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8 This amendment changes a rate of tax which had already been changed by the prior amendment of Sept. 20, 1941 (55 Stat. 707 (21)).

Original C relettered D.

10 Cites (a) and (b), but (b) is not in point; (c) was undoubtedly intended.

11 The original 3481 (b) was repealed Sept. 20, 1941 (55 Stat. 706, § 504), and a new subsection with the same designation was added by the 1942 act.

12 New (a) (4) added; original (a) (4) renumbered (a) (5).

13 Original 3802 renumbered 3803.

.

INDEX

A

ABATEMENT OF TAX (see also CREDITS; REFUNDS; REMISSION):

Applicability of general provisions to alcohol...

under Closing agreements, effect of___

on Distilled spirits in case of loss

on Insolvent banks.

on Silver bullion___

ABSTRACTS. See BOOKS.

Section

3122

3760 (b) (2)

2901 (b)

3798 (a)

1805

Bottling of distilled spirits in bond.

ACCIDENT INSURANCE. See INSURANCE.

ACCOUNTS AND ACCOUNTING (see also BOOKS; RECORDS; RE-
TURNS):

Collectors' accounts. See COLLECTORS OF INTERNAL REVE

2904 (a)

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False accounts, penalty for..

Fraudulent omission of dealers in leaf tobacco to account for tobacco

3616 (a)

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Allowance for, in connection with special deposit accounts_
Assessed or paid after expiration of limitation period, effect of___

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Liability for, in case uncertified check not paid by bank.

to Miscellaneous taxes unpaid when due..

for Nonpayment of tax, in general.
Refunds after period of limitation..

War postponement.

ADDRESSING MACHINES, tax on--

ADHESIVE STAMPS. See STAMPS.

ADJOURNMENT of sale in distraint proceedings---

ADMINISTRATIVE PROVISIONS:

Abatements, credits, and refunds.

Applicability of general administrative provisions:
to Admissions tax and dues tax..

to Alcohol tax.....

to Coconut, etc., oil processing tax.......

3971 (b) 3770 (a) (2) 2801 (e) (5)

3690, 3692, 3712

3746 3612 (d, e)

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ADMINISTRATIVE PROVISIONS—Continued

Applicability of general administrative provisions-Continued

to Cotton futures tax...

to Employment taxes..

to Floor stocks refunds..
to Liquor taxes___

to Machine guns and short-barrelled firearms tax.

to Manufacturers' excise taxes.

to Marihuana occupational taxes..

to Marihuana transfer tax_

to Narcotics occupational taxes_

to Occupational taxes in general..

to Opium, etc., tax

to Pistols and revolvers tax..

to Retailers' excise tax on luggage, etc..

to Retailers' excise taxes in general.

to Safe deposit boxes..

to Stamp taxes on documents, etc.

to Sugar tax ___.

to Tobacco, etc., taxes

to Transportation and communication taxes..

to White phosphorus match tax

Assessment. See ASSESSMENT OF TAX.

Collection of taxes. See COLLECTION OF TAXES.

Section

1934

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Information and information returns. See INFORMATION AND

INFORMATION RETURNS.

as to Manufacturers' excise and import taxes_

Miscellaneous provisions.

as to Transportation and communication taxes..

ADMINISTRATORS. See ESTATES; FIDUCIARIES.

3440-3453

3790-3804

3470-3473

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Discretionary method allowed Commissioner for collecting tax.

Nonpayment, addition to tax in case of

Other laws applicable.

Payment

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1719

1717

1722

1715

1703, 1718

1

1702

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Manufacturers_

Occupational taxes (see also OCCUPATIONAL TAXES):

Penalties

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AFFILIATED CORPORATIONS, sales, etc., of pistols and revolvers to;

definition of "affiliated".

AFFIRMATIONS. See OATHS, ETC.

2704 (b) (1)

AGENTS (see also INTERNAL REVENUE AGENTS):

Liability of principal for acts of...

Section

1932

1632

2050 (b)

Performance of acts required of employers in connection with em-
ployment taxes..

