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INDEX

A

Page
253

254

173
173

324

320

357

357

356

355

Abatements, Credits, and Refunds:
Authority to make.

$ 3770
Cross reference..

§ 3778
Judgments, interest on.

$ 3773
Overpayments, interest on.---- $ 3771
Periods of limitation-
Credits after...

§ 3775
Refunds after..

8 3774
Refund, suits for.

§ 3772
Refunds and credits in excess of $75,000,
reports of...

$ 3777
Refunds in excess of $500, reports to
Congress of..

8 3776
Administrative Provisions, General:

Abatements, credits, and refunds.
Assessment.
Collection --
Information and returns.

Miscellaneous provisions..
Admissions:
Cross references.

$ 1724
Definition.-

$ 1704
Discretionary method allowed Com-

missioner for collecting tax. $ 1719
Effective date of chapter--- $ 1723
Exemptions from tax... $ 1701
Nonpayment, addition to tax in case

$ 1717
Other laws applicable...

f 1722
Payment of tax.

$ 1715
Penalties..

8 $ 1703, 1718
Printing of price on ticket... $ 1702
Records, statements, and returns. § 1720
Returns....

§ 1716
Rules and regulations..

§ 1721
Tax...

$ 1700
Adulterated Butter:
Dealers in..

$ 2323
Definition.-

8 2320 (b)
Manufacturers.

8 2322
Occupational taxes
Definitions..

$ 3208
Penalties.

§ 3207
Tax.

363

of...

360
360
358
360

363
364

359

357
357

357
Page
478
478
410

Page Adulterated Butter--Continued.
Tax.-----

$ 2321
Wholesale dealers, books and returns
464
of..

$ 2324
466

Agents. See Internal Revenue Agents.
466

Alaskan Railroads Tax:
465

Assessment and collection... § 1301
Rate of tax.-

$ 1300
466

Alcohol:
466

Ethyl, exemption of distillers of, from
465

certain provisions ---- $ 2848

Exemption of, from restrictions of
466

$ 2836 (prohibited hours for dis-
tilling).

$ 2837
466

Industrial-

Denaturation-
464

Abandoned spirits, sale for dena-
442

turation without collection of
445
tax.---

$ 3074
435

Recovery of spirits for reuse in
467

manufacture.... $ 3073

Use or concealment, unlawful, of
194

denatured alcohol ---- $ 3072
191
Withdrawal from bond tax-free

$ 3070
194

Plants
194

Affidavit, information, or indict-
190

ment, form of......-. 3120

Alcohol-
193

Loss or leakage, refund of tax
194
for.

8 3113
192
Permits.

$ 3114
s191

Production, use, or sale.. § 3106
193
Tax on.---

$ 3112
191

Court subpoena, compliance with,
194

as to testifying or producing
193
records.--

$ 3119
194
Definitions.

$ 3124
189
Denatured alcohol, sale tax-free

$3109
254 Denaturing plants, establishment
252
of..-

8 3102
253
Establishment.

8 3100
Exemption of plants and ware-
381

houses from certain laws
381

8 3103
381

Fermented liquors, withdrawal to
255

$ 3104
255

Forfeitures and seizures.--. $ 3116

8 3206
Other laws applicable..

$ 2327
Penalties

$ 2326

358
362

CCIII

na-

207

470

471

210

Page Assistant to the Commissioner:
Appointment.

3905
Duties--

$ 3906
364 Automobiles, excise tax on.---- $ 3403
362

B
363

Banks:

Circulation other than of
364
tional.---

431

Alcohol-Continued.
Industrial-Continued.
Plants-Continued.

Other laws applicable--- $ 3122
Penalties---

$ 3115
Powers and duties of persons en-

forcing this part--- § 3121
Puerto Rico and Virgin Islands,

application of part to.. 8 3123
Regulations for establishing, bond-

ing, and operation of plants

and warehouses.--- $ 3105
Seized property, release upon ex-

ecution of bond.------ § 3118
Taxability of denatured alcohol or

articles produced, transferred,
used, or sold in violation of

law or regulations.---- 8 3111
Transfer of alcohol to other plants

or warehouses.... $ 3107
Vinegar, distilled.

