Page:United States Statutes at Large Volume 44 Part 1.djvu/1984

 §872 TITLE 26.-—-INTE, (d) The price {exclusive of the tax to be paid by the persbn paying for admission); at which every admiseion ticket —0r card is sold shall be conspicuously and lndelibly printed, stamped, or written on the face or back of that ·part_ of the ticket which is to `be taken up by the management of the theater, operh,‘0r ether place of amusement, together with the name of the vendor if sold other than at the ticket omce of_ the theater, opera, or other ‘p1ece of axmisement. Whoever sells an admission ticket or card on which 2 the name. of the ‘ vendor end price is not so printed, stamped, or written, ‘Q1°_8t a price in excess of the price so printed, stamped,.01·__written thereon, ‘is e guilty ct ya misdemeanor, and upon conviction ‘tl1ere0f shall be mxed ,n0t more than $100. `(Feb. 26, {1926, c.27,§500,44Stat.91.) ‘ _  t __ _ Sectien 871 repealed usd .reen•.c1:ed.———Sce footnote -1:0 this épapter. 872. Taxon club dues or fees; amount; exemptions.--On and after the date this title Bgtakes effect there shall be levied, assessed, collected, and paid, in lieu .0t the   imposed ` by section 501 of the Revenue Act of 1924," a tai; . equiyalenp to 10 per- centum ot- any amount paid pn or after · such date, for any periodafter such date, (a) sis dues or membership fees (where the dues `or tees of an Active resident annual member elm in excess of $10 per year) to any social, athletic, 0: sport-. mg club 01*. V0fg&¤i¤&ti0zi; or (.b) as initiation fees td such =n ciéb, cr-organization, it queh tees amount to more than $10, or fit the dues or membership tees (pot including initiation t tees) of an active resident annual member ere in excess of  $10 pct year; such taxes to be paid bi the persflgpaylrig such * ‘ glam ‘¤r tees} Provided, That there shall be exempted from, ‘ the _Di‘cvisions ct. this section all amounts paid afs 'dues or iees to a fraternal society, order, br association, `operating under the lodge system, or to ani! local fraternal ~ organiza- _ tion among the students ot a' college `or university. In the case of life memberships n lite member shall, pay annually, ` at the time for the payment of dues by active resident annual 1 members.; er tax equivalent to the tax upon. the amount pifldw by such a memlpex·, 'but shall pay no tax ·upon the amount 1 paid for life membership. (Feb.! 26, 1926, c.· 27, { 501, 44 E Stat. 92.) _ _. · section 872 nnenlcd and r•exn•¢ted..·-··See. footnote to this chapter » ot the appendix. . ., _ ` -873. Collection of taxes imposed; returns; penalty. Seetien M3 et Title 26 revealed and reenacted.--·—See footnote to Chapter 17."·-—-EXCISE TAXES; See. · . 881. Tax on certain srttelu •e1d_'01•‘1e•Qsed., “W 882. Sale at wholesale and retail; computation ot tax. J 883. Same: mlm orlessu to swlleted corpotstionsf sales or leases t at lm than tal: mexket mlm. · I 885. Same; returns; time ter payment. _ 686. Tax ou jewelry, ate.; hmouptj; returns; time tc? payment;. lnterut. . [Repamed.] . 1 ‘ . - _. 887. Reftmds te. vendee myleam; damages ,10: failure to refund. 888. Refund d nutbmoblle tax; sppllcntion :. remission by manning- ‘ txtrer to d@ler; damages for failure to remlt.‘ · ·· t 881. Tax on certain articles wld or leased.-—-'1‘here shall be levied, amssed, collected, and mid upon the following ¤rticl®  ¤,‘·‘ This title f' eeustitizter chapter 16 ot this stapplementsl title. A ls" Seetiou 501 ct the Revenue Act of 1924 ” is set cbt in [872 of this title ot'-theippendlx. - ' ,_'•'1’he ststutea constituting ji} 881 to 887, itnclulva, of Title 26, Internal Revenue, wen repealed by Aet ¤!·Feb. 26, 1926, c.~ 27, { 1200, 44 Stat. .125,- te take execs: no at that date. with the emeptmn *01 subtlivismn 2 et |·881,_1ho, repeslkit which became meetclve 80 days thereafter. Tgeeubject matter `eontalned in the repuled stsmtu ls. married inte the Act ct Feb. 26, 1926, Title VI, ii 609 be 668, inclusive, herein mt out, exeépt li 600 (sext to last Mragmphl, 601, and 602., These neetleue, eenstitutiug H 882*, 683, and 885 o!,Title 26 of the Pode,. were njeeuacted without qhainge n¤d‘ so are not repeated ln this chapter éf the appendix. “ · ‘

