The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1985 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Página 11
... less . AUTHORITY : August 29 , 1935 , Chapter 814 , sec . 1 , 49 Stat . 977 , as amended ( 27 U.S.C. 202 ) , unless otherwise noted . SOURCE : T.D. 6521 , 25 FR 13833 , Dec. 29 , 1960 , unless otherwise noted . Subpart A - Scope of ...
... less . AUTHORITY : August 29 , 1935 , Chapter 814 , sec . 1 , 49 Stat . 977 , as amended ( 27 U.S.C. 202 ) , unless otherwise noted . SOURCE : T.D. 6521 , 25 FR 13833 , Dec. 29 , 1960 , unless otherwise noted . Subpart A - Scope of ...
Página 12
... less . Distilled spirits in containers of a ca- pacity of one wine gallon or less , except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws , will be deemed to 12 § 2.10 27 CFR Ch . I ( 4 ...
... less . Distilled spirits in containers of a ca- pacity of one wine gallon or less , except anhydrous alcohol and alcohol which may be withdrawn free of tax under the internal revenue laws , will be deemed to 12 § 2.10 27 CFR Ch . I ( 4 ...
Página 16
... less . ( See meaning for " containers " and " packer " . ) Brand label . The label carrying , in the usual distinctive design , the brand name of the wine . Container . Any bottle , barrel , cask , or other closed receptacle ...
... less . ( See meaning for " containers " and " packer " . ) Brand label . The label carrying , in the usual distinctive design , the brand name of the wine . Container . Any bottle , barrel , cask , or other closed receptacle ...
Página 17
... less than 7 per- cent , and not more than 24 percent of alcohol by volume , and if for nonin- dustrial use . [ T.D. ATF - 48 , 43 FR 13532 , Mar. 31 , 1978 , as amended by T.D. ATF - 49 , 43 FR 19848 , May 9 , 1978 ; T.D. ATF - 53 , 43 ...
... less than 7 per- cent , and not more than 24 percent of alcohol by volume , and if for nonin- dustrial use . [ T.D. ATF - 48 , 43 FR 13532 , Mar. 31 , 1978 , as amended by T.D. ATF - 49 , 43 FR 19848 , May 9 , 1978 ; T.D. ATF - 53 , 43 ...
Página 18
... less than 17 per- cent , or , in other cases , less than 18 percent by volume , may be designated as " light sherry , " " light angelica , " " light madeira , " " light muscatel " or " light port , " respectively . ( b ) Class 2 ...
... less than 17 per- cent , or , in other cases , less than 18 percent by volume , may be designated as " light sherry , " " light angelica , " " light madeira , " " light muscatel " or " light port , " respectively . ( b ) Class 2 ...
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Términos y frases comunes
7.5 minute series 72 Stat 93 Stat alcohol by volume alcohol fuel plant amended 26 U.S.C. amended by T.D. ance application ATF officer authorized bonded premises bonded wine cellar boundary brand Budget under control bulk conveyances consignee containers contour line control number 1512 dena denatured alcohol distilled spirits plant ethyl alcohol Fahrenheit filled Form Formula free of tax gional director compliance hydrometer intersection label malt beverages manufacture marked material ment operations packages paragraph payment of tax penal sum percent permit permittee person plant number plant premises prem prescribed processing proof gallons proprie proprietor Puerto Rico Quadrangle quantity quired receipt record redistillation regional director compli regional director compliance serial number shipment specially denatured spirits spir spirits or wines spirits withdrawn statement storage straight line strip stamps Subpart tank tax-free alcohol tilled spirits tion transferred in bond viticultural area whisky wine gallons withdrawal
Pasajes populares
Página 649 - For purposes of this section, "commerce" means travel, trade, traffic, commerce, transportation, or communication among the several States, or between the District of Columbia and any State, or between any foreign country or any territory or possession and any State or the District of Columbia, or between points in the same State but through any other State or the District of Columbia or a foreign country.
Página 462 - Iowa 17 Kansas 18 Kentucky 19 Louisiana 20 Maine 21 Maryland 22 Massachusetts 23 Michigan 24 Minnesota 25 Mississippi 26 Missouri 27 Montana 28 Nebraska 29 Nevada 30 New Hampshire 31 New Jersey 32 New Mexico 33 New York 34 North Carolina 35 North Dakota 36 Ohio 37 Oklahoma 38...
Página 596 - Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one Inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after Investigation, notifies the taxpayer in writing that an additional Inspection is necessary.
Página 648 - Meaning of terms. When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes
Página 652 - A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder, and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger.
Página 565 - Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to operate the...
Página 652 - short-barreled rifle" means a rifle having one or more barrels less than sixteen inches in length and any weapon made from a rifle (whether by alteration, modification, or otherwise) if such weapon as modified has an overall length of less than twenty-six inches. (9) The term "importer...
Página 11 - distilled spirits" as ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof for nonindustrial use. Wine. Section 17(a) of the Federal Alcohol Administration Act defines "wine...
Página 656 - It shall be unlawful for any person — "(1) who is under indictment for, or who has been convicted in any court of, a crime punishable by imprisonment for a term exceeding one year...
Página 662 - Continuing partnerships. Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to...