The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1988 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
7.5 minute series 72 Stat alco alcohol by volume amended 26 U.S.C. amended by T.D. application Approved maps ATF officer authorized beer bonded premises bottled boundary proceeds brand brewer Budget under control Bureau of Alcohol certificate claim containers contour line control number 1512 corner of section County line Creek dealer denatured alcohol distilled spirits plant east explosive materials Federal filed firearm barrel Formula gauge gional director compliance hydrometer Internal Revenue Code intersection label license or permit located malt beverages manufacturer ment miles operations packages paragraph percent permittee person photore prescribed proof gallons proprietor Quadrangle quantity quired records refund regional director compli regional director compliance regulations retailer serial number specially denatured spirits spir statement straight line Subpart surety tank tax-free alcohol thereof tion Tobacco and Firearms Township transfer tural area described viticul viticultural area whisky wine gallons withdrawal
Popular passages
Page 630 - Meaning of terms. When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words imparting the masculine gender shall include the feminine. The terms "includes
Page 51 - 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 547 - For purposes of subsection (a), the amount of tax required to be shown on the return shall be reduced by the amount of any part of the tax which Is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax which may be claimed upon the return.
Page 634 - A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder and designed or redesigned and made or remade to use the energy of the explosive in a fixed cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger, and shall include any such weapon which may be readily restored to fire a fixed cartridge.
Page 634 - Shotgun. A weapon designed or redesigned, made or remade, and intended to be fired from the shoulder, and designed or redesigned and made or remade to use the energy of the explosive in a fixed shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger.
Page 543 - Interest shall be imposed under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount, or addition to the tax is not paid within 10 days from the date of notice and demand therefor, and in such case interest shall be imposed only for the period from the date of the notice and demand to the date of payment.
Page 614 - The Secretary or his delegate may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, so far as it may be necessary for the purpose of examining said articles or objects.
Page 11 - distilled spirits" as ethyl alcohol, hydrated oxide of ethyl, spirits of wine, whiskey, rum, brandy, gin, and other distilled spirits, including all dilutions and mixtures thereof for nonindustrial use. Wine. Section 17(a) of the Federal Alcohol Administration Act defines "wine...
Page 70 - ... to such an extent as substantially to restrain or prevent transactions in interstate or foreign commerce in any such products, or if the direct effect of such inducement is to prevent, deter, hinder, or restrict other persons from selling or offering for sale any such products to such trade buyer in interstate or foreign commerce...
Page 11 - Act of 1918, (USC, title 26, sees. 441 and 444) as now in force or hereafter amended, and (2) 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...