Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index
U.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1979
Special edition of the Federal register, containing a codification of documents of general applicability and future effect as of ... with ancillaries.
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72 Stat accordance addition application approved ATF officer authorized bond bonded premises bottling brand certificate chapter claim completely containers copy corporation covering customs dealer denatured alcohol denatured spirits designated at 40 determined Director distilled spirits district explosive export facilities filed firearm Form Formula gallons gauge identification ignated at 40 importer internal issued label less licensed liquors loss manner manufacturer marked materials means ment notice operations original otherwise packages paid paragraph payment percent period permit permittee person plant premises prepared prescribed proof proprietor pursuant quantity reason receipt received records Redes regional regulatory administrator regulations relating removed request respect special tax specially denatured specific stamp statement storage submitted Subpart tank thereof tion transfer United unless whisky wine withdrawal
Página 384 - Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
Página 105 - 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 105 - Bureau at a time and place named in the summons and to produce such books, papers, records, or other data, and to give such testimony, under oath, as may be relevant or material to such inquiry; and take such testimony of the person concerned, under oath, as may be relevant or material to such inquiry.
Página 280 - State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or In places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
Página 175 - 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 176 - State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone). (3) The term "firearm" means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive...
Página 105 - ... or premises, or any wall or partition thereof, or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil; and, upon finding any such pipe or conveyance...
Página 105 - ... and the certificate of service signed by the person serving the summons shall be evidence of the facts it states on the hearing of an application for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty.
Página 342 - Special taxes shall be imposed as of the first day of July in each year, or on commencing any trade or business on which such tax is imposed. In the former case, the tax shall be reckoned for one year, and in the latter, it shall be reckoned proportionately from the...