8 3110
Violations, officers and agents au-

thorized to investigate, issue
search warrants, and prose-
cute for

$ 3117
Warehouses, establishment of

§ 3101
Withdrawal of alcohol tax-free

$ 3108
Sugar, manufactured, used in distilla-

tion of, refund of tax paid. § 3494
Ale. See Fermented Liquors.
American Samoa, coconut oil produced in,

nonapplication of import tax to mer-

chandise in which present. $ 2491(g)
Analytical Chemist, appointment of $ 3920
Animal Oils, Imported:

Assessment and payment.--- § 2493
Regulations..

§ 2494
Tax, imposition of .

8 2490
Rate of..

§ 2491
Taxing provision, construction of $ 2492
Arrangement, classification and cross ref-
erences.

86
Assessment:
Assessment lists, certification of, to
collectors.

§ 3641
Authority--

§ 3640
Cross references..

§ 3646
Jeopardy

3660
Limitation upon, periods of.... 3645
Mode or time of, establishment by
regulation.---

431
432
431
431
431
430
431
432

424

1438
439
388

423

422
422
422

277

196

169

--88 1900–1907
Income tax on. See Income Tax.

Insolvent, exemption from tax. § 3798
358

Joint-stock land, income from obliga-

tions and mortgages issued by
363

$ 3799
Basic Grade Contracts, exemption of,

from tax on cotton futures.. § 1922
Beer. See Fermented Liquors.
359

Bituminous Coal:

Constitutionality, proceedings to con-
359
test.

$ 3525
359
Definitions.

$ 3526
Effective date....

$ 3528
Governmental use, resale for.-- $ 3522

Market value, determination of. $ 3523
363
Other laws applicable.--

$ 3524
Tax...

$ 3520
357
Payment of

§ 3521
Termination of

§ 3527
359
Bonded Warehouses. See Internal Reve-

nue Bonded Warehouses.
427

Bonds, tax on transfer of.----- § 3481
Books and Witnesses, examination of, to

determine tax liability -- $$ 3614, 3615
Brewers, occupational tax on.. $ 3250 (c)
268 Butter. See Adulterated Butter; Process
478 or Renovated Butter.

§ 3644
Other laws applicable.

8 3643
Suits to restrain, prohibition of. § 3653

Supplemental assessment lists -- $ 3642
Assistant General Counsel for the Bureau

of Internal Revenue, appointment,
salaries, and duties.

8 3931

с
268

Cable Facilities:
268
Cross reference..

§ 3468
267

Tax-
267
Exemption from....

§ 3466
268

Imposition and rate of .. § 3465
Returns and payment.

$ 3467
la Canal Zone, opium and coca leaves, ad-

ministration of provisions relating
to---

$ 2564
442 Capital Stock (and similar interests), tax
442

§ 1802
443 Capital Stock Tax:
448 Adjusted declared value --- $ 1202
443 Delinquency, addition to the tax in case
of ---

$ 1206
442 Exemptions

§ 1201
442 Other laws applicable--- $ 1207
446
Payment of tax..

§ 1205
442 Returns.

$ 1203
Publicity of

§ 1204
Tax.-.

$ 1200
479 Cards. See Playing Cards,

on---

171
169
171
171
171
171
169

Page

224
224

225
224
223
224
223
246

246

230
233
230
232
231
220

Carriers:
Employment by-
Employee representatives, tax on-
Determination of compensa-
tion.

$ 1511
Nondeductibility of tax from net
income.

8 1512
Rate of tax..

§ 1510
Employees, tax on-
Deduction of tax from compensa-
tion.

$ 1501
Nondeductibility of tax from net
income

$ 1503
Overpayments and underpay-
ments

$ 1502
Rate of tax---

$ 1500
Employers, tax on-
Adjustments

$ 1521
Overpayments and underpay-
ments.

