ADMINISTRATIVE PROVISIONS-Continued

Applicability of general administrative provisions-Continued

to Cotton futures tax..

to Employment taxes..

to Floor stocks refunds..

to Liquor taxes___

Section

1934

... 1430, 1536, 1610

------

to Machine guns and short-barrelled firearms tax.

to Manufacturers' excise taxes..

to Marihuana occupational taxes.

to Marihuana transfer tax....

to Narcotics occupational taxes.

to Occupational taxes in general_

to Opium, etc., tax.

to Pistols and revolvers tax.

to Retailers' excise tax on luggage, etc.

to Retailers' excise taxes in general.

to Safe deposit boxes..

to Stamp taxes on documents, etc..
to Sugar tax.

to Tobacco, etc., taxes.

to Transportation and communication taxes..

to White phosphorus match tax.

Assessment. See ASSESSMENT OF TAX.

Collection of taxes. See COLLECTION OF TAXES.

1656 (c), 1657 (c)

3172 (a), 3175

2731

3449

3237

2601

3227 (a)
3281

Information and information returns. See INFORMATION AND

INFORMATION RETURNS.

as to Manufacturers' excise and import taxes..

Miscellaneous provisions___

as to Transportation and communication taxes..

ADMINISTRATORS. See ESTATES; FIDUCIARIES.

3440-3453

3790-3804

3470-3473

Discretionary method allowed Commissioner for collecting tax. -

Nonpayment, addition to tax in case of..

Occupational taxes (see also OCCUPATIONAL TAXES):

Penalties

Tax_

Other laws applicable.

Penalties--

Tax; rate, how paid..

Wholesale dealers, books and returns of

ADVERTISING:

in Newspapers. See NEWSPAPERS.

Misrepresentation as to effect of taxes, penalty for...

AFFIDAVITS. See OATHS, ETC.

AFFILIATED CORPORATIONS, sales, etc., of pistols and revolvers to;

definition of "affiliated".

AFFIRMATIONS. See OATHS, ETC.

2704 (b) (1)

AGENTS (see also INTERNAL REVENUE AGENTS):

Liability of principal for acts of

Section

1932

1632

2050 (b)

Performance of acts required of employers in connection with em-
ployment taxes..

3798 (b)

Tobacco growers' cooperative associations as sales agents
as Transferees of assets of an insolvent bank or trust company.
AGRICULTURAL LABOR not included in term "employment", for pur-
pose of employment taxes; definition.____ 1426 (b) (1), (h), 1607 (c) (1), (1)
AGRICULTURAL ORGANIZATIONS (see also ASSOCIATIONS; FARM-
ERS' ASSOCIATIONS, ETC.):

2801 (e) (5)

Farm cooperatives, distillers associated as members of.
Service for, not included in term "employment", for purpose of
employment taxes_
1426 (b) (10) (A, B), 1607 (c) (10) (A, B)
AIDING PREPARATION OF FRAUDULENT RETURNS, ETC.

3793 (a) (1)

(C), (b) (1)

AIR CIRCULATORS AND HEATERS (ELECTRIC), tax on______

3406 (a) (3)

3412 (c) (2), 3443 (a) (3) (A) (iii)

Inclusion in term "vessels", for exemption from certain taxes_

3451

ALASKA (see also TERRITORIES):

Inclusion in term "State", for purpose of employment taxes.

Inclusion in term "United States"

1532 (f)

Marihuana, applicability of provisions as to--
Opium, etc., applicability of provisions as to

2602

2563

ALCOHOL (see also DISTILLED SPIRITS; LIQUOR):

Definitions_

3124

Denaturation:

Abandoned spirits, sale for denaturation without payment of
tax__.

3074

Delivery of denatured alcohol by common carriers, where deemed
made_

Regulations for establishment, bonding, and operation of de-
naturing plants___

3105

Sale of denatured alcohol tax-free__

3109

Taxability of unlawfully denatured alcohol, etc..

3111

Unlawful use or concealment of denatured alcohol, penalty for
Withdrawal from bond tax-free.

Importation and withdrawal for industrial purposes or for use of
United States, free of internal revenue tax--

Puerto Rico and Virgin Islands, application of general provisions
to...

3123

Regulations for establishment, bonding, and operation of.
Removal of spirits to, for redistillation...

3105

2883 (e)

Seized property, release upon execution of bond..

3118

Subpoena to testify or produce records, compliance with..
Transfer of alcohol to other plants or warehouses_.

3119

3107

Violations, prosecution of__

Withdrawal of alcohol tax-free-.

3117

3108

Withdrawal of imported alcohol for beverage purposes, payment
of tax..

