Page:United States Statutes at Large Volume 44 Part 2.djvu/134

 94 SIXTYANINTH CONGRESS;. Sass. CHQ 27. 1926. k§¤*_;;:·¤;¤ < ` by this.sect£>n shall, in the casebof any article _°° °'V L inns  w `c` avcorrespon `ng taxiis imposed; y¤section‘600 yd ”":?;'m iof!tbewenuerActo£·1B24,beinlie11~ofsaeh:tax,*¤  V p. V   . J ,,°;‘_’§g’“§m°“,§,f_,"j,Q‘}¢—_e¤V;Sm» 601c··(¤)l»I£·axry· person who manufactures; produces, or im- wnlldco mum we-rpc;-ts· anyiai:t1qle{»enunxe1zted in seetion<·600,·>eslls<1>r»`leeses such °°” °°‘ · o  —artiele'to aieorporation:iHiliated· with mch:.péi¤son.withi1r the mean- ‘m°’°‘”" " `  o£:sectios.240.s»fJthis@Act,;atV lessitlian<·theV fnirmarket rice obteinablmtherefor,-»t1ie·itaxiVthereon· shall s be com ,ted· on thebasis of the!Pl'l.(h`Ull5l’W%01I¥S¤Ch:~8¥$ll!l6llS-$)ld! orleasddn-by~ such aEliated O0! l`li}l0D. .¥3lil%'I',=Vi1tl'·{Z2 Mi; ‘< (ia  li ww.   ‘»` l ·¢ `V ’r V‘:= ·ss?:l1°i¤2i ¤?w;?   If any much; personssells or. leases ·such»article whether through ° £a¤.y;agreeme1i?|;;:rranl¥l{mnent; or   otherwise, at ..1ees;»than than ' wma etprice lobtainahleftherefor, either (1) in esuch mahnetizasl direetlyson ZindireetIy—.-to».bene{iti» such person `or . any pcrson;—di1·ectly ¥om.».indirect1y·=Vintex~ested·lin;ithe_·-business, of Qsuch pxxidopconé (Elwithalintent to Vcausesuch benefit, the amount for sw `ch.¤ucli· article issold or leased shs1l¤ to be the amount _which would; above 'been `received efro1¤V·the'lsale·or lease of Mmmmm,”¤dVsucl¤s·art1ch,1fz»ldor leaaedlatlthe:fai¤·marl¢et¢g>mce;;· · ·  V V `peymua. ‘ ¤ .h;.S¤oi 6%. iE§lperson-lliabie. focéany tax imposed by section 600 Vshallcnaleeem yi returns under~.oath·in duplicate and pay the ta¤:es·.impoeed·,by·»s11ohVsection-ao,Vthe oollectoriore. the district in which is ocated the principal place of business. Such returns shall eizontain such liniornation me beomadeat such times and in such mann};•;:,as the Commiasioxtizr, with theapproval of the- Secretary, .m&— EBQUIOQGHS  ~ —‘%;·. . . 'mm°l°'p°m°°°’ ` 'Fhe tax shall, wigiout assessment by the Commissioner or notice mu · from theTcoLlector,%be dueand fiagablswto the collector at the time P°°°lm°r `”°‘ so fixed for filingthe return. I t e tax is not paid when due, there shall be aiclded;sépart.oi ggaltilx interlg at this rate dif 1 pgr centum mm our time=w `t e tax ame ue unt' pai. . i`?giii1i>i°il»‘iZ:ii°iii1°`z¤ Sm0.V 603. (ag If »(1-) any personhas, prior. to January 1, 1926, §g§§,§§m§,’“°'°§§$h§,§ made a bona de contract with any other person for the sale or yenmdwygzéwgyg lease, after the tax takeseifect, of-any article in respect of which a v,Z°i1°i>§°w°°£m?€¢¤?°‘ tax is imposed by section 600 of this Act, and in respect of which a corresponding ut greater tax was imposed b section 600 of the Revenue Act 0 1924,  the contract price inclyudes the amount of the tax imposed by section 600 of the Revenue Act of 1924, and (3) such contract does not permit-thededuction, from—·the`amount to be paidithereunder, of the wholeiof the diferenee between the cor-  tex imposed by section -600.ofsthe Revenue Act of 1924 an the tax imposed b section 600 of this-Actythen the vendor or lesson shal1»refund·to·tKe¤ vandee or lesseese muchof theamount of mcg; diqenenceas is uotiso permitted to be deducted from the con- mmow Edeecontract withsnny. otherigierson for thelgale or lease, after the edateiof lhelenactment of this.Act,· of anyigiticlewin respect of which Va tax Lwas  bysection?600 of the A enue Act o 1924, and in rglspext ofév)   no correspondingéltaglégils   btyysgctlion 600 of t `s`· ot,. `c` price in u t eamoun o t eta: im- posedzby RC$i0R·600~0»fV(`»h0`R€V0D1l€-ABt.0fr 1824, and (3) such con- tractidoes not permit deduction, from the amount to be paid there mX'§,‘}§§,’,f,§§,f,°{‘,§‘{,‘3,E,E,‘E under, of the tax imposed by section 600 of the Revenue Act of gggd ¤¤¤> ww .1994, than the- rendor or lessor shallrefund to the vendee or lessee ' V so much- of the amount of such tax as is not so permitted to be · deductedfrom the contract price. l · —. - -.·, V - ,,(,§§’,{‘§,§‘,§l,,,,§'g,tj°“ °“l° (o): Any refund by the- vendor or lessor under subdivision (a)· or (b) shall be made at the time the sale or lease is consummated.
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 * ”’°"‘°‘”"‘°’°"°“" (b) lf (1); anypersoa has, ri»or.to`Janua 1,1926, made a bona