8 1522
Rate of tax

$ 1520
General provisions-
Collection and payment of
taxes.

§ 1530
Court jurisdiction..

8 1534
Definitions.

$ 1532
Effective date of subchapter. § 1537
Erroneous payments.---

§ 1531
Other laws applicable--- § 1536

Rules and regulations.---- 1535
Cartridges, excise tax on--- § 3407
Check, payment of taxes by-.--- $ 3656
Cheese. See Filled Cheese.
Chemists, appointment and employment
of.

$$ 3920, 3921
Cigarette Paper, tax on------ $ 2000 (d)
Cigarette Tubes, cigarette manufacturers
purchasing, additional requirements

8 2039
Cigarettes:
Cross references.

$ 2199
Exportation,
Drawback.---

§ 2136
Exemption from tax.-- $ 2135
Refund to exporter instead of manu-
facturer --

$ 2137
Forfeited, disposal of --- $ 2190
Importation, packing and stamping

8 2130 (c)
Inspection of, and collection of tax,
regulations for

$ 2191
Manufacturers, record of -- 8 2193 (b)
Manufacturers, dealers, and peddlers
Bond..

§ 2033
Books.

227
227
245
227
227
227
227
227

241
245

243

242
235

..מס

242

236
243

**

235
236

236
235

242

236

§ 2037
Cigarette tubes, additional require-

ments on cigarette manufacturers
purchasing -

8 2039
Definition.

$ 2030

Page Cigarettes-Continued.

Manufacturers, dealers, and peddlers

Continued.
Factory number..

$ 2035
180 Inventory ---

$ 2036
Leaf tobacco, purchases of, from other
180

manufacturers or dealers. § 2040
180 Monthly abstracts.

$ 2038
Registration

§ 2031
Sign, display of -

$ 2034
179 Statement.--

§ 2032
Other laws applicable.-

§ 2196
179 Packages withdrawn from market, re-

demption of stamps on..-- $ 2198
179 Packing, stamping, and selling require-
179

ments
Classification...

$ 2110
181 Cross references..

$ 2114
Packages---

§ 2111
181 Sales of

$ 2113
180 Stamps

§ 2112
Payment of tax.

$ 2002
Peddlers-
181 Bond.

$ 2073
183 Certificate.---

$ 2074
181
Inspection of

$ 2192
183 Definition.

8 2070
181 Registration..

8 2071
183
Restrictions on sales.

§ 2076
183 Sign, display of

8 2075
412 Statement.--

2072
447 Penalties and forfeitures-
Boxing, unlawful..

8 2170
Customs officers..

$ 2181
478 Drawback, fraudulent claim for
220

§ 2177
Empty boxes

$ 2176
Failure to register, penalty-- $ 2150
225 Imported, improperly packed and

stamped, sale of..--.. $ 2174
246 Information, returns, and payment of

tax, violations relating to. $ 2156
234 Manufacturers..

§ 2180
234 Packages fraudulently stamped, pos-

session, sale of, or from, penalty
235

$ 2151
245 Peddlers, forfeitures relating to. 8 2154

Peddler's certificate, refusal to permit
233

inspection, penalty ----- $ 2153

Peddling unlawfully, penalty - $ 2152
245 Purchase, receipt, possession, or sale,
245
unlawful...

$ 2173
Relanding unlawfully when shipped
224

for export---- --- $ 2155
224 Removal from manufactory, unlawful

$ 2171
Stamps, absence of

$ 2175
225
Fraudulent use of.

$ 2172
223

Records, statements, and returns. $ 2194

241
242
242
245

Page

Tax on.

243

235
236

236
235

242

236

241
242
242
245
246
219
220
246

Tax on..

209
209
207

209
208

Cigarettes-Continued.
Rules and regulations.

$ 2195

$ 2000 (c)
Taxpayer.

$ 2001
Territorial extent of law... 8 2197
Cigars:
Cross references.-

§ 2199
Exportation-
Drawback.

§ 2136
Exemption from tax.

8 2135
Refund to exporter instead of manu-
facturer.

