The Provisions of the Internal Revenue Code Relating to Excise Taxes, Volumes 8-11

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U.S. Government Printing Office, 1949 - Internal revenue law - 551 pages

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Contents

Conditions of additional credit allowance
19
Approval of State laws
22
Returns
23
Payment of taxes
25
Interstate commerce and federal instrumentalities
26
Definitions
28
Deductions as constructive payments
34
of taxes
35
CHAPTER 9AWAR TAXES AND WAR TAX RATES Sec 1650 War tax rates of certain miscellaneous taxes
36
Retailers excise tax on luggage etc
37
Articles classifiable under more than one section
38
Floor stocks refunds on electric light bulbs
39
CHAPTER 10ADMISSIONS AND DUES SUBCHAPTER AADMISSIONS Sec 1700 Tax
40
Printing of price on ticket
41
Admission defined
42
SUBCHAPTER CPROVISIONS COMMON TO ADMISSIONS AND DUES Sec 1715 Payment of tax_ 43 Sec 1715 Payment of tax_ Sec 1716 Retur...
43
Addition to tax in case of nonpayment
44
Records statements and returns
45
Imposition of tax 46
49
Silver bullion
50
Playing cards
52
Payment of tax
54
Affixing
55
Methods of safeguarding
56
Use of uncanceled stamps
58
SUBCHAPTER DSPECIAL PROVISIONS APPLICABLE TO PLAYING CARDS Sec 1830 Exemption in case of exportation
59
Other laws applicable
60
CHAPTER 12SAFE DEPOSIT BOXES Sec 1850 Tax
61
Regulations
62
CHAPTER 13CIRCULATION OTHER THAN OF NATIONAL BANKS Sec 1900 Rate of tax
63
Returns and payment of tax
64
Penalty for refusal or neglect to make return or payment
65
CHAPTER 14COTTON FUTURES Sec 1920 Tax
66
Exemption of tendered grade contracts
68
Exemption of specific grade contracts
69
Cotton standards
70
Collection and enforcement
71
Immunity of witnesses
72
Other laws applicable
73
CHAPTER 15TOBACCO SNUFF CIGARS AND CIGARETTES SUBCHAPTER ARATE AND PAYMENT OF Tax Page Sec 2000 Rate of tax
74
Taxpayer
75
Payment of tax
76
SUBCHAPTER BMANUFACTURERS DEALERS AND PEDDLERS PART 1 DEFINITION AND REQUIREMENTS OF TOBACCO AND SNUFF M...
77
Certificate Sec 2015 Sign
78
Books
79
Sign 80
80
Monthly abstracts
81
Statement of location of business and places of storage Sec 2053 Bond
82
Monthly reports 83
83
Statement
84
Sales of cigars and cigarettes
90
PENALTIES AND FORFEITURES OF SPECIAL APPLI
96
Unlawful purchase receipt possession or sale penalties
102
ŚUBPART BMANUFACTURERS AND CUSTOMS OFFICERS Sec 2180 Manufacturers
103
Customs officers 105 Sec 2181 Customs officers SUBCHAPTER FMISCELLANEOUS PROVISIONS Sec 2190 Disposal of forfeited tobacco snuff ci...
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
CHAPTER 21COCONUT AND OTHER VEGETABLE OILS
129
Stamps
135
Forfeitures
142
Sec 2567
144
Regulations
150
Recovery of penalties and forfeitures
156
Books records and returns
162
Stamps for distilled spirits
170
Disposal of forfeited equipment and material for distilling
177
Plan of distillery
183
Keeping distillery accessible
189
Drawing off water and cleansing worm tubs
194
Distillers books
195
Penalty for using false weights and measures
196
Relief from assessments under section 2846
197
Exemption of distillers of ethyl alcohol from certain provisions
198
Suspension and resumption of distilling
199
Release of distillery before judgment
200
Burden of proof in cases of seizure of spirits
201
Penalty for unlawful rectifying
202
Exemption of States from provisions of section 2857
203
Limitation on purchases by rectifiers and dealers Sii
204
Marking and stamping packages filled on premises of wholesale dealers
205
Buying or selling used casks bearing inspection marks
206
Regulation of traffic in containers of distilled spirits
207
Establishment and control 207 Sec 2872 Establishment and control Sec 2873 Regulations for establishment maintenance and supervision
208
Remission of tax on spirits accidentally lost
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 Sec 3031 Tax on brandy or spirits used in fortification Sec 3032 Fortification of wines
232
Withdrawal of wine spirits
233
Supervision of fortification of sweet wine
234
Removal of domestic wines free of tax
236
Grape and like wines for industrial use
237
Assignment of storekeepergaugers to fruit distilleries and win eries
238
Application of natural wine provisions to citrusfruit wines and other like wines
239
Drawing off and transfer of alcohol for denaturation
240
Recovery of spirits for reuse in manufacture
241
Establishment of denaturing plants Sec 3103 Exemption of industrial alcohol plants and warehouses from
242
Regulations for establishing bonding and operation of plants and warehouses
243
Withdrawal of alcohol taxfree 243 Sec 3108 Withdrawal of alcohol taxfree Sec 3109 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 MOLEOMARGARINE Sec 3200 Tax
269
PART IIADULTERATED AND PROCESS OR RENOVATED BUTTER
270
Registration
276
Casual sales
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
Expense
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
Tax on gasoline
308
Credits and refunds
314
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
328
CHAPTER 32SUGAR SUBCHAPTER AMANUFACTURE Sec 3490 Tax
329
Exportation
330
Regulations
331
Defi ons Sec 3508 Termination of taxes
332
CHAPTER 34INFORMATION AND RETURNS
333
CHAPTER 35ASSESSMENT
340
Prohibition of suits to replevy property taken under internal
346
Partial discharge of property
347
Effect of certificates of release or partial discharge 348 Sec 3675 Effect of certificates of release or partial discharge Sec 3677 Extended application o...
348
Ishii i
349
SUBCHAPTER CDISTRAINT PART IDISTRAINT 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
SUBCHAPTER ESUITS BY UNITED STATES Sec 3740 Authorization to commence suit
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
346
389
194
415
134
417
138
433

Common terms and phrases

Popular passages

Page 42 - ... 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 10 - ... or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs, or waterways used exclusively for supplying and storing water for farming purposes...
Page 369 - partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization, through or by means of which any business, financial operation, or venture is carried on, and which is not, within the meaning of this title, a trust or estate or a corporation; and the term "partner" includes a member in such a syndicate, group, pool, joint venture, or organization.
Page 324 - On all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers of legal title to shares or certificates of stock in any association, company, or corporation, whether made upon or shown by the books of the association, company, or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale...
Page 30 - ... beneficiary association providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents, if...
Page 112 - That for the purpose of this act the word "butter" shall be understood to mean the food product usually known as butter, and which is made exclusively from milk or cream, or both, with or without common salt, and with or without additional coloring matter.
Page 426 - Commissioner or notice from the collector, be due and payable to the collector before the expiration of the period for filing the return. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 1 per centum a month from the time when the tax became due until paid.
Page 8 - Voluntary employees' beneficiary associations providing for the payment of life, sick, accident, or other benefits to the members of such association or their dependents...
Page 28 - wages" means all remuneration for employment, including the cash value of all remuneration paid in any medium other than cash ; except that such term shall not include...
Page 343 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.

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