Rev. Rul. 59-2
Rev. Rul. 59-2; 1959-1 C.B. 294
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- LanguageEnglish
- Tax Analysts Electronic Citationnot available
Citations: Rev. Rul. 59-2; 1959-1 C.B. 294
Obsoleted by Rev. Rul. 69-227
A company sells bow ties and cuff links made of mink pieces. Held, the bow ties are articles of fur within the meaning of section 4011 of the Internal Revenue Code of 1954 and the cuff links fall within the classification of jewelry under section 4001 of the Code. The taxes imposed under these sections attach when the articles are sold at retail.
DOCUMENT ATTRIBUTES
- LanguageEnglish
- Tax Analysts Electronic Citationnot available