Federal Register - August 1, 1936
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Source: Federal Register
FEDERAL REGISTER, August 1, 1936
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lowed on the ground that the tax with respect to the article or the commodity from which processed has not been paid.
c
No refund under this section shall be made unless the claim ant files a claim therefor prior to January 1, 1937, under rules and regulations prescribed by the Commissioner of Internal Revenue with the approval o f the Secretary of the Treasury, and no claim shall be allowed in an amount less than $10. .
FEDERAL
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Published by the Division Archives, pursuant to the Register Act, approved July ulations prescribed by the approval of the President.
of the F ederal R egister , The National authority contained in the Federal 26, 1935 49 Stat. L. 500, under reg Administrative Committee, with the
The Administrative Committee consists of the Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and the Public Printer or Acting Public Printer.
The daily issue of the F ederal R egister w ill be furnished by mail to subscribers, free of postage, for $1 per m onth or $10 per year;
single copies 5 cents; payable In advance. Remit by money order payable to Superintendent of Documents, Government Printing Office, Washington, D. C.
Correspondence concerning the publication of the F ederal R egister should be addressed to the Director, Division o f the F ederal R egister , The National Archives, Washington, D. C.
f No interest shall be allowed in connection wi/th any refund made under this section.
g Section 16 e 1 of the Agricultural Adjustm ent Act, as reenacted by subsection a of this section, is amended by strik ing out subsequent to June 26, 1934 and by inserting in lieu thereof on or after June 1, 1934.
P ar. B. Section 603 of the Revenue Act of 1936 provides:
The proclamations, certificates, and regulations prescribed by the Secretary of Agriculture under the Agricultural Adjustment Act, as amended, in effect on January -5, 1936, insofar as not Inconsistent with this Act, are hereby made applicable for the purpose of determ in in g the amount of any refund or payment authorized under sections 601 and 602.
P a r . C. Section 10 d of the Agricultural Adjustment Act, as reenacted by section 601 a of the Revenue Act of 1936, provides:
The Secretary of the Treasury is authorized to make such regu lations as may be necessary to carry out the powers vested in him this title.
Pursuant to the above quoted provisions of law, the fo l lowing regulations are hereby prescribed:
A r t . 1. General provisions applicable to claims. The fo l Department of Agriculture:
lowing general provisions are applicable with respect to Agricultural Adjustm ent Administration:
Agricultural conservation program, 1936:
Page claims fo r refund under these regulations:
Northeast region, Bulletin No. 1, Revised, Sup a Claims for refund will be allowed only in cases where plement e ______________________________________
1066 the delivery fo r charitable distribution or use, the exporta Western region, Bulletin No. 1, Revised, Supple tion, ment b _____________________________________
1067 the manufacture of large cotton bags, or the decrease in the rate of the processing tax or its equivalent under Department of the Interior:
section 16 e 3 , took place prior to January 6,1936.
General Land Office:
A ir navigation site withdrawals reduced----------------------1066
b No refund except refunds under section 15 a of Federal Home Loan Bank Board:
the Agricultural Adjustment Act will be made to the proc Home Owners Loan Corporation:
essor or other person who paid or was liable for the tax Application of funds received from oil, gas, or other minerals _____________________________________ _ -------1068 with respect to the articles on which the claim is based.
Processor or other person who paid or was liable for the Federal Trade Commission:
tax means any person who, under the Agricultural Adjust Order appointing examiner, etc., in matter of:
Federal Enameling and Stam ping Company----------------1068 ment Act, as amended, paid, or incurred liability for but did Interstate Commerce Commission:
not pay, processing tax with respect to the commodity from Applications for relief from long-and-short-haul provision which the article was made, or floor stocks tax or compen of Interstate Commerce Act:
sating tax with respect to the article or the material from Cigarettes and Tobacco from North Carolina and V irginia___________ .,-------- - .---------------- -------------1071 which the article was made.
Cottonseed hulls to Colorado, New Mexico, Utah, and c No refund will be made to any person with respect to W yom ing________________________ :------------------------------ 1071
1071 any article included in a claim under these regulations if Forest products from Savannah, T en n ________________
Rates, Meridian and Bigbee River Railway correc such person, prior to January 6, 1936, paid an amount as tion,---- -----------------------------------------------1071 the Agricultural Adjustment Act, as amended, by tax under Notice of hearings, applications for authority to operate taking as a credit against such amount, an amount otherwise as carriers:
Carolina Coach Company_______________ ; --------------- 1069 allowable as a refund with respect to such article. Credit Corl, W illiam Edward -------- ------.---------------- 1071 includes any amount, otherwise allowable as a refund under Jakway, D a lla s ___________________________________
1070
Newman, H. C., T. A., and E. C____________________
1070 sections 15 a , 15 c , 16 e 1 , 16 e 3 , or 17 a of Tri-State Transit Company of Louisiana, Inc________ 1069 the Agricultural Adjustment Act, as amended, which was deducted from an amount due as tax under that Act.
President of the United States:
Proclamation:
d Every person who files a claim under these regulations Croatan National Forest, N. C., lands set apart as___1059
shall submit with the claim proof satisfactory to the Com Securities and Exchange Commission:
missioner that with respect to the amount claimed he has Notice of hearing, etc., in the matter o f :
Central Verm ont Public Service Corporation___________ 1073 not received, and is not entitled to receive, reimbursement Securities Act of 1933:
of such amount, or any part thereof, from the processor of Instruction Book for Form A -2 :
the commodity from which the articles were derived, or other Am endm ent 2 5 _____________________________
1071
Amendment 2 6 ______________________________________
1071 vendor with respect to the articles on which the claim is W ritten consents, adoption of Rule 672_______________
1072 based.
Securities Exchange Act of 1934:
I f any claimant has entered into an agreement, whether Evidences of indebtedness--------------------- - ------------- 1072
oral or written, with the processor or other vendor of such Suspension orders, etc., in the matter of:
General Industries Corporation, Ltd ___________________
1073 articles, under the provisions of which the claimant has re Royal Petroleum Corporation___________________________
1073 ceived, or is entitled to receive reimbursement of all or any Thompson,, T. G __________________________________________
1074.
part of the tax with respect to such articles, then the amount Treasury Department:
of refund allowable is limited to the amount with respect to Bureau of Internal Revenue:
which he is not so entitled to reimbursement.
Payment to certain persons w ho held for sale, etc.,
articles processed from commodities subject to e 1 No claim except claims of processors under sec processing tax under Agricultural Adjustm ent A ct- 1063
tion 15 a of the Agricultural Adjustment Act will be dis Refunds under certain provisions of Agricultural Adjustm ent Act, as amended____________________ _
1059 allowed on the ground that the tax with respect to the article on which the claim is based or the commodity from which such article was processed has not been paid.
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