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

Floor stocks refunds on electric light bulbs Sec 1658 Telegraph telephone radio and cable facilities Sec 1659 Definition of rate reduction date
39
Tax CHAPTER 10ADMISSIONS AND DUES SUBCHAPTER AADMISSIONS
40
Printing of price on ticket
41
Penalties__ Sec 1704 Admission defined Sec 1710 Tax SUBCHAPTER BDUES Sec 1711 Exemptions from tax Sec 1712 Definitions SUBCHAPTER...
42
Payment of tax Sec 1716 Returns
43
Addition to tax in case of nonpayment Sec 1718 Penalties___ Sec 1719 Discretionary method allowed Commissioner for collecting tax_
44
Records statements and returns Sec 1721 Rules and regulations_ Sec 1722 Other laws applicable Sec 1724 Cross references
45
Imposition of tax Sec 1801 Corporate securities Sec 1802 Capital stock and similar interests Sec 1804 Insurance policies
49
Silver bullion
50
Playing cards Sec 1808 Exemptions
52
Payment of
54
Affixing Sec 1816 Cancellation_ SUBCHAPTER BSTAMPS Sec 1817 Supply
55
Methods of safeguarding
56
Returns and payment of tax
64
Cotton standards__
70
CIGARETTES
74
Monthly abstracts_
81
SUBCHAPTER DIMPORTATION AND EXPORTATION
91
Manufacturers
97
SUBCHAPTER FMISCELLANEOUS PROVISIONS Sec 2190 Disposal of forfeited tobacco snuff cigars and cigarettes Sec 2191 Inspection of cigars ...
105
Record of manufactures _ _ Sec 2194 Records statements and returns Sec 2195 Rules and regulations Sec 2196 Other laws applicable Sec 2197 Territ...
106
Cross references
107
CHAPTER 16OLEOMARGARINE ADULTERATED BUT TER AND PROCESS OR RENOVATED BUTTER SUBCHAPTER AOLEOMARGARINE...
108
Manufacturers
109
Wholesale dealers_ 1
110
Exportation 1
111
Forfeitures__ 1
113
Tobacco stamp laws applicable_ 1
114
Tax_ 11
116
Penalties___ 11
118
CHAPTER 17FILLED CHEESE Sec 2350 Definitions__ 22222222
120
Wholesale dealers
121
Retail dealers Sec 2355 Stamps on emptied packages Sec 2356 Importation___ Sec 2357 Penalties
122
CHAPTER 19RETAILERS EXCISE TAXES Sec 2400 Tax on jewelry etc
125
Return and payment of retailers excise taxes
126
Leases conditional sales etc
127
Applicability of administrative provisions
128
Tax_
129
Returns
130
Contracts prior to January 26 1934
131
CHAPTER 22FISH ANIMAL AND VEGETABLE OILS Sec 2490 Imposition of tax
132
Construction of taxing provision
133
CHAPTER 23NARCOTICS SUBCHAPTER AOPIUM AND COCA LEAVES Sec 2550 Tax
134
Stamps
135
Packages
136
Records statements and returns
138
Inspection and copies of returns duplicate order forms and pre 12
139
Forfeitures_
142
Regulations
143
Administration in insular possessions and Canal Zone
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
VIII
160
Stamps
161
Penalties__
163
Regulations
164
CHAPTER 26LIQUOR SUBCHAPTER ADISTILLED SPIRITS PART IPROVISIONS RELATING TO TAX Sec 2800 Tax_
165
Rectified spirits
167
Stamps for distilled spirits
170
Stamps for containers of distilled spirits
172
Detention of casks or packages on suspicion__
174
Penalties and forfeitures
175
Disposal of forfeited equipment and material for distilling
177
Definitions__
178
Return of materials used in the manufacture of distilled spirits_
179
Notice of intention to rectify
180
Distillers bond__
181
Conditions of approval of distillers bond_
182
Plan of distillery
183
Survey of distillery
184
Notice of manufacture of and permit to set up still_
185
Premises prohibited for distilling
186
Penalty for breaking locks or gaining access to cistern room or building
187
Changes in apparatus and fastenings
188
Keeping distillery accessible
189
Distillers and rectifiers to furnish facilities and give assistance for examination of premises
190
Signs of distillers rectifiers and wholesale liquor dealers
191
Distilling without giving bond
192
Vinegar factories operated prior to March 1 1879
193
Penalty for using material or removing spirits in absence of storekeepergauger
194
Release of distillery before judgment
200
Buying or selling used casks bearing inspection marks
206
Transfer of spirits at registered distilleries
212
Transfer of spirits into tank cars for export_
218
PART IVMISCELLANEOUS PROVISIONS RELATING TO DISTILLED SPIRITS Page Sec 2900 Date of withdrawal
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
Recovery of spirits for reuse in manufacture
241
Establishment of denaturing plants
242
Regulations for establishing bonding and operation of plants and warehouses
243
Sale of denatured alcohol taxfree
244
Refund of tax on alcohol for loss or leakage
245
Penalties
247
XI
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 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 I...
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 I DISTRAINT 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
Definitions___ 144
484

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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