Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index

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Division of the Federal Register, the National Archives, 1994
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Page 338 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Page 441 - 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 156 - GOVERNMENT WARNING: (1) According to the Surgeon General, women should not drink alcoholic beverages during pregnancy because of the risk of birth defects. (2) Consumption of alcoholic beverages Impairs your ability to drive a car or operate machinery, and may cause health problems.
Page 29 - ... malt beverages held for sale in interstate or foreign commerce or after shipment therein, except as authorized by Federal law or except...
Page 54 - General. (a) Application. No person engaged in business as a distiller, rectifier, importer, wholesaler, or warehouseman and bottler, directly or indirectly, or through an affiliate, shall sell or ship or deliver for sale or shipment or otherwise introduce in interstate or foreign commerce, or receive therein, or remove from customs custody, any distilled spirits in bottles, unless such bottles are marked, branded, labeled, or packaged, in conformity with 5.31 through 5.42.
Page 29 - Use of this product may be hazardous to your health. This product contains saccharin which has been determined to cause cancer in laboratory animals.
Page 82 - No person engaged in business as a brewer, wholesaler, or importer of malt beverages, directly or indirectly, or through an affiliate, shall sell or ship, or deliver for sale or shipment, or otherwise introduce in interstate or foreign commerce, or receive therein, or remove from Customs custody any...
Page 344 - If the surviving spouse or child, or executor or administrator, or other legal representative of the deceased taxpayer continues the business, such person...
Page 360 - 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 Oregon 39 Pennsylvania 40 Rhode Island 41 South Carolina 42 South Dakota 43 Tennessee 44 Texas 45 Utah 46 Vermont 47 Virginia 48 Washington 49 West Virginia 50 Wisconsin 51 Wyoming...
Page 18 - ... other alcoholic beverages not so defined, but made In the manner of wine, Including sparkling and carbonated wine, wine made from condensed grape must, wine made from other agricultural products than the Juice of sound, ripe grapes, imitation wine, compounds sold as wine, vermouth, cider, perry and sake; In each Instance only If containing not less than 7 per centum and not more than 24 per centum of alcohol by volume, and If for non-Industrial use. (8) The term "malt beverage...

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