The Provisions of the Internal Revenue Code Relating to Excise Taxes (second Editions) ..., Compiled for the Use of ... by Members of Its Staff

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Articles classifiable under more than one section
38
Floor stocks refunds on electric light bulbs
39
CHAPTER 10ADMISSIONS AND DUES SUBCHAPTER AADMISSIONS Sec 1700 Tax
40
Printing of price on ticket
41
Admission defined
42
SUBCHAPTER CPROVISIONS COMMON TO ADMISSIONS AND DUES Sec 1715 Payment of tax
43
Addition to tax in case of nonpayment
44
Records statements and returns
45
CHAPTER 11DOCUMENTS OTHER INSTRUMENTS AND PLAYING CARDS SUBCHAPTER ARATE AND PAYMENT OF Tax Sec 1800 Imposi...
46
Insurance policies
49
Silver bullion
50
Playing cards
52
Payment of tax
54
Affixing
55
Methods of safeguarding
56
Use of uncanceled stamps
58
Exemption in case of exportation
59
Other laws applicable
60
CHAPTER 12SAFE DEPOSIT BOXES Sec 1850 Tax
61
Regulations
62
CHAPTER 13CIRCULATION OTHER THAN OF NATIONAL BANKS Sec 1900 Rate of tax
63
Returns and payment of tax
64
Penalty for refusal or neglect to make return or payment
65
CHAPTER 14COTTON FUTURES Sec 1920 Tax
66
Exemption of tendered grade contracts
68
Exemption of specific grade contracts
69
Cotton standards
70
Collection and enforcement
71
Immunity of witnesses
72
Other laws applicable
73
Statement of location of business and places of storage
82
Packages
84
Sales of cigars and cigarettes
90
PART IIPENALTIES AND FORFEITURES OF SPECIAL APPLI
96
Unlawful purchase receipt possession or sale penalties
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
Tobacco stamp laws applicable
124
Tax on jewelry etc
125
Return and payment of retailers excise taxes
126
Leases conditional sales etc
127
Applicability of administrative provisions
128
CHAPTER 21COCONUT AND OTHER VEGETABLE OILS Sec 2470 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 scriptions
139
Forfeitures
142
Regulations
143
Administration in insular possessions and Canal Zone
144
Penalty
145
SUBCHAPTER DDELEGATION OF POWERS AND DUTIES BY
151
CHAPTER 25FIREARMS
157
Books records and returns
162
PART IVMISCELLANEOUS PROVISIONS RELATING TO DISTILLED SPIRITS
165
Bond
167
Stamps for distilled spirits
170
Disposal of forfeited equipment and material for distilling
177
Registry of stills
185
Survey of distillery
185
Distillers and rectifiers to furnish facilities and give assistance
190
Drawing off water and cleansing worm tubs
194
Distillers books
195
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
Bign
221
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 228 Sec 3030 Tax Sec 3031 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
Regulations for establishing bonding and operation of plants and warehouses
243
Refund of tax on alcohol for loss or leakage
245
Importation of alcohol for industrial purposes
251
Permit to operate brewery temporarily at another place
258
Territorial extent of
265
PART IIADULTERATED AND PROCESS OR RENOVATED BUTTER
270
Registration
276
Casual sales
283
Stamps
290
Assessment of unpaid taxes payable by stamp
296
PART IIPUERTO RICO Pago Sec 3360 Shipments to the United States
300
SUBTITLE CMANUFACTURERS EXCISE AND IMPORT TAXES AND TEMPORARY TAXES CHAPTER 29MANUFACTURERS EXCISE AND I...
303
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
Notice requiring records statements and special returns
334
CHAPTER 35ASSESSMENT
340
SUBCHAPTER BLIEN FOR TAXES
346
Effect of certificates of release or partial discharge
348
Deeds of sale
354
Stamping marking and branding seized goods
360
Closing agreements
363
Prohibition of administrative review of Commissioners
369
i
370
SUBTITLE E PERSONNEL
377
Statutory provisions not in the Internal Revenue Code
383
194
415
Table of added or amended provisions
433

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Página 9 - agricultural labor" includes all services performed — (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife.
Página 44 - ... 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.
Página 394 - ... transported into any State or Territory, or remaining therein for use, consumption, sale, or storage therein, shall upon arrival in such State or Territory be subject to the operation and effect of the laws of such State or Territory enacted in the exercise of its police powers, to the same extent and in the same manner as though such animals or birds had been produced in such State or Territory, and shall not be exempt therefrom by reason of being introduced therein in original packages or otherwise.
Página 400 - Whenever any person Indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied...
Página 356 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Página 10 - Including the raising, shearing, feeding, caring for, training, and management of livestock, bees, poultry, and fur-bearing animals and wildlife; (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or In salvaging timber or clearing land of brush and other debris left by a hurricane, If the major part of such service is performed on a farm...
Página 57 - Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected.
Página 402 - State to another, or to a foreign country, shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the forfeiture, seizure, and condemnation of property imported into the United States contrary to law.
Página 10 - The provisions of this paragraph shall not be deemed to be applicable with respect to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption. As used in this subsection, the term "farm...
Página 399 - In a case of actual controversy within its jurisdiction, except with respect to Federal taxes, any court of the United States, upon the filing of an appropriate pleading, may declare the rights and other legal relations of any interested party seeking such declaration, whether or not further relief is or could be sought. Any such declaration shall have the force and effect of a final judgment or decree and shall be reviewable as such.

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