Mar 3, 1791 - 1. For example, the first Federal excise tax on distilled spirits was enacted with the Act of March 3, 1791. See: US Library of Congress. Congressional Research Service. Federal Excise Taxes on Alcoholic Beverages: A Summary of Present Law and a Brief History.
From Untitled - Related web pages
ncseonline.org/nle/crsreports/economics/econ-2.cfm

1794 - Tobacco Taxation Begins As with any profitable crop, the government saw money to be made in taxing tobacco products. In 1794, under Alexander Hamilton's tax package, the United States Congress passed the first Federal excise tax on tobacco products. From the ...Tobacco Taxation Begins As with any profitable crop, the government saw money to be made in taxing tobacco products. In 1794, under Alexander Hamilton's tax package, the United States Congress passed the first Federal excise tax on tobacco products. From the beginning, the tax was fought and debated. However, by1880 tobacco taxes accounted for 31% of total federal tax receipts. Civil War Taxes To increase federal revenue during the Civil War cigars and cigarettes were ... Show more Show less
From Untitled - Related web pages
www.articlesbase.com/taxes-articles/cigarette ...

Jun 13, 1898 - The tax imposed by the act of June 13, 1898 (war-revenue act), on sugar refining companies was not a direct tax but a "special excise tax." (192 US, 397; TD, 760 .) No State court can by injunction or otherwise prevent Federal officers from collecting ...The tax imposed by the act of June 13, 1898 (war-revenue act), on sugar refining companies was not a direct tax but a "special excise tax." (192 US, 397; TD, 760 .) No State court can by injunction or otherwise prevent Federal officers from collecting Federal taxes. The Government of the United States within its sphere is independent of State action. (Kcely v. Sanders, 99 US, 443.) The same principle which denies to a State power to raise a revenue by taxation on ... Show more Show less
From Untitled - Related web pages
books.google.com/books?id=-dAYAAAAYAAJ&pg=PA11 ...

Aug 5, 1909 - Under this Federal excise tax law of August 5, 1909, the Commissioner of Internal Revenue ruled that certain building associations were subject to the tax, and quite. a number of them were required to pay the tax, which they did under protest. After the court ...Under this Federal excise tax law of August 5, 1909, the Commissioner of Internal Revenue ruled that certain building associations were subject to the tax, and quite. a number of them were required to pay the tax, which they did under protest. After the court decision referred to was handed down, Congress passed a bill, authorizing such associations to file a claim for refunder, and all the associations which did so recovered the tax they had wrongfully been required to pay. Show more Show less
From Untitled - Related web pages
books.google.com/books?id=0GoPAAAAYAAJ&pg=PA78 ...

Aug 21, 1937 - Retooling and general preparation, somewhat in advance of usual schedule, for new models brought a 47% drop tn the revenue yield o! the excise tax on automobile production in July, Treasury explained from this tax were only . 048132 last month against ,706395 in the same month last year ...
From Untitled - Related web pages
pqasb.pqarchiver.com/djreprints/access ...

Mar 30, 1965 - Federal excise tax collections of that period reached a peak of. despite the fact that liquor tax revenue had fallen drastically on account of prohibition . The federal excise tax struc ture has undergone few changes in the last decade. As a result, excise revenues have been rising at ...
From Untitled - Related web pages
news.google.com/newspapers?id=Hz8RAAAAIBAJ ...

Jan 1, 1991 - The corporation was unable to file timely claims for refunding all federal excise taxes paid as the statute of limitations had expired before the income tax audit was completed. Relying on the 1935 case Bull v. United States, the Internal Revenue Service held that, under the doctrine ...
From Untitled - Related web pages
www.highbeam.com/doc/1G1-9361600.html?refid ...

Jan 7, 2000 - 65 FR 1056 Communications Excise Tax; Prepaid Telephone Cards 26 CFR Parts 49 and 602 January 7, 2000 [TD 8855] RIN 1545-AV63 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations SUMMARY: This document contains final regulations relating to the application of the ...
From Untitled - Related web pages
www.loislaw.com/gpc/index.htp?dockey=4193818 ...

May 25, 2006 - On May 25 th , 2006, the Internal Revenue Service agreed to stop collecting the Federal Excise Tax on Long Distance based calls and, in doing so, would adhere to the five US circuit court decisions that ruled current long distance telephone services are not ...On May 25 th , 2006, the Internal Revenue Service agreed to stop collecting the Federal Excise Tax on Long Distance based calls and, in doing so, would adhere to the five US circuit court decisions that ruled current long distance telephone services are not subject to the tax defined and imposed by Internal Revenue Code Sections 4251 and 4252. Show more Show less
From Untitled - Related web pages
inspectel.org/CaseLaw.aspx

Feb 13, 2007 - All you have to do is file a federal tax return for 2006 to get your share of this telephone excise tax refund bonanza. The Internal Revenue Service recently issued a reminder notice that one-third of early tax filers are not claiming their share of the telephone excise tax refund. ...
From Untitled - Related web