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Sec. 1420. Collection and payment of taxes...
Sec. 1421. Overpayments and underpayments.
Sec. 1422. Erroneous payments..
Sec. 1423. Sale of stamps by postmasters_
Sec. 1424. Expenditures incurred by the Post Office Department...
Sec. 1425. Penalties relating to stamps and other collection devices.-
Sec. 1426. Definitions___
Sec. 1428. Estimate of revenue reduction_.
Sec. 1429. Rules and regulations_
Sec. 1430. Other laws applicable.
Sec. 1432. [Short title]__.
SUBCHAPTER B-EMPLOYMENT BY CARRIERS
Sec. 1520. Rate of tax.
PART III-TAX ON EMPLOYERS
Sec. 1521. Adjustments--
Sec. 1522. Overpayments and underpayments..
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233
SUBCHAPTER C-TAX ON EMPLOYERS OF EIGHT OR MORE
Sec. 1650. War tax rates of certain miscellaneous taxes..
Sec. 1651. Retailers' excise tax on luggage, etc.
Sec. 1652. Leases, conditional sales, existing contracts, etc.---
Sec. 1653. Articles classifiable under more than one section...
Sec. 1656. Floor stocks refunds on distilled spirits, wines, and cordials,
and fermented malt liquors...
Sec. 1657. Floor stocks refunds on electric light bulbs..
Sec. 1658. Telegraph, telephone, radio, and cable facilities-
Sec. 1659. Definition of "rate reduction date".
Sec. 1719. Discretionary method allowed Commissioner for collecting tax_
Sec. 1720. Records, statements, and returns..
Sec. 1721. Rules and regulations_
Sec. 1722. Other laws applicable..
Sec. 1724. Cross references -
Sec. 1901. Exemption from tax....
Sec. 1902. Returns and payment of tax-
Sec. 1903. Estimation of outstanding circulation in default of return...
Sec. 1904. Penalty for refusal or neglect to make return or payment_
Sec. 1905. Definition of bank or banker__
Sec. 1906. Application of chapter to national banks..
Sec. 1920. Tax...
CHAPTER 14-COTTON FUTURES
Sec. 1921. Exemption of spot cotton..
Sec. 1922. Exemption of basis grade contracts_
Sec. 1923. Exemption of tendered grade contracts_
Sec. 1924. Exemption of specific grade contracts..
Sec. 1925. Form and validity of contracts..
Sec. 1926. Cotton standards__
Sec. 1927. Bona fide spot markets.
Sec. 1928. Collection and enforcement_
66
68
69
70
71
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73
CHAPTER 15-TOBACCO, SNUFF, CIGARS, AND
PART I-DEFINITION AND REQUIREMENTS OF TOBACCO AND
SNUFF MANUFACTURERS
Sec. 2040. Purchases of leaf tobacco from other manufacturers or dealers_
81
Sec. 2052. Statement of location of business and places of storage_
83
Sec. 2137. Refund to exporter instead of manufacturer..
SUBCHAPTER E-PENALTIES AND FORFEITURES
PART I-PENALTIES AND FORFEITURES COMMON TO TO-
BACCO, SNUFF, CIGARS, AND CIGARETTES
Sec. 2150. Failure to register, penalty---
93
Sec. 2151. Fraudulently stamped packages, possession, sale of, or from,
penalty.
Sec. 2152. Peddling unlawfully, penalty.
Sec. 2153. Peddler's certificate, refusal to permit inspection, penalty..
Sec. 2154. Peddlers, forfeitures relating to
94
Sec. 2155. Relanding unlawfully when shipped for export, penalty and for- feiture...
Sec. 2156. Information, returns, and payment of tax, violations relating to;
penalties...
95
PART II-PENALTIES AND FORFEITURES OF SPECIAL APPLI-
CATION TO TOBACCO AND SNUFF
Sec. 2160. Persons in general__
Sec. 2161. Manufacturers..
Sec. 2162. Dealers in leaf tobacco, penalties.
Sec. 2163. Customs officers. -
PART III-PENALTIES AND FORFEITURES OF SPECIAL APPLI-
CATION TO CIGARS OR CIGARETTES
SUBPART A-PERSONS IN GENERAL
Sec. 2170. Unlawful boxing, penalty and forfeiture..
100
Sec. 2171. Unlawful removal from manufactory, forfeiture and penalty-.
Sec. 2172. Fraudulent use of stamps, penalty-
101
Sec. 2173. Unlawful purchase, receipt, possession, or sale, penalties...
Sec. 2174. Sale of imported cigars improperly packed and stamped, penalty.
Sec. 2175. Absence of stamp, forfeiture..
102
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