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Home > Art, Film & Photography > Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)
Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)

Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)


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About the Book

This historic book may have numerous typos, missing text or index. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. 1900. Not illustrated. Excerpt: ... physicians or other persons who seek patronage by post-office or by printed circulars or adveitisement, or who solicit the afflicted by means of classified lists of afflicted persons. This office having been reliably informed that the method indicated above of soliciting the patronage of the sick and afflicted was being extensively employed throughout the country by physicians who failed to stamp the remedies furnished, the attention of collectors and revenue agents was recently called to the matter, with a view to a more thorough enforcement of the law. The only difficulty in enforcing the law in this respect has arisen from the difference in the manner employed by the advertising physicians in collecting the amount charged for medicines. In the first place, it must be stated that this office does not assume to tax in any manner the sum received for professional services by any physician. Among the physicians advertising as above indicated there appear to be three methods of making charges, as follows: (1) Where a specific charge is made for services and a specific charge is made for the medicines. This case presents no difficulties, as the medicines must be stamped according to the amount charged for them (unless manifestly and intentionally inadequate), and no account made of the services. (2) Where nothing is charged for the services, and the only charge is made for the medicines. In this case the medicines are to be stamped according to the price fixed by the physicians. (3) Where the advertising physicians profess to furnish medicines free to patients and only charge for advice. In such a case this office rules that payment for the value of the medicines is included in the sum charged for advice. The amount charged for the medicines can be segregated from ...


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Product Details
  • ISBN-13: 9781153943864
  • Publisher: General Books
  • Publisher Imprint: General Books
  • Height: 246 mm
  • No of Pages: 148
  • Spine Width: 8 mm
  • Width: 189 mm
  • ISBN-10: 1153943867
  • Publisher Date: 01 Jan 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 326 gr


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Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)
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Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)
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Compilation of Decisions Rendered by the Commissioner of Internal Revenue Under the War-Revenue Act of June 13, 1898 (Volume 2)

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