FAMILIES (see also HUSBAND AND WIFE): Heads of families, exemptions from distraint and sale. - Section 3691 (a) of Producers of manufactured sugar, no tax on sugar manufactured 3490 (b) Service by members of, when not regarded as "employment"- 1426 (b) (4), 1607 (c) (5) Wines produced for family use, exemption from tax--- FANFOLD MACHINES, tax on.. FANS (ELECTRIC), tax on__ 3030 (a) (1) (A) 3406 (a) (6) 3406 (a) (3) 3406 (a) (6) FARE REGISTERS AND BOXES, tax on----- FARM LABOR not included in term "employment", for purpose of 1426 (b) (1), (h), FARMERS' ASSOCIATIONS, ETC. (see also AGRICULTURAL ORGAN- Exemption from stamp tax on securities_-_ 1808 (d) Service for, when not included in term "employment". 1426 (b) (10) (A, B), FARMERS OF TOBACCO. See TOBACCO-Farmers, etc. FEDERAL COURTS. See COURTS. FEDERAL INSURANCE CONTRIBUTIONS ACT. 1410-1432 FEDERAL INSTRUMENTALITIES. See INSTRUMENTALITIES OF FEDERAL OFFICERS AND EMPLOYEES. See PUBLIC OFFICERS FEDERAL UNEMPLOYMENT TAX ACT.. FELONIES. See CRIMINAL OFFENSES. FENCING EQUIPMENT, tax on--- FERMENTED LIQUORS (see also BREWERIES; BREWERS; LIQUOR): Mash, wort or wash, inapplicability of certain restrictions as to Penalties and forfeitures_ Records, etc., of retail liquor dealers as to Refunds and credits_. Removals free of tax_ 1600-1611 3406 (a) (1) 3157 3251 1656 2805 (a) 3160 2836, 2838 2834 3159 3252 3154 3153 3255 Retail dealers doing business in more than one location_. Sale by retail dealers, when special tax as wholesaler required 3250 (e) 3250 (a) (3), (d) (2) Sale by wholesale dealers, when special tax as retail dealer required 3250 (b) (4), (e) (2) Sales at fairs, picnics, etc., special tax in case of_- 3250 (e) (3) on Liquor removed from brewery to bottling house by pipe line, War-time increase in rate___ 3157 (a) 3153 1650 FERMENTED LIQUORS—Continued Tax-paid stamps and permits.. Section 3151 Territorial extent of law.. 3174 Transfer and delegation of powers as to. 3170 Transportation or removal under improper brands, penalty for; other 3173 Unregistered use in distilling, penalty for.... 2843 Violation of laws prohibiting manufacture, etc., as ground for disap- proving bonds of brewers, etc.. 2815 (d) Wholesale and retail dealers in.. 3254 (b, c, e, f) Wholesale dealers, special tax of $55; retailers and brewers selling at Emptying and filling, exemption of ethyl alcohol distillers from provi- Emptying and filling, requirements in general. Sealing of, to reduce producing capacity of distillery. FIDELITY BONDS. See BONDS (INDEMNITY, FIDELITY, OR FIDUCIARIES (see also RECEIVERS; TRUSTS): Definition.__. Performance of acts required of employers in connection with employ- 2848 2840 2822 (a) 2851 FIELD GLASSES, tax on.... FIG BRANDY._ FILLED CHEESE: Commissioner's decisions as to.. Definitions___. Emptied packages, destruction of stamps on.. Forfeitures.. Manufacturers.. 3797 (a) (6) 1632 Sales of liquor, when special tax not required.. 3251 (a) 1802 (b, c), 3481 (a, b) 1650, 2400 In general 2350-2362 2360 2350 2355, 2357 (g) 2358 Importation.. 2356 2352 Unexposed motion picture films, credits and refunds of tax on FINDINGS: as to Claims for redemption of stamps, finality of.. of Commissioner, when subject to review.. FINES, PENALTIES, and FORFEITURES: Additions to tax as penalty. See ADDITIONS TO TAX. as to Adulterated or process or renovated butter_____ 2326 (a) (2), 2327 (a) as to Alcohol in general.. Allowance for, in connection with special deposit accounts.. FINES, PENALTIES, and FORFEITURES-Continued to Admissions tax and dues tax.. to Coconut, etc., oil processing tax... to Employers' agents performing acts in connection with employ- to Employment taxes. to Floor stocks refunds. to Manufacturers' excise taxes. to Occupational taxes as to marihuana. to Occupational taxes in general____ to Opium, etc., tax--- to Retailers' excise tax on luggage, etc- to Retailers' excise taxes in general. to Safe deposit box tax.. to Sugar tax ___ to Tobacco, etc., tax... to Transportation and communication taxes_ Assessment, general authority of Commissioner as to.... for Bottling of fermented liquors unlawfully. on Brewers for illegal use of brewery or bottling house- Criminal. See CRIMINAL OFFENSES. Custody of seized goods prior to judicial proceedings. Denatured alcohol unlawfully used or concealed.. as to Distilled spirits: In general. Section 1719 2479 1632 as to Books of rectifiers and wholesale liquor dealers.. 