3125 (a)

Production by extraction of water not rectification; not taxable as
rectified spirits___

2801 (c) (2)

Raising of proof not required of manufacturers of distilled vinegar... 3110
Sugar used in distillation of industrial alcohol, refund of tax on

3494

Tax on:

Applicability of general administrative, etc., provisions_-
on Denatured alcohol, etc., produced in violation of law or regula-
tions...

Time of attachment; joint and several liability; lien; collection. 3112
Withdrawal tax-free for certain purposes -

3108, 3125

Transfer into tank cars for export. -

2888

Use for chemicals or flavoring extracts, when special tax not required_ 3250 (i)
Use in fortification of sweet wines..

3043 (a)

ALCOHOL TAX UNIT DISTRICT SUPERVISORS:

Control of internal revenue bonded warehouses__

2872

Withdrawal of distilled spirits in case of excessive leakage.
ALDEHYDES; distillates containing, removal for denaturation or destruc-
tion_____

2880 (a)

2916

ALE.

See FERMENTED LIQUORS.

ALIENS (see also NONRESIDENT ALIENS):
Appraisers of seized property must be citizens.
Manufacturers of opium for smoking must be citizens.

3724 (a)

2569 (c)

Transfer of securities, when exempt from tax... 1802 (c) (7), 3481 (b) (7)

"ALLOWED EXPENSES" (see also EXPENSES).

AMERICAN NATIONAL RED CROSS:

1805

Telephone, etc., service for, exemption from tax...
Transportation for, exemption from tax..

3466 (a)

3469 (f) (1), 3475 (b) (1)

AMERICAN SAMOA (see also POSSESSIONS OF THE \UNITED

Services on or in connection with, not included in term "employ-

ment", for purpose of employment taxes__

1426 (b), 1607 (c)

Unemployment funds, contributions to..

1606 (f)

AMUSEMENT DEVICES (Coin-Operated, Occupational Taxes):

Administrative provisions. -

Definitions_.

Rate of tax__

ANNATTO MIXTURES AND COMPOUNDS, inclusion in term "oleo-
margarine".

farms, applicability of employment

1426 (h), 1607 (1)

2300

ANNUITY CONTRACTS (Foreign), stamp tax on----

1800, 1804 (b), 1809,
1815-1823, 1835-1838

ANTI-CRUELTY SOCIETIES.

See CRUELTY, SOCIETIES FOR PRE-

VENTION OF.

"employment”.

APERITIF WINES.

APOSTOLIC ASSOCIATIONS, when service for not included in term

2801 (e) (4)

1426 (b) (10) (A), 1607 (c) (10) (A)

2360 (b)
2311 (c)

2814 (a) (1), 2815 (e)

from Disapproval of bond of manufacturer of snuff or tobacco_____ 2013

APPLE WINE and APPLE BRANDY.

ARMY. See MILITARY AND NAVAL FORCES.

AROMATIC CACHOUS, tax on----

ARREST for neglect or refusal to obey summons.

ASSESSMENT OF TAX:

Abatement. See ABATEMENT OF TAX.

Additional assessments, credit in case of; definition.
on Alcohol

Applicability of general provisions:

to Admissions tax and dues tax..

to Industrial alcohol__--

to Liquor taxes in general.

to Narcotics occupational taxes_

to Opium, etc__

to Pistols and revolvers _ _

to Tobacco, etc., taxes..

3691 (a) (2)

ASSESSMENT OF TAX-Continued

Authority in general as to...

on Brandy or wine spirits used for fortification of wine..
by Commissioner, in general

Deficiency. See DEFICIENCIES.

on Distilled spirits removed other than to bonded warehouse--
on Distilled spirits subject to excessive leakage in warehouse.
Double tax for evasion or attempt to evade tax on wines. -
Double tax on rectified spirits..

Effect of closing agreements as to..

on Filled cheese, if tax unpaid by stamp.
General superintendence by Commissioner..
on Imported fish, etc., oil__.

on Imported sugar..

on Insolvent banks, when prohibited_
Jeopardy assessments.

3798

See JEOPARDY ASSESSMENTS.

on Leaf tobacco sold in violation of I. R. C. 2057 and 2059_

2060

War postponement.

on Wines

ASSIGNMENTS. See TRANSFERS.

ASSISTANT COMMISSIONERS:

3643

3694

1809 (b) (2), 1837

3653

Tax collected or withheld from another person.

Validity conclusively presumed, in actions to clear title to realty - 3679 (c)

on White phosphorus matches.

3804

2651 (c) (2)
3030 (b) (2)

3661

2002 (b) (1)

3651 (b)

Delegation to, of powers of Commissioner as to alcohol.____

ASSOCIATIONS (see also CORPORATIONS):

3121 (b)

Building and loan. See BUILDING AND LOAN ASSOCIATIONS.
Engaged in production of sugar, restriction on investment or specula-
tion in interests in..

3506

Exemption of certain associations from stamp tax on securities. 1808 (c, d)
Inclusion in term "company".