Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1980 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 8
... filed by mailing or deliv- ering the same to the office of the Re- gional director ( compliance ) . [ T.D. 6521 , 25 FR 13831 , Dec. 29 , 1960 , as amended by T.D. ATF - 249 , 52 FR 5955 , Feb. 27 , 1987 ] § 1.26 Incomplete or ...
... filed by mailing or deliv- ering the same to the office of the Re- gional director ( compliance ) . [ T.D. 6521 , 25 FR 13831 , Dec. 29 , 1960 , as amended by T.D. ATF - 249 , 52 FR 5955 , Feb. 27 , 1987 ] § 1.26 Incomplete or ...
Page 49
... filed for th ucts which will be shippe United States ; and ( c ) Persons who ship into t States , Virgin Islands distill products . § 5.26 Formula requirements . ( a ) General . An approved f required to blend , mix , purif compound ...
... filed for th ucts which will be shippe United States ; and ( c ) Persons who ship into t States , Virgin Islands distill products . § 5.26 Formula requirements . ( a ) General . An approved f required to blend , mix , purif compound ...
Page 179
... filed by the fiduciary shall be the effective date of the court order , or the date specified therein for the fiduciary to assume control . If the fiduciary was not appointed by a court , the date the fiduciary assumes control shall ...
... filed by the fiduciary shall be the effective date of the court order , or the date specified therein for the fiduciary to assume control . If the fiduciary was not appointed by a court , the date the fiduciary assumes control shall ...
Page 194
... filed with the regional director ( compliance ) and shall set forth the following : ( 1 ) Identification ( including serial numbers if any ) and location of the container or containers from which the spirits , denatured spirits ...
... filed with the regional director ( compliance ) and shall set forth the following : ( 1 ) Identification ( including serial numbers if any ) and location of the container or containers from which the spirits , denatured spirits ...
Page 195
... filed with the regional director ( com- pliance ) and shall set forth the follow- ing : on spirits returned to ( 1 ) Quantity of spirits so returned ; ( 2 ) Amount of tax for which the claim is filed ; ( 3 ) Name , address , and plant ...
... filed with the regional director ( com- pliance ) and shall set forth the follow- ing : on spirits returned to ( 1 ) Quantity of spirits so returned ; ( 2 ) Amount of tax for which the claim is filed ; ( 3 ) Name , address , and plant ...
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Common terms and phrases
7.5 minute series 72 Stat 93 Stat advertising agonal line alco alcohol by volume alcohol content amended 26 U.S.C. amended by T.D. application Approved maps area is located ATF officer authorized basic permit beer beginning point bonded premises bottled boundary follows boundary of section boundary proceeds brewer containers contour line corner of section County line Creek denatured alcohol distilled spirits plant east foot contour line Form Formula gauge Highway hydrometer industry member intersection line for approximately malt beverages maps for determining ment miles northwest operations packages percent permittee person photore photorevised prescribed proof gallons proprietor Puerto Rico Quadrangle quantity record regional director compliance retailer River Road section line serial number southeasterly specially denatured spirits spir statement straight line Subpart tank tax-free alcohol Thence tion Tobacco and Firearms transfer tural area described Valley viticultural area viticul withdrawal
Popular passages
Page 570 - ... ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes" and "including" do not exclude things not enumerated which are in the same general class.
Page 572 - State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone). (3) The term "firearm" means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive...
Page 640 - The payment of any tax imposed by the internal -revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any state for carrying on the same within such state, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such state...
Page 622 - If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, IRC).
Page 465 - ... makes any untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein not misleading, shall upon conviction be fined not more than $100,000 or imprisoned not more than two years, or both.
Page 570 - For purposes of this section, "commerce" means travel, trade, traffic, commerce, transportation, or communication among the several States, or between the District of Columbia and any State, or between any foreign country or any territory or possession and any State or the District of Columbia, or between points in the same State but through any other State or the District of Columbia or a foreign country.
Page 615 - Regional Commissioner" shall mean the regional commissioner of internal revenue in each of the internal revenue regions. § 179.37 Revolver. "Revolver" shall mean a small projectile weapon, of the pistol type, having a breechloading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing. § 179.38 Rifle. "Rifle...
Page 507 - No taxpayer shall be subjected to unnecessary examination or investigations, and only one Inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after Investigation, notifies the taxpayer in writing that an additional Inspection is necessary.
Page 476 - Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to operate the...
Page 512 - Executive order; (2) related solely to the internal personnel rules and practices of an agency; (3) specifically exempted from disclosure by statute (other than section 552b of this title), provided that such statute (A) requires that the matters be withheld from the public in such a manner as to leave no discretion on the issue, or (B) establishes particular criteria for withholding or refers to particular types of matters to be withheld...