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relettered D. 10 Cites (a) and (b), but (b) is not in point; (c) was undoubtedly intended. 11 The original 3481 (b) was repealed Sept. 20, 1941 (55 Stat. 706, § 504), and a new subsection with the same designation was added by the 1942 act. 12 New (a) (4) added; original (a) (4)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- Collectors' accounts. See COLLECTORS OF INTERNAL REVE 2904 (a) False accounts, penalty for.. Fraudulent omission of dealers in leaf tobacco to account for tobacco 3616 (a) Allowance for, in connection with special deposit accounts_ Liability for, in case uncertified check not paid by bank. to Miscellaneous taxes unpaid when due.. for Nonpayment of tax, in general. 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 Alcohol tax..... to Coconut, etc., oil processing tax....... 3971 (b) 3770 (a) (2) 2801 (e) (5) 3690, 3692, 3712 3746 3612 (d, e) ADMINISTRATIVE PROVISIONS—Continued Applicability of general administrative provisions-Continued to Cotton futures tax... to Employment taxes.. to Floor stocks refunds.. 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 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 Discretionary method allowed Commissioner for collecting tax. Nonpayment, addition to tax in case of Other laws applicable. Payment 1719 1717 1722 1715 1703, 1718 1 1702 Manufacturers_ Occupational taxes (see also OCCUPATIONAL TAXES): Penalties 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- 3798 (b) Tobacco growers' cooperative associations as sales agents 2801 (e) (5) Farm cooperatives, distillers associated as members of 3793 (a) (1) AIR CIRCULATORS AND HEATERS (ELECTRIC), tax on------ AIR-CONDITIONING UNITS, Tax on: (C), (b) (1) Returns as public records.. AIR TRANSPORT COMPANIES: Tax on transportation of persons by air. AIRCRAFT: Gasoline used as fuel for.. 3405 (c) 1650, 3469 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.... ALCOHOL (see also DISTILLED SPIRITS; LIQUOR): Definitions. 3124 Denaturation: Abandoned spirits, sale for denaturation without payment of 3074 Delivery of denatured alcohol by common carriers, where deemed Regulations for establishment, bonding, and operation of de- 3105 Sale of denatured alcohol tax-free_ 3109 Taxability of unlawfully denatured alcohol, etc....... 3111 Unlawful use or concealment of denatured alcohol, penalty for.. Importation and withdrawal for industrial purposes or for use of Powers and duties of persons enforcing laws as to.. 3121 3106 Puerto Rico and Virgin Islands, application of general provisions 3123 Regulations for establishment, bonding, and operation of 3105 2883 (e) Seized property, release upon execution of bond_ 3118 Subpoena to testify or produce records, compliance with_ 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.. 3112 3108, 3125 2888 Use for chemicals or flavoring extracts, when special tax not required. 3250 (i) 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- 2880 (a) 2916 Withdrawal of alcohol tax-free__ Withdrawal of imported alcohol for beverage purposes, payment Production by extraction of water not rectification; not taxable as 2801 (c) (2) Raising of proof not required of manufacturers of distilled vinegar___ Applicability of general administrative, etc., provisions.. on Denatured alcohol, etc., produced in violation of law or regula- 3108 3125 (a) ALE. See FERMENTED LIQUORS. ALIENS (see also NONRESIDENT ALIENS): 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: 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) |