INDEX A Page 254 173 324 320 357 357 356 355 Abatements, Credits, and Refunds: $ 3770 § 3778 $ 3773 § 3775 8 3774 § 3772 $ 3777 8 3776 Abatements, credits, and refunds. Miscellaneous provisions.. $ 1724 $ 1704 missioner for collecting tax. $ 1719 $ 1717 f 1722 $ 1715 8 $ 1703, 1718 § 1716 § 1721 $ 1700 $ 2323 8 2320 (b) 8 2322 $ 3208 § 3207 363 of... 360 363 359 357 357 Page Adulterated Butter--Continued. $ 2321 $ 2324 Agents. See Internal Revenue Agents. Alaskan Railroads Tax: Assessment and collection... § 1301 $ 1300 Alcohol: Ethyl, exemption of distillers of, from certain provisions ---- $ 2848 Exemption of, from restrictions of $ 2836 (prohibited hours for dis- $ 2837 Industrial- Denaturation- Abandoned spirits, sale for dena- turation without collection of $ 3074 Recovery of spirits for reuse in manufacture.... $ 3073 Use or concealment, unlawful, of denatured alcohol ---- $ 3072 $ 3070 Plants Affidavit, information, or indict- ment, form of......-. 3120 Alcohol- Loss or leakage, refund of tax 8 3113 $ 3114 Production, use, or sale.. § 3106 $ 3112 Court subpoena, compliance with, as to testifying or producing $ 3119 $ 3124 $3109 8 3102 8 3100 houses from certain laws 8 3103 Fermented liquors, withdrawal to $ 3104 Forfeitures and seizures.--. $ 3116 8 3206 $ 2327 $ 2326 358 CCIII na- 207 470 471 210 Page Assistant to the Commissioner: 3905 $ 3906 B Banks: Circulation other than of 431 Alcohol-Continued. Other laws applicable--- $ 3122 $ 3115 forcing this part--- § 3121 application of part to.. 8 3123 ing, and operation of plants and warehouses.--- $ 3105 ecution of bond.------ § 3118 articles produced, transferred, law or regulations.---- 8 3111 or warehouses.... $ 3107 8 3110 thorized to investigate, issue $ 3117 § 3101 $ 3108 tion of, refund of tax paid. § 3494 nonapplication of import tax to mer- chandise in which present. $ 2491(g) Assessment and payment.--- § 2493 § 2494 8 2490 § 2491 86 § 3641 § 3640 § 3646 3660 431 424 1438 423 422 277 196 169 --88 1900–1907 Insolvent, exemption from tax. § 3798 Joint-stock land, income from obliga- tions and mortgages issued by $ 3799 from tax on cotton futures.. § 1922 Bituminous Coal: Constitutionality, proceedings to con- $ 3525 $ 3526 $ 3528 Market value, determination of. $ 3523 $ 3524 $ 3520 § 3521 § 3527 nue Bonded Warehouses. Bonds, tax on transfer of.----- § 3481 determine tax liability -- $$ 3614, 3615 § 3644 8 3643 Supplemental assessment lists -- $ 3642 of Internal Revenue, appointment, 8 3931 с Cable Facilities: § 3468 Tax- § 3466 Imposition and rate of .. § 3465 $ 3467 ministration of provisions relating $ 2564 § 1802 $ 1206 § 1201 § 1205 $ 1203 § 1204 $ 1200 on--- 171 Page 224 225 246 230 Carriers: $ 1511 8 1512 § 1510 $ 1501 $ 1503 $ 1502 $ 1500 $ 1521 8 1522 $ 1520 § 1530 8 1534 $ 1532 § 1531 Rules and regulations.---- 1535 $$ 3920, 3921 8 2039 $ 2199 § 2136 $ 2137 8 2130 (c) $ 2191 § 2033 227 241 243 242 ..מס 242 236 ** 235 236 242 236 § 2037 ments on cigarette manufacturers 8 2039 $ 2030 Page Cigarettes-Continued. Manufacturers, dealers, and peddlers Continued. $ 2035 $ 2036 manufacturers or dealers. § 2040 $ 2038 § 2031 $ 2034 § 2032 § 2196 demption of stamps on..-- $ 2198 ments $ 2110 $ 2114 § 2111 $ 2113 § 2112 $ 2002 $ 2073 $ 2074 $ 2192 8 2070 8 2071 § 2076 8 2075 2072 8 2170 $ 2181 § 2177 $ 2176 stamped, sale of..--.. $ 2174 tax, violations relating to. $ 2156 § 2180 session, sale of, or from, penalty $ 2151 Peddler's certificate, refusal to permit inspection, penalty ----- $ 2153 Peddling unlawfully, penalty - $ 2152 $ 2173 for export---- --- $ 2155 $ 2171 $ 2175 $ 2172 Records, statements, and returns. $ 2194 241 Page Tax on. 243 235 236 242 236 241 Tax on.. 209 209 Cigarettes-Continued. $ 2195 $ 2000 (c) $ 2001 § 2199 § 2136 8 2135 8 2137 8 2190 $ 2130 (b) $ 2191 $ 2033 § 2037 8 2030 $ 2035 8 2036 manufacturers or dealers. $ 2040 § 2038 8 2031 3 2034 $ 2032 demption of stamps on..-- $ 2198 ments $ 2110 $ 2114 $ 2111 $ 2113 $ 2112 $ 2002 § 2073 § 2074 $ 2192 § 2070 $ 2071 Page CigarsContinued. Penalties and forfeitures—Continued. -- $ 2180 $ 2151 Peddler's certificate, refusal to permit inspection, penalty-.... $2153 Purchase, receipt, possession, or sale, $ 2173 $ 2155 8 2171 $ 2175 $ 2172 § 2195 $ 2000 (c) $ 2001 Bank or banker, definition.-- $ 1905 § 1901 $ 1906 in default of.. -. $ 1903 § 1904 $ 1900 $ 2 $ 3760 § 3423 $ 2565 § 2551 $ 2558 cate order forms, and prescriptions § 2556 § 2564 § 2561 § 2554 § 2562 § 2553 § 2557 $ 2560 208 208 1 462 414 278 274 $ 2075 $ 2072 $ 2170 $ 2181 $ 2176 stamped, sale of..--- 82174 tax, violations relating to, $ 2156 8 2559 $ 2552 8 2550 277 460 445 446 448 446 Coconut Oil: 8 2480 $ 2474 § 2477 $ 2475 $ 2479 § 2472 $ 2476 § 2471 8 2482 $ 2473 $ 2470 $ 3423 $ 3760 $ 3761 § 3762 Books, production of.-- $ 3711 $ 3717 $ 3713 $ 3716 $ 3710 § 3690 8 3697 § 3698 § 3692 § 3693 § 3695 property, priority of.. $ 3694 8 3700 sion to Commissioner - $ 3705 $ 3707 8 3704 $ 3701 $ 3706 $ 3702 Page Collection-Continued. Forfeitures- $ 3727 $ 3721 Goods valued at $500 or less . $ 3724 Perishable goods, special disposition § 3722 $ 3725 § 3651 § 3656 8 3663 § 3650 § 3654 § 3661 § 3652 § 3659 Suits to replevy property taken un- der internal revenue laws, pro- § 3662 § 3653 indebtedness, payment by. § 3657 Certificates of release or partial dis- 8 3675 § 3679 Enforce lien on property § 3678 § 3680 Mortgagees, purchasers, and judg- ment creditors, validity against § 3672 § 3671 8 3670 § 3673 tended application of provisions § 3677 and payment of income tax § 3676 $ 3741 $ 3742 448 446 447 450 450 449 450 450 460 460 |