The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1981 The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government. |
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Common terms and phrases
68A Stat 72 Stat alco alcohol by volume amended 26 U.S.C. amended by T.D. approved ATF Form ATF officer authorized beer bonded dealer bonded wine cellar bottles brewer cigarette papers cigars claim consent of surety containers copy designated at 40 distilled spirits plant district director filed Formula gional regulatory administrator ignated at 40 industrial use permit internal revenue June 29 label large cigars manufacturer ment nated at 40 natural wine notice packages papers and tubes payment of tax percent permittee person prescribed Puerto Rico quantity receipt record red strip stamps Redes Redesignated regional regula regional regulatory administrator regulations removed serial number shipment solvent specially denatured alcohol specially denatured rum specially denatured spirits Subpart tank tank truck tax-free alcohol taxpaid thereof tion Tobacco and Firearms tory administrator transfer United wholesale price wine spirits withdrawal permit
Popular passages
Page 22 - Witnesses summoned before the Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
Page 22 - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person may be compelled to appear and depose and to produce documentary evidence...
Page 103 - 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 18 - ... 1 ) administer oaths and affirmations, (2) issue subpenas authorized by law, (3) rule upon offers of proof and receive relevant evidence, (4) take or cause depositions to be taken whenever the ends...
Page 16 - When portions only of a document are to be relied upon, the offering party shall prepare the pertinent excerpts, adequately identified, and shall supply copies of such excerpts, together with a statement indicating the purpose for which such materials will be offered, to the presiding officer and to the other parties.
Page 16 - Every party shall have the right to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts.
Page 103 - Secretary or his delegate" means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term "or his delegate" when used in Connection with any other official of the United States shall be similarly construed.
Page 73 - ... memorandum, writing, entry, print, representation or combination thereof, of any act, transaction, occurrence or event, and in the regular course of business has caused any or all of the same to be recorded, copied or reproduced by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original...
Page 490 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 8 - In computing any period of time prescribed or allowed by this part, the day of the act, event, or default after which the designated period of time begins to run is not to be included. The last day of the period so computed...