COSTS-Continued

of Levy, inclusion in amount to be collected..

Lien in favor of United States for..

No deduction for, on deposit of collections.

Payment in connection with redemption of real estate distrained.
in Prosecutions for assisting preparation or presentation of false re-
turns, etc.

on Sale of indivisible property subject to distraint_
in Suits for penalties and forfeitures..

Section

3692

3670

3971 (a)

3702 (a)

3793 (b) (1)
3712, 3971 (b)
3745 (d)

COURTS (see also DISTRICT COURTS; EVIDENCE; JUDGMENTS
AND DECREES; SUITS; SUITS BY UNITED STATES):
Certificates and deeds under executions issued from, transmission to
Commissioner..

3705

Collection of debts contracted in sales to evade tax not to be en-
forced....

3324 (a)

3741

1925 (b)

1534

2359

Continuance of suits and criminal proceedings.
Enforcement of certain cotton contracts restricted.
Jurisdiction to compel compliance with carriers' tax provisions
Recovery of fines, penalties, and forfeitures relating to filled cheese__
Recovery of fines, penalties, and forfeitures relating to oleomargarine.
Recovery of fines, penalties, and forfeitures relating to white phos-
phorus matches...

2310

2658

Review of refusal or revocation of permits to manufacture, etc., tax-
free alcohol..

3114 (a-c)
3691 (a) (3)

COWS, exemption from distraint and sale..........

CREDITS (see also ABATEMENT OF TAX; EXEMPTIONS (TAX);
REFUNDS)

After periods of limitation, when void.......
against Automobile, etc., tax..

3775

3403 (e)

to Brewers, for tax paid on beer, etc., becoming unsalable or lost----
Claims for:

3154

Limitation on, in general.

as Prerequisite to suit for refund__

3313
3772 (a)

for Coconut, etc., oil processing tax paid on oil, etc., sold to States,
etc.----

Effect of closing agreements as to----

against Employment taxes:

for Erroneous payments made...

for State unemployment insurance taxes..

1422, 1531
1601, 1602

2473

3760 (b) (2)

CREDITS-Continued

Floor stocks tax credits in case of distilled spirits, wines, and fermented Section

malt liquors...

Floor stocks tax credits in case of electric light bulbs..
Interest on, review of Commissioner's decisions as to___

against Manufacturers' excise and import taxes in general.

of Overpayments of tax:

Admissions tax and dues tax.

Interest

Payments after limitation period expired..
Pistols and revolvers tax..

Safe deposit box tax..

Void if after period of limitation on refunds

against Retailers' excise taxes_

against Transportation and communication taxes_

War postponement...

1656

1657

3790

3443

1715 (d)

3771

3770 (a) (2, 3)

2703

1854

3775 (b)

2407

3471

3804

for Wine spirits used in fortifying sweet wines...

3032 (a)

CRICKET BALLS AND BATS, tax on...

CRIMINAL OFFENSES (see also FINES, PENALTIES, and FOR-

Concealment of assets, etc., in connection with compromises or closing
agreements

Continuance of criminal proceedings-

Conviction of certain offenses as bar to approval of bond of distiller,
etc..

3120

3121

3761 (a)

as to Books of rectifiers and wholesale liquor dealers.
Breaking locks or gaining access to cistern rooms, etc..
Breaking seals on distillery equipment__

2857 (a)

2821

2851 (a)

Distilling, etc., after notice of intention to suspend work.

Failure of distiller to give or renew bond, or false bond.
False weights and measures, use at distilleries_.

2814 (a) (1)

2842

as to Mash, wort or wash_

2834

Notice of business of distiller or rectifier, failure to give, or
notice__

Omitting entries or making false entries in distillers' books__
Packages:

Records of spirits sold, failure of distillers to keep, etc.......

Reuse of stamps or bottles, etc.--

as to Signs of distillers, rectifiers, and wholesale liquor dealers...--

Willful failure to render correct return of materials used in manu-

facture__

2811

CRIMINAL OFFENSES-Continued

as to Employment taxes_

Expenses of detecting and punishing-

Failure of transportation companies to register.

Failure to obey summons.

False returns, etc., delivery or disclosure of

as to Fermented liquors in general.

as to Filled cheese...

Forcible obstruction of officers or rescue of seized property.

Fraudulent bonds, returns, claims, etc.--.

Gasoline tax, failure to register or give bond..

Imported cigars, liability of owner or importer.
as to Liquor in general..

3745 (a)

2409

1820-1823, 3481 (a)

1935
3748 (a)
3506

as to Machine guns and short-barrelled firearms..
as to Marihuana__.

as to Miscellaneous taxes__

Nonpayment of special taxes (liquor).

as to Occupational taxes:

Filled cheese__

Marihuana_

Narcotics.--.

