The Provisions of the Internal Revenue Code Relating to Excise Taxes (second Editions) ..., Compiled for the Use of ... by Members of Its Staff

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Contents

SUBCHAPTER BSTAMPS
55
Underpayment of
56
Regulations
62
Exemption of tendered grade contracts
68
CIGARETTES
74
25
75
Monthly abstracts_
81
Packages
84
Sales of cigars and cigarettes
90
PART IIPENALTIES AND FORFEITURES OF SPECIAL APPLI
96
Unlawful purchase receipt possession or sale penalties_
102
SUBPART BMANUFACTURERS AND CUSTOMS OFFICERS Sec 2180 Manufacturers
103
Customs officers
105
Records statements and returns
106
Cross references _ _
107
CHAPTER 16OLEOMARGARINE ADULTERATED BUT TER AND PROCESS OR RENOVATED BUTTER SUBCHAPTER AOLEOMARGARINE...
108
Manufacturers
109
Wholesale dealers
110
Exportation
111
Forfeitures
113
Tobacco stamp laws applicable
114
Manufacturers_
115
Dealers in adulterated butter
116
Penalties__
118
CHAPTER 17FILLED CHEESE Sec 2350 Definitions__
120
Wholesale dealers_
121
Retail dealers
122
Forfeitures__
123
26
129
28
136
34
143
SUBCHAPTER BOPIUM FOR SMOKING Page Sec 2567 Tax
144
Penalty
145
Order forms
146
Stamps
147
Unlawful possession
148
Penalties
149
Regulations
150
SUBCHAPTER DDELEGATION OF POWERS AND DUTIES BY THE SECRETARY Sec 2606 Authorization ___
151
CHAPTER 24WHITE PHOSPHORUS MATCHES Sec 2650 White phosphorus defined
152
Importation
153
Exportation
154
Forfeitures___
155
Recovery of penalties and forfeitures_
156
CHAPTER 25FIREARMS SUBCHAPTER APISTOLS AND REVOLVERS Sec 2700 Tax_
157
Computation of tax in special cases
158
Discretionary method allowed Commissioner for collecting tax
159
Rules and regulations_
160
Stamps
161
Books records and returns
162
B0022200
163
Regulations
164
CHAPTER 26LIQUOR SUBCHAPTER ADISTILLED SPIRITS PART IPROVISIONS RELATING TO TAX Sec 2800 Tax
165
Rectified spirits
167
Stamps for distilled spirits
170
Stamps for containers of distilled spirits
172
Detention of casks or packages on suspicion
174
Penalties and forfeitures
175
Disposal of forfeited equipment and material for distilling___
177
Definitions__
178
Return of materials used in the manufacture of distilled spirits_
179
Notice of intention to rectify
180
Distillers bond__
181
Conditions of approval of distillers bond
182
Plan of distillery
183
Survey of distillery
184
Notice of manufacture of and permit to set up still_
185
Premises prohibited for distilling
186
Penalty for breaking locks or gaining access to cistern room or building
187
Changes in apparatus and fastenings
188
Keeping distillery accessible
189
Distillers and rectifiers to furnish facilities and give assistance for examination of premises
190
Signs of distillers rectifiers and wholesale liquor dealers
191
Distilling without giving bond
192
Vinegar factories operated prior to March 1 1879_
193
Penalty for using material or removing spirits in absence of storekeepergauger
194
Release of distillery before judgment
200
Buying or selling used casks bearing inspection marks
206
Transfer of spirits at registered distilleries
212
Transfer of spirits into tank cars for export
218
PART IVMISCELLANEOUS PROVISIONS RELATING TO DISTILLED SPIRITS Page Sec 2900 Date of withdrawal
219
Other loss allowances
223
Regulations governing bottling in bond
224
Exportation of spirits bottled in bond
225
Reuse of stamps or bottles tampering and unlawful removal_
226
Forfeiture of spirits unlawfully removed from distillery or ware house
227
Removal for denaturation or destruction of distillates containing aldehydes or fusel oil____
228
Tax on brandy or spirits used in fortification
230
Fortification of wines __
232
Withdrawal of wine spirits_
233
Regulations for establishing bonding and operation of plants and warehouses
243
Sale of denatured alcohol taxfree
244
Refund of tax on alcohol for loss or leakage_
245
Penalties
247
Forfeitures and seizures_
248
Release of seized property upon execution of bond
249
Other laws applicable
250
Importation of alcohol for industrial purposes
251
Taxpaid stamps and permits
253
Removals free of tax
254
Refunds and credits_
255
Requirements on brewers
256