RNAL REVENUE 19*;*0 sold or leased by the manufacturer, producer, or importer. a tax equivalent to the following percentage of the price for which so sold or leased--` - = ~ · (1) Automobile chassis and bodies and m0t0r.`cycles.—Aut0-_ mobile chassis and bodies and motor cycles (including tires, inner tubes, parts, and accessories thérafor séld on br in em;- 1 uecticm therewith or with the sale thereof), except automobile truck ch:1ssfs.nnd bodies, automobile wagon chassis and bodies, and tractors, 3 par ccntum. A sale or lease of an automobile E shall, fop the purposes - Oi this subdivision, be considered to be a·sale of the chassis and of the body. This S.€miViSi0I1 shall take aEec·t on the expiration of 30 days after the enactment of `thisAct: _‘ A _ _ _ 2 l n _ (2) Qireaarnzs, shells and cartridges.-Pist·ols and revolvers, except those sol; for the use of the United States, any State, Territory, or possession ofthé UnitedStates., any political subdivision thereof, or- the District of Columbia, _10 per centum. ` (10)2O'0·rwtruct£0n of ta<c_imp<}scdQ—Tha taxes imposed by this ' section" hall,111 the case of anynrticle in- respect nt `whicn a corresponding tax is imposed by section 600 of the Revenue- Act of .1924,** be in lieu·`ot such t.axQ j-(Fkb. 26, 1926, c. 27, § 600, 44 Stat. 93.) ‘ · . . " I Section 881 qi Title 26 repealed and reenacted with_¢h•¤g·eq.·—See foutnota to this chapter. ’ _ ‘ · 882. Sales at wholesale nnid retail; computation of tax. Samoa as: of Titlq 26 npeded and reenacted wM¤¤f ¢1•;¤ge.4$—S·—¤ footnote to this chapter. _ -· 4_ _ 883. Same; sales or leases to a&li•ted corporations; sales or leases at less than fair market price. . . — l _ ‘ Section 883_ repealed •¤d reenacted without :b•¤g¢.—S•e footnote ` '_ to this chapter. . · _ · `_ _ _ _ · 884.` Same;. sculpture; paintings, statuary, and sq férth. [Repealed.]. . » _ " . - · · 8¢cticn'884 of Title 26 of the Code repealed.-——See footnote to this _ chaptexi - _ · 885.` Samei returns; tiring. for payment. —· · Bcctipn 885 repulw uu} reenacted withoatchnnge.-—·Seé footnote to f¤is_ chapter- _ · · ‘ 8 . .. 888. Tax on jewelry, and so forth; amount; returns; tinge for payment; interest; `[Repealedl · ‘ W Section 886 of_’i‘itl• 26 repealed.-gr-Sea footnote to this chapter. _ 887. Refunds to vendee or Renée; damages fo; failaré to refund.--·(a) It (1).any person has, prior to January 1, 1926, made ·a ·b0na Bde contract with any other person for the sale or lease, after the tax takes aHmt, of my article in respect of which a  is imposed byaactian 600 0} this Act,“‘ and in re?. spcct of Qwhiéh a corresponding but graaté: tax was imposed by section 600 of the Revenue Act nt $1_824,“ (2) the éc%act price includm the amount at the taxjmpésad by section nt the Revenue Act ot 1924, and (3) such contract does not permit 8 the deduction, from tha amount to ba mid tmxiaundar, nt the whole or the- dlltaranca between the  tax imposéd by section 600 of the Ravenna Act of 1924*‘ and theta: imposed by section 600 of this Act," than the vendor nr lemcr ‘shall_ nretund to tha vendea or lessee so much of the amount ot auth clitarance as is not sd D€l‘¤litt¢d`¢0 be deducted the contract lpiice. ° ‘ " ” _ · . _(b) It (1) any person has, prior to January., 1, 1926, made a_ bona Bda contfact with any other person for the salepr lease. ‘ •°"This sacti6n." constitutes tf 881 and .882:1 ct tpls Ptma ot.the appendix; · · · ` X ~ _ b ¤ Sactinn 800 ot tha Revenue Act at 1924 ia act out in ${881 and 882 of '1.‘|tl¢~ 28 ut the Cade. · _, **",Saction 600 ofthl¤.Aét "· conétltutes if 881 and 882 cl this title at tha`C¤de and appendizh. · - 882 of Title 26 of the Cade.
 * ~1" Se3:ti¤n·600 nt the Revenue Act 0t_1924 " in set out in {3 881 and a