2857 (a) 2866-2869, 2871 Containers not properly stamped... 2803 (f) on Distillers carrying on business without giving bond_ 2833 (a) on Distillers, for failure to keep, etc., records of spirits sold.. 2859 (a) 2850 (a) Distilling, etc., on Sunday---. 2836. Exportation, applicability of provisions to spirits bottled in bond.. Interference with access of revenue officers to distilleries, etc. on Rectifiers or wholesale liquor dealers not complying as to Signs of distillers, rectifiers, and wholesale liquor dealers___ 2831 Examinations, refusal to permit; obstruction of officers, rescue of Exemption of natural persons from, in relation to matters testified to__ 3119 3601 (b, c) 1831 (c) FINES, PENALTIES, and FORFEITURES-Continued Section for Failure or refusal to surrender property subject to distraint---- 3710 (b) 3274 2190 Forfeited cigars or cigarettes, stamping of Forfeiture of unstamped opium for smoking- for Fraudulent bonds, permits, and entries. Inclusion in jeopardy assessments_ Judgments and moneys recovered, disposition of Judicial proceedings to enforce.. Liability for, in case uncertified check not paid by bank. Lien in favor of United States for.. as to Liquor in general____ as to Machine guns and short-barrelled firearms.. as to Marihuana___ as to Miscellaneous taxes_ for Neglect or refusal to obey summons, etc.. for Nonpayment of special taxes (liquor). as to Oleomargarine__ as to Opium, etc.. Perishable goods, special disposition of as to Pistols and revolvers... Refunds: After period of limitation.. Limitation on claims for.. 3313 Suits for... 3772 Remission or refund, authority to make_ 3770 for Removal or defacing of marks on barrels, etc., of fermented 3155 (f) on Retail liquor dealers, for failure to keep records. 3252 (d) Seizure of forfeitable property. 3720 Stamping, marking, and branding seized goods- 3725 concerning Stamps, applicability of... 3300 (b) State penalties, no exemption for paying cotton futures tax. 1935 3740, 3745, 3746 Tax collected or withheld from another person, applicability to. for Unlawful enclosures in and designs of tobacco, etc., packages FINGERPRINTS with orders for transfer of firearms_ FIRE ALARM SYSTEMS, tax on... 3661 2656-2659 3043 2723 (a) 1650, 1658, 3465 (a) (2) (B) 3691 (a) (2) 2724 2733 2721 2727 2730 2725 2728 2723 Importation_ Order forms.. Collecting tax, discretionary method allowed Commissioner for.. 2708 Tax; rates, computation__. Erroneous payments, credits and refunds of.... 2703 2705 2706 2711 2702 2707 2709 2701 2704 2700 3173 (c) 3407 1604 note 2300 2493 2492 2490 2491 2494 Returns Special cases, computation of tax in Tax; rate, exemptions, etc.. Possession of certain firearms in connection with liquor law violations, penalty for __ Tax on; exemptions. Tax returns as public records_ FISH FAT OR OIL, inclusion in term "oleomargarine”. FISH OILS, Imported, Tax on: Assessment and payment__ Rate___ Regulations. FISHERIES: Service in connection with, when not included in term "employment" 1426 (b) (14), 1607 (c) (17) Vessels, credit or refund of taxes on fuel, ships' stores, etc., for; exemp- 3443 (a) (3) (A) (ii), 3451 FISHING EQUIPMENT, tax on... FITTED TOILET CASES, tax on... FLATIRONS (ELECTRIC), tax on. FLAVORING COMPOUNDS, not included in term "oleomargarine". 3406 (a) (1) 3406 (a) (2) 3406 (a) (3) 2300 3250 (i, 1) FLOOR STOCKS REFUNDS: on Distilled spirits, wines, and fermented malt liquors Distilled spirits used in production, special tax on producers---- 3250 (1) 3691 (a) (6) FOOD AND DRUG ADMINISTRATION, powers and duties as to ingredi- FOOTBALLS and FOOTBALL EQUIPMENT, tax on_. 2325 (k) FOREIGN CORPORATIONS (see also CORPORATIONS): Definition... 3797 (a) (5) Insurance policies, etc., issued in U. S., etc., stamp tax on... 1804 85186-4933 |