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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Contents

Conditions of additional credit allowance
19
Approval of State laws I
22
Returns
23
Payment of taxes
25
Interstate commerce and federal instrumentalities
26
Definitions
28
Deductions as constructive payments
34
Use of Government depositaries in connection with payment of taxes
35
CHAPTER 9AWAR TAXES AND WAR TAX RATES Sec 1650 War tax rates of certain miscellaneous taxes
36
Retailersexcise tax on luggage etc
37
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 Imposition of tax
46
Insurance policies
49
Silver bullion
50
Playing cards
52
Payment of tax
54
Subchapter BStamps Sec 1815 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
CHAPTER 15TOBACCO SNUFF CIGARS AND CIGARETTES Subchapter ARate and Payment or Tax Pe Sec 2000 Rateoftax
74
Taxpayer
75
Payment of tax
76
SrBCHAPTEB BManufacturers Dealers and Peddlers PART I DEFINITION AND REQUIREMENTS OF TOBACCO AND SNUFF MANUFACTURE...
77
Certificate
78
Books
79
Sign
80
Monthly abstracts
81
Statement of location of business and places of storage
82
Monthly reports
83
Statement
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 Sec 2300...
108
Manufacturers
109
Wholesale dealers
110
Exportation Ill Sec 2308 Penalties
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
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
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
Orderforms
146
Stamps
147
Unlawful possession
148
Penalties _
149
Regulations
150
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
Rules and regulations
160
Stamps
161
Books records and returns
162
Importation
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
Release of distillery before judgment
200
Burden of proof in cases of seizure of spirits
201
Penalty for unlawful rectifying
202
Exemption of States from provisions of section 2857
203
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
Tax on brandy or spirits used in fortification
230
Removal of domestic wines free of tax
236
Establishment of denaturing plants
242
Production use or sale of alcohol
243
Sale of denatured alcohol taxfree
244
Refund of tax on alcohol for loss or leakage
245
Penalties
247
Forfeitures and seizures
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 i
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 I OLEOMARGARINE Sec 3200 Tax
269
ADULTERATED AND PROCESS OR RENOVATED BUTTER Page Sec 3206 Tax
270
Penalties
271
Registration
272
Possession of stamped packages as evidence of tax liability
273
Penalties
274
MARIHUANA Sec 3230 Tax
275
Registration
276
Exemption from tax and registration
277
Penalties
278
Cross reference
279
Casual sales
283
Retail liquor dealers records
284
Liability in case of business in more than one location
286
Registration
287
COINOPERATED AMUSEMENT AND GAMING DEVICES Sec 3267 Tax on coinoperated amusement and gaming devices
288
Subchapter BGeneral Provisions Pag Sec 3270 Registration
289
Stamps
290
Liability of partners
291
292
292
CHAPTER 28PROVISIONS COMMON TO MISCELLA NEOUS TAXES Subchapter AGeneral Provisions PART ISTAMPS MARKS AND BRANDS...
293
Expense
294
Transmission of stamps to internalrevenue officers
295
Assessment of unpaid taxes payable by stamp
296
Cross reference
297
Forfeiture of packages containing forfeited goods
298
Penalties for false statements to purchasers regarding tax
299
Drawback in case of exports to foreign countries
300
Shipments from the United States
302
Subtitle CManufacturers Excise and Import Taxes and Temporary Taxes CHAPTER 29MANUFACTURERS EXCISE AND IMPORT TAXES Subcha...
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
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
Subtitle DGeneral Administrative Provisions CHAPTER 34INFORMATION AND RETURNS Subchapter ADiscovery op Tax Liability Page Sec 360...
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 35 ASSESSMENT Sec 3640 Assessment authority
340
Periods of limitation upon assessment
341
CHAPTER 36 COLLECTION 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

Common terms and phrases

Popular passages

Page 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.
Page 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.
Page 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.
Page 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...
Page 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.
Page 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...
Page 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.
Page 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.
Page 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...
Page 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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