 - 1622 sider
...generators and other automobile parts and accessories: "SEf. 31fi.4. Who is a manufacturer. — The term 'manufacturer' includes a person who produces a taxable...manipulating, or changing the form of an article, or C2) by combining or assembling two or more articles. "Under certain circumstances, as where a person... | |
| United States. Congress. House. Committee on Ways and Means - 1947 - 2162 sider
...316.1 (b): The term 'manufacturer' includes 'producer' and 'importer'. * * *. 'Section 316.4: The term 'manufacturer' includes a person who produces a taxable...from scrap, salvage or junk material, as well as from raw material, (lj by processing, manipulating, or changing the form of an article, -or (2) by combining... | |
| 1970 - 706 sider
...3004, Mar. 21, 1944; TD 5854, 16 FR 9465, Sept. 18, 1951] § 316.4 Who is a manufacturer, (a) The term "manufacturer" includes a person who produces a taxable...(2) by combining or assembling two or more articles. (b) Under certain circumstances, as where a person manufactures or produces a taxable article for a... | |
| 1978 - 838 sider
..."production", and "extraction" include the construction, reconstruction, or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining. § 1.48-1 or changing the form of an article, or by combining... | |
| 1971 - 1474 sider
...and "extraction" include the construction, recon50-049—71 struction, or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining, or changing the form of an article, or by combining or assembling... | |
| 1997 - 584 sider
..."production", and "extraction" include the construction, reconstruction, or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining, or changing the form of an article, or by combining or assembling... | |
| 1970 - 750 sider
..."production", and "extraction" include the construction, reconstructlon. or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining, or changing the form of an article, or by combining or assembling... | |
| 1992 - 572 sider
..."production", and "extraction" include the construction, reconstruction, or making of property out of scrap, salvage, or junk material, as well as from new or raw material, by processing, manipulating, refining, or changing the form of an article, or by combining or assembling... | |
| 2002 - 346 sider
...ending on March 31, June 30, September 30, or December 31. (4)(i) The term manufacturer includes any person who produces a taxable article from scrap, salvage, or junk material, or from new or raw material, by processing, manipulating, or changing the form of an article or by... | |
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