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B-43208, JULY 25, 1944, 24 COMP. GEN. 50

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Highlights

- THE LEGAL INCIDENCE OF WHICH IS ON THE SHIPPER AND FROM WHICH THE GOVERNMENT IS NO LONGER EXEMPT (SECTION 307 OF THE REVENUE ACT OF 1943/. 1944: I HAVE YOUR LETTER OF JULY 7. AS FOLLOWS: REFERENCE IS MADE TO THE TAX ON TRANSPORTATION OF PROPERTY IMPOSED BY SECTION 3475 OF THE INTERNAL REVENUE CODE. NO MENTION IS MADE OF ANY TRANSPORTATION TAX IN CONTRACTS. YOUR DECISION IS REQUESTED WHETHER A CLAUSE IS NECESSARY IN SUCH CONTRACTS STIPULATING THE PAYMENT OF THE THREE PERCENT INTERNAL REVENUE TAX OR WHETHER THE CONTRACTORS MAY BE PAID THE TRANSPORTATION TAX IN ADDITION TO THE SPECIFIED CONTRACT RATES WITHOUT SUCH A STIPULATION. THAT THE OBLIGATION OF CONTRACTOR THEREUNDER IS TO PERFORM.

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