3798 (b)

Tobacco growers' cooperative associations as sales agents
as Transferees of assets of an insolvent bank or trust company__
AGRICULTURAL LABOR not included in term "employment", for pur-
pose of employment taxes; definition 1426 (b) (1), (h), 1607 (c) (1), (1)
AGRICULTURAL ORGANIZATIONS (see also ASSOCIATIONS; FARM-
ERS' ASSOCIATIONS, ETC.):

2801 (e) (5)

Farm cooperatives, distillers associated as members of
Service for, not included in term "employment", for purpose of
employment taxes.
1426 (b) (10) (A, B), 1607 (c) (10) (A, B)
AIDING PREPARATION OF FRAUDULENT RETURNS, ETC.

3793 (a) (1)

AIR CIRCULATORS AND HEATERS (ELECTRIC), tax on------

AIR-CONDITIONING UNITS, Tax on:
Imposition and rate___

(C), (b) (1)
3406 (a) (3)

Returns as public records..

AIR TRANSPORT COMPANIES:

Tax on transportation of persons by air.
Tax on transportation of property by air_

AIRCRAFT:

Gasoline used as fuel for..

3405 (c)
1604 note

1650, 3469
3475

3412 (c) (2), 3443 (a) (3) (A) (iii)

Inclusion in term "vessels", for exemption from certain taxes..

3451

ALASKA (see also TERRITORIES):

Inclusion in term “State”, for purpose of employment taxes....

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ALCOHOL (see also DISTILLED SPIRITS; LIQUOR):

Definitions.

3124

Denaturation:

Abandoned spirits, sale for denaturation without payment of
tax...

3074

Delivery of denatured alcohol by common carriers, where deemed
made

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Regulations for establishment, bonding, and operation of de-
naturing plants___

3105

Sale of denatured alcohol tax-free_

3109

Taxability of unlawfully denatured alcohol, etc.......

3111

Unlawful use or concealment of denatured alcohol, penalty for..
Withdrawal from bond tax-free___

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Importation and withdrawal for industrial purposes or for use of

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Powers and duties of persons enforcing laws as to..
Production, use, or sale of alcohol..

3121

3106

Puerto Rico and Virgin Islands, application of general provisions
to...

3123

Regulations for establishment, bonding, and operation of
Removal of spirits to, for redistillation..

3105

2883 (e)

Seized property, release upon execution of bond_

3118

Subpoena to testify or produce records, compliance with_
Transfer of alcohol to other plants or warehouses.

3119

3107

Violations, prosecution of___.

3117

3110

3494

3122

3111

Denatured alcohol may be sold tax-free-

3109

Loss or leakage, allowance for.--.

3113

Transfer into tank cars for export- - - .

Time of attachment; joint and several liability; lien; collection..
Withdrawal tax-free for certain purposes -

3112

3108, 3125

2888

Use for chemicals or flavoring extracts, when special tax not required. 3250 (i)
Use in fortification of sweet wines _ _

3043 (a)

ALCOHOL TAX UNIT DISTRICT SUPERVISORS:

Control of internal revenue bonded warehouses__

2872

Withdrawal of distilled spirits in case of excessive leakage.

ALDEHYDES; distillates containing, removal for denaturation or destruc-
tion_____

2880 (a)

2916

Withdrawal of alcohol tax-free__

Withdrawal of imported alcohol for beverage purposes, payment
of tax..

Production by extraction of water not rectification; not taxable as
rectified spirits..

2801 (c) (2)

Raising of proof not required of manufacturers of distilled vinegar___
Sugar used in distillation of industrial alcohol, refund of tax on_.
Tax on:

Applicability of general administrative, etc., provisions..

on Denatured alcohol, etc., produced in violation of law or regula-
tions___

3108

3125 (a)

ALE. See FERMENTED LIQUORS.

ALIENS (see also NONRESIDENT ALIENS):
Appraisers of seized property must be citizens.
Manufacturers of opium for smoking must be citizens..

3724 (a)

2569 (c)

Transfer of securities, when exempt from tax............. 1802 (c) (7), 3481 (b) (7)

"ALLOWED EXPENSES" (see also EXPENSES) -

AMERICAN NATIONAL RED CROSS:

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Services on or in connection with, not included in term "employ-

ment", for purpose of employment taxes__

1426 (b), 1607 (c)

Unemployment funds, contributions to...

1606 (f)

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