8 2137
Forfeited, disposal of..

8 2190
Importation, packing and stamping

$ 2130 (b)
Inspection of, and collection of tax, regu-
lations for --

$ 2191
Manufacturers, record of --- $ 2193 (b)
Manufacturers, dealers, and peddlers
Bond.

$ 2033
Books...

§ 2037
Definition..

8 2030
Factory number.-

$ 2035
Inventory--

8 2036
Leaf tobacco, purchases of, from other

manufacturers or dealers. $ 2040
Monthly abstracts.---

§ 2038
Registration.

8 2031
Sign.--

3 2034
Statement..

$ 2032
Other laws applicable--- 8 2196
Packages withdrawn from market, re-

demption of stamps on..-- $ 2198
Packing, stamping, and selling require-

ments
Classification

$ 2110
Cross references..

$ 2114
Packages.-

$ 2111
Sales of.

$ 2113
Stamps-

$ 2112
Payment of tax,

$ 2002
Peddlers of-
Bond.

§ 2073
Certificate

§ 2074
Inspection of

$ 2192
Definition..

§ 2070
Registration --

$ 2071
Restrictions on sales... $ 2076
Sign...

Page CigarsContinued.
246

Penalties and forfeitures—Continued.
219 Manufacturers...

-- $ 2180
220 Packages fraudulently stamped, pos-
246
session, sale of, or from, penalty

$ 2151
246 Peddlers, forfeituresrelating to. $ 2154

Peddler's certificate, refusal to permit
234

inspection, penalty-.... $2153
234 Peddling unlawfully, penalty - $ 2152

Purchase, receipt, possession, or sale,
235
unlawful...

$ 2173
245 Relanding unlawfully when shipped
for export----

$ 2155
233 Removal from manufactory, unlaw-
ful.-----

8 2171
245 Stamps, absence of

$ 2175
245
Fraudulent use of ----

$ 2172
Records, statements, and returns $ 2194
224 Rules and regulations.--

§ 2195
224

$ 2000 (c)
223 Taxpayer...

$ 2001
224 Territorial extent of law.--- $ 2197
224 Circulation Other Than of National Banks:

Bank or banker, definition.-- $ 1905
225 Effective date of chapter. $ 1907
224 Exemption from tax..

§ 1901
223 National banks, application of chapter
224
to...

$ 1906
223 Returns and payment of tax.-. $ 1902
246 Estimation of outstanding circulation

in default of.. -. $ 1903
246 Refusal or neglect to make, penal-
ty--

§ 1904
Tax, rate of

$ 1900
230 Citation --

$ 2
233 Closing Agreements, authorization for en-
230 tering into, etc...

$ 3760
232 Coal. See also Bituminous Coal.
231 Import tax on..

§ 3423
220 Coca Leaves:
Definitions.

$ 2565
227 Exemptions..

§ 2551
227 Forfeitures

$ 2558
245 Inspection and copies of returns, dupli-
227

cate order forms, and prescriptions
227

§ 2556
227 Insular possessions and Canal Zone,
227
administration in.

§ 2564
227 Laws unaffected..

§ 2561
Order forms.-

§ 2554
241 Other laws applicable.

§ 2562
245 Packages...

§ 2553
243 Penalties

§ 2557
242 Personnel..

$ 2560
235 Records, statements, and returns. § 2555
Regulations

208

208
207

1

462

414

278
270
276

274

$ 2075
Statement...

$ 2072
Penalties and forfeitures
Boxing, unlawful.

$ 2170
Customs officers.-

$ 2181
Drawback,fraudulentclaim for $ 2177
Empty boxes...

$ 2176
Failure to register, penalty-- $ 2150
Imported, improperly packed and

stamped, sale of..--- 82174
Information, returns, and payment of

tax, violations relating to, $ 2156

8 2559
242 Stamps---

$ 2552
Tax.-

8 2550
236 Territorial extent of law.. $ 2563

277
277
272
277
271
274
277
273
277
271
269
277

[blocks in formation]

460

445
447
448
445
448

446
448

448

446
446
448

Coconut Oil:
Collections, covering of, into Treasury

8 2480
Contracts prior to Jan. 26, 1934. § 2478
Effective date of chapter.. § 2481
Exportation...

