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 Transportation and Other Facilities, Title V, Sections 500, 501, and 502 of the Revenue Act of 1918
Art. 2. Transportation - The word transportation, as used in Title V of the act, means the movement of persons and property by a carrier, including all services and facilities rendered, furnished, or used in connection with such movement by or on behalf of a carrier. It includes receipt, delivery, elevation, transfer in transit, ventila tion, refrigeration, icing, storage, demurrage, towage, lighterage, trimming of cargo in vessels, wharfage, handling of property trans ported, feeding and watering live stock, and all other incidental serv ices and facilities. It does not include cartage or passengers' meals or hotel accommodations.
Art. 3. T arms - The term United States, as used in Title V of the act, means only the States, Alaska, Hawaii, and the District of Columbia.
The term person, as used in the act and in these regulations, includes individuals, partnerships, corporations, and associations.
The term Secretary, as used in the act and in these regulations, means the Secretary of the Treasury.
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