Permit to operate brewery temporarily at another place
258
Brewery premises
259
Penalties and forfeitures
260
Gallon defined_
262
Discretionary method for collecting tax_
263
Territorial extent of law
265
Special provisions relating to distilled spirits and wines rectified in bonded manufacturing warehouses_
266
Exemption and drawback in case of exportation_
267
Cross references__
268
CHAPTER 27OCCUPATIONAL TAXES SUBCHAPTER ASPECIAL PROVISIONS PART IOLEOMARGARINE Sec 3200 Tax
269
PART IIADULTERATED AND PROCESS OR RENOVATED BUTTER
270
Registration_
277
68
283
SUBCHAPTER BGENERAL PROVISIONS Page Sec 3270 Registration_
289
Stamps
290
Liability of partners
291
Application of subchapter__
292
CHAPTER 28PROVISIONS COMMON TO MISCELLA NEOUS TAXES SUBCHAPTER AGENERAL PROVISIONS PART ISTAMPS MARKS AN...
293
Sec 3303 Cancellation of stamps by perforation
294
Transmission of stamps to internalrevenue officers
295
Assessment of unpaid taxes payable by stamp
296
Cross reference_
297
Forfeiture of packages containing forfeited goods__
298
Penalties for false statements to purchasers regarding tax
299
Drawback in case of exports to foreign countries
300
Shipments from the United States
302
SUBTITLE CMANUFACTURERS EXCISE AND IMPORT TAXES AND TEMPORARY TAXES CHAPTER 29MANUFACTURERS EXCISE AND I...
303
Tax on radio receiving sets phonographs phonograph records and musical instruments
305
Tax on firearms shells and cartridges
307
Tax on electrical energy for domestic or commercial consump tion_
308
Tax on lubricating oils
309
Publicity of returns _ _
310
Lumber
311
Rules and regulations_
312
Taxfree sales_
313
Credits and refunds
314
Use by manufacturer producer or importer
315
Sales by others than manufacturer producer or importer
316
Applicability of administrative provisions
317
Existing contracts
318
CHAPTER 30TRANSPORTATION AND COMMUNICATION SUBCHAPTER ATRANSPORTATION OF OIL BY PIPE LINE Page Sec 3460 Tax_
319
Publicity of returns
320
Exemption from tax
321
Returns and payment
322
SUBCHAPTER DADMINISTRATIVE PROVISIONS Sec 3470 Payment of taxes_
323
Regulations
324
CHAPTER 31DOCUMENTS AND OTHER INSTRUMENTS Sec 3480 Imposition of tax
326
Conveyances
328
CHAPTER 32SUGAR SUBCHAPTER AMANUFACTURE Sec 3490 Tax_
329
Exportation_
330
Regulations
331
Definitions___
332
34
333
CHAPTER 35ASSESSMENT
340
Partial discharge of property
347
Effect of certificates of release or partial discharge
348
Cross references _ _
349
SUBCHAPTER CDISTRAINT PART I DISTRAINT ON PERSONAL PROPERTY Sec 3690 Authority to distrain__
350
Priority of specific tax liability on distrained property
351
Certificates of sale
352
Redemption of real estate_
353
Deeds of sale___
354
Cross references_
355
Sale of indivisible property
356
SUBCHAPTER DFORFEITURES Sec 3720 Seizure of forfeitable property
357
Special disposition of perishable goods_
358
Goods valued at 500 or less
359
Stamping marking and branding seized goods
360
69
361
Suits for recovery of erroneous refunds
362
Closing agreements
363
CHAPTER 38MISCELLANEOUS PROVISIONS
369
SUBTITLE EPERSONNEL
377
Statutory provisions not in the Internal Revenue Code
383
70
423
Table of added or amended provisions
433
73
434

Common terms and phrases

Popular passages

Page 11 - agricultural labor" includes all services performed — (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
Page 46 - ... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.
Page 408 - ... transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Page 414 - Whenever any person Indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Page 370 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 12 - Including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or In salvaging timber or clearing land of brush and other debris left by a hurricane, If the major part of such service is performed on a farm...
Page 59 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Page 416 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law.
Page 12 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Page 413 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.

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