Oleomargarine...

Process or renovated and adulterated butter_.

as to Oleomargarine_

as to Opium, etc...

as to Opium for smoking..

as to Pistols and revolvers.

as to Rectified spirits and wines__

Report by collector to district attorney as to...

Retailers' excise taxes, misrepresentation as to effect on price..
as to Stamp taxes on documents, etc.---

under State law, no exemption for paying cotton futures tax.......
Statute of limitations as to-

Sugar, officials investing or speculating in.
as to Tobacco, snuff, cigars, and cigarettes-

as to White phosphorus matches-

as to Wines__.

2151-2153, 2155, 2156,

2160-2163, 2170-2174, 2176, 2180, 2181

Unauthorized use, etc., of employment tax stamps, etc.

CROQUET BALLS AND MALLETS, tax on..

CRUDE PETROLEUM. See OIL.

1425

2656

3043

3406 (a) (1)

CRUELTY, SOCIETIES FOR PREVENTION OF:
Service for, not included in term "employment", for purpose of em-

ployment taxes___.

1426 (b) (8), (10) (A), 1607 (c)

(8), (10) (A)

3406 (a) (1)

CURLING STONES, tax on-----

CUSTODIANS, when transfers to or from, exempt from stamp tax. 1802 (b, c),

CUSTOMS DUTIES. See IMPORTS.
CUSTOMS OFFICERS:

Distilled spirits withdrawn for export, duties as to-
Imported adulterated butter, powers and duties as to
Imported oleomargarine, powers and duties as to---
Imported tobacco, etc., powers and duties as to; penalties
Manufacturing bonded warehouses__

Perfumes containing distilled spirits, imported, collection
of tax on..

Requisitions for tobacco and snuff stamps-
Tobacco, etc., exported, certificates as to..

White phosphorus matches, to prevent exportation of____

DEALERS (see also RETAIL DEALERS; WHOLESALE DEALERS):
in Adulterated butter..

in Firearms:

Books, records, and returns_

Definition.

Section

2323

2724

2733 (f)

of Collector in distraint proceedings, delivery of record to successor
in office.

3706 (e)

3280 (a)

3672 (b) (2)

of Special taxpayer, effect on tax liability.
DEBENTURES (see also BONDS (INDEBTEDNESS); SECURITIES):

Inclusion in term "security".

Issue, stamp tax on.......
Transfer, stamp tax on....

DEBTS. See INDEBTEDNESS.

1800, 1801, 1808, 1809, 1815-1823, 1835-1838

DECEDENTS; transferees' liability, stamp tax------
DECISIONS of Commissioner, restriction on review of
DECK TENNIS EQUIPMENT, tax on...-

DECREES. See JUDGMENTS AND DECREES.
DEEDS (see also CONVEYANCES OF PROPERTY):
of Sale in distraint proceedings....

Stamp tax on.

Bottled for export, payment of tax on

3480, 3481, 3483

2846-2848

3771 (c)

in Production of distilled spirits, assessments against distillers for;
relief, etc..

"Company", in connection with employment by carriers.

"Compensation" (for unemployment)..

"Compensation" (of employees of carriers, etc.).

"Container" of alcohol..

"Computation date".

"Continental United States".

"Contract of sale".

"Contributions", under Federal Unemployment Tax Act.

"Corporation".

2110 (b)

2110 (a)

3267 (b)

3797 (a) (13)

3797 (a) (12)

1532 (g)

2800 (a) (2), 2809 (b), 2811 (a)`

Distilling material, certain product to be regarded as
"Domestic" corporation or partnership--

"Dues"

"Employment".

3030 (a) (1) (A), (2)
2801 (e) (5), 2809 (a)

2825
3797 (a) (4)

1712 (a)

Engaged in a trade or business, in respect of a coin-operated device.

Exportation, in the case of tobacco, etc..

3267 (c)

2197 (b)

3460 (b)

1426 (h), 1607 (1)

3797 (a) (6)

"Guaranteed employment account".

Imported, to include smuggled or brought into U. S. unlawfully-

Importer, manufacturer, or producer of opium, etc.

In the service of an employer (carrier)

2350 (b)

2733 (a)

2477

3797 (b)

1804 (d) (1)

"Initiation fees".

"Insurer".

"Interest in silver bullion"

"International organization"

1712 (b)

1804 (d) (2)

1805

3797 (a) (18)

"Interstate commerce".

2733 (g)

"Isonipecaine".

3228 (e)

"Lumber".

3424 (b)

"Machine gun".

2733 (b), 3173 (c) (4)

"Manufactured sugar".

3507 (b)

Manufacturer of automobile parts or accessories, when vendee con-