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IV2224 December 1937 pp 2173-82IV2224 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 26.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part IV - Returns and assessments
Search End Date: 401404
temp:Income+Tax+Regulations+-+26.pdf&E96A34734A5C281148256CFD0008105D
22. Horseracing clubs or companies
(1) Every club or company which conducts a horserace shall within fourteen days of the date when the stakes are payable furnish a return stating ¾
(a) the date upon which the meeting was held;
(b) the total value of the stakes won, whether in cash or otherwise;
(c) the amount of tax due thereon.
(2) The tax payable upon such stakes shall be paid when the return is lodged.