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

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

From inside the book

Contents

Returns and payment of tax
64
Cotton standards__
70
CIGARETTES
74
Monthly abstracts_
81
Packages
84
SUBCHAPTER DIMPORTATION AND EXPORTATION
91
Manufacturers
97
Empty boxes
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
Tax_
129
Stamps
135
Forfeitures
142
SUBCHAPTER BOPIUM FOR SMOKING Page Sec 2567 Tax
144
Penalty
145
Order forms
146
Stamps
147
Unlawful possession_
148
Inspection of returns order forms and prescriptions Sec 2597 Burden of proof
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
Stamps for distilled spirits
170
Plan of distillery_
183
Distillers and rectifiers to furnish facilities and give assistance
190
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
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
Regulations for establishment maintenance and supervision
208
Storekeepergaugers records__
209
Deposits of spirits in warehouses
210
Withdrawal of spirits from warehouse on original gauge
211
Transfer of spirits at registered distilleries
212
Gauging stamping and branding spirits removed from ware house__
214
Transportation bond on withdrawal of spirits for export_
216
Drawback on spirits
217
Transfer of spirits into tank cars for export_
218
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
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
242
Production use or sale of alcohol ____
243
Sale of denatured alcohol taxfree
244
Refund of tax on alcohol for loss or leakage
245
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 Page Sec 3206 Tax
270
Penalties_
271
Registration
272
Possession of stamped packages as evidence of tax liability
273
23
274
PART VIMARIHUANA Sec 3230 Tax
275
Registration__
276
Exemption from tax and registration_
277
Penalties
278
Cross reference
279
25
282
Casual sales_
283
Retail liquor dealers records
284
Liability in case of business in more than one location___
286
Registration_
287
PART IX COINOPERATED AMUSEMENT AND GAMING DEVICES Sec 3267 Tax on coinoperated amusement and gaming devices
288
Registration
289
Assessment of unpaid taxes payable by stamp_
296
PART IIPUERTO RICO Page Sec 3360 Shipments to the United States
300
Shipments from the United States
302
SUBTITLE CMANUFACTURERS EXCISE AND IMPORT TAXES AND TEMPORARY TAXES CHAPTER 29MANUFACTURERS EXCISE AND ...
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
Notice requiring records statements and special returns
334
Returns executed by Commissioner or collector
335
Listing by collector of taxable objects owned by nonresidents of collection district_ _ _
336
Penalties____
338
Jurisdiction of district courts
339
CHAPTER 35ASSESSMENT Sec 3640 Assessment authority
340
Periods of limitation upon assessment
341
CHAPTER 36COLLECTION SUBCHAPTER AGENERAL PROVISIONS Sec 3650 Collection districts__
342
Establishment by regulation of mode or time of collection_
343
Payment by check and money order
344
Fractional parts of a cent
345
Prohibition of suits to replevy property taken under internal revenue laws
346
Release of lien
347
Effect of certificates of release or partial discharge_
348
Cross references__
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
Table of added or amended provisions
433
Order forms__ 161
486
Regulations for establishing bonding and operation of plants and warehouses_ 243
523

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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