Publisher's Synopsis
Excerpt from Regulations Promulgated by the Commissioner of Internal Revenue, With the Approval of the Secretary of the Treasury, Relating to the Collection of Tax on Motion Picture Films: Title IX, Section 906, of the Revenue Act of 1918
Lessees. - As to transfer of liability from lessors to Lessees, by the statute under certain circumstances, see article 7. As to transfer of burden of tax by agreement, see article 8.
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