$ 2474
First domestic processing, definition

§ 2477
Nonpayment, addition to the tax in case
of...

$ 2475
Other laws applicable.--

$ 2479
Payment of tax...

§ 2472
Philippine Treasury, collections covered
into.-----

$ 2476
Returns

§ 2471
Publicity of..

8 2482
States or political subdivisions, sales
to.--

$ 2473
Tax..---

$ 2470
Coke, import tax on...

$ 3423
Collection:
Closing agreements and compromises-
Closing agreements..

$ 3760
Compromises

$ 3761
Penalties ..

§ 3762
Distraint-
General provisions-

Books, production of.-- $ 3711
Cross reference.com

$ 3717
Distraint by collector outside his
district..

$ 3713
Fees and charges in distraint and
seizure cases.----

$ 3716
Indivisible property, sale of. $ 3712
Period of limitation upon.- $ 3714
Successive seizures.--- $ 3715
Surrender of property subject to

$ 3710
Personal property-
Authority----

§ 3690
Certificates of sale--

8 3697
Cross references.-

§ 3698
Levy ----

§ 3692
Proceedings on.

§ 3693
Property exempt from.---- 8 3691
Property for account of the United
States.

§ 3695
Redemption of property --- $ 3696
Specific tax liability on distrained

property, priority of.. $ 3694
Real estate
Authority--

8 3700
Certificates and deeds, transmis-

sion to Commissioner - $ 3705
Certificates of purchase --- 3703
Cross references.-

$ 3707
Deeds of sale.

8 3704
Proceedings on.

$ 3701
Records of sale.---

$ 3706
Redemption of

$ 3702

Page Collection-Continued.

Forfeitures-
266 Cross references...

$ 3727
266 Custody of seized goods prior to judi-
266
cial proceedings

$ 3721
265 Customs laws applicable---- $ 3726

Goods valued at $500 or less . $ 3724
266 Judicial proceedings to enforce. § 3723

Perishable goods, special disposition
of..

§ 3722
266 Seizure of forfeitable property- 3720
265 Stamping, marking, and branding
seized goods---

$ 3725
265 General provisions
265 Authority --

§ 3651
266 Check, payment by

§ 3656
Cross references.-

8 3663
265 Districts...

§ 3650
264 Fractional parts of a cent--- $ 3658
414 General powers and duties relating
to

§ 3654
Jeopardy assessment.---- 8 3660
462 Liability for taxes collected, enforce-
462
ment of.---

§ 3661
463 Mode or time of, establishment by
regulation..

§ 3652
Notice and demand for tax.- $ 3655
456 Receipts for taxes.

§ 3659
457

Suits to replevy property taken un-

der internal revenue laws, pro-
456
hibition of

§ 3662
Suits to restrain assessment or col-
457
lection, prohibition of.--

§ 3653
456 United States notes and certificates of
456

indebtedness, payment by. § 3657
457 Lien for taxes-

Certificates of release or partial dis-
456
charge, effect of.----

8 3675
Civil actions to
451
Clear title to realty ----

§ 3679
453

Enforce lien on property § 3678
453 Cross references..

§ 3680
452

Mortgagees, purchasers, and judg-
452

ment creditors, validity against
451

§ 3672
Partial discharge of property - § 3674
452 Period of...

§ 3671
453 Property subject to

8 3670
Release of

§ 3673
452 Release or partial discharge, ex-

tended application of provisions
453
relating to..

§ 3677
Single bond covering release of lien
455

and payment of income tax
454
deficiency

§ 3676
455 Suits by United States
454 Authorization to commence - $ 3740
453 Continuance.--

$ 3741
455 Discontinuance or nolle prosequi
454

$ 3742

448

446

447

450

450
450
451

449
449
449
448
449

450

450

460
460

460

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