54 STAT.] 76TH CONG. , 3D SESS.-CII. 419-JUNE 25, 1940 "Section 1700 (b)------- 1700 (c) -------- 1700 (e)-------- 1710 (a) (1)---- 1710 (a) (2)----- 1801 -------- 1802 (a)--------- 1802 (a)------ 1802 (b)------ 1802 (b)------- 1804- _- -- -- 1806 --------- 1806-.------- 1806 ---------- 1850 (a) ------- 2700 a)------ 3250 (a) (1)---- 3250 (b)------- 3250 (c)--------- 3250 (c)------- 3250 (d)-------- 3250 (e) ------ 3250 (e) (3)----- 3250 (f) (1) --- 3250 (f) (1)----- 3250 (j)------- 3250 (j)-------- 3400 (1)-------- 3400 (2)--------- 3401 ---------- 3403 (a)-------- 3403 (b)------ 3403 (c)-------- 3404__--------- 3405 --------- 3407----------- 3409 --------- 3411 --------- 3412 .-------- 3413 --------- 3460 (a) (1), (2), and (3). 3481 (a)--------- 3482 --------- Description of tax Box seats--------------- Sales outside box office----- Cabaret------------------- Dues ---- ---------------- Initiation fees ------------- Corporate securities--------- Capital stock issues--------- Capital stock issues -_------_ Capital stock transfers------- Capital stock transfers------- Insurance policies ----------- Passage tickets ------------- Passage tickets ------------ Passage tickets-------------- Safe-deposit boxes----------- Pistols and revolvers-------- Wholesalers in liquor------- _ Retailers in liquor- --------- Brewers ------------------ Brewers ------------------- Wholesalers in malt liquors--- Retailers ------------------- Special cases --------------- Rectifiers_
Rectifiers----------------- Stills---------------- Stills_ -- ---- ----- ----- -- Tires--------------------- Tubes-------------------- Toilet preparations --------- Automobile truck chassis, etc- Automobiles, etc------------ Parts--------------------- Radios--------------------- Mechanical refrigerators------ Firearms_------------------ Matches ------------------- Electrical energy - .- --- -- -- - Gasoline ------------------ Lubricating oils------------ Transportation of oil--------- Transfer of bonds---------- Conveyances-------------- "(b) In the application of section 3441 (c) to the articles with vRi t . . 4 up. respect to which the rate of tax is increased by this section, where v, Ia (c)0). the lease, contract of sale, or conditional sale, and delivery thereunder, was made before July 1, 1940, the total tax referred to in such section shall be the tax at the rate in force on June 30, 1940, and not at the increased rate." SEC. 211 . ADMISSIONS TAX Section 1700 (a) (1) of the Internal Revenue Code is amended by striking out "until July 1, 1941, is less than 41 cents" and inserting in lieu thereof "until July 1, 1940, is less than 41 cents, and after June 30, 1940, and before July 1, 1945, is less than 21 cents" and by strik- ing out "is less than 41 cents, until July 1, 1941" and inserting in lieu thereof "is less than 41 cents until July 1, 1940, and is less than 21 cents after June 30, 1940, and before July 1, 1945". Admissions tax. 63 Stat. 189. 26 U. S. C., Sopp V, 1700 (a) (1). Old rate 10 percent_- - 10 percent -- 1% cents---- 10 percent- _- 10 percent-- 10 cents --- 10 cents----- 2 cents ---- 4 cents----- 5 cents---- 3 cents----- $1-------- $3 -------- $5-------- 10 percent--- 10 percent--- $100-------- $25 ----- $100 ------- $50 ------ $50 ------- $20 ------- $2- ..-- - ... $200 ----- $100 ------- $50------- $20------ 21⁄4 cents---- 4 cents------ 10 percent -- 2 percent --- 3 percent ---- 2 percent ---- 5 percent---- 5 percent---- 10 percent-- 5 cents---- 3 percent---- 1 cent----- 4 cents---- 4 percent ---- 4 cents------ 50 cents----- 523 Defense-tax rate 11 percent. 11 percent. 2 cents. 11 percent. 11 percent. 11 cents. 11 cents. 3 cents. 5 cents. 6 cents. 4 cents. $1.10. $3.30 . $5.50. 11 percent. 11 percent. $110. $27.50. $110. $55. $55. $22. $2.20. $220. $110. $55. $22. 21⁄4 cents. 4% cents. 11 percent. 2% percent. 3% percent. 2% percent. 54 percent. 5% percent. 11 percent. 5% cents. 3% percent. 1% cents. 4% cents. 434 percent. 5 cents. 55 cents.
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