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MARINE CORPS. See MILITARY AND NAVAL FORCES.

MARINE GLASSES, tax on---

Section

1650, 2400

1426 (i)

MARITIME COMMISSION, employment through, employment taxes
in case of....

MARKS. See BRANDS; LABELS.

MARRIED PERSONS. See HUSBAND AND WIFE.

MARSHALS:

Seized goods, custody and control of; perishable property.

MASH, restrictions on making, sale, etc..

MASS BALLS, tax on.....

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3721, 3722

2834, 2836, 2838
3406 (a) (1)

MAYONNAISE DRESSINGS not included in term "oleomargarine".

MECHANICAL PENCILS, exemption from tax-

MECHANICAL REFRIGERATORS, Tax on:
Imposition and rate___

Returns as public records.

"MEDICINAL SPIRITS STAMP TAX".

3409

1604 note

2650

2655

2657

2654

2653

2659

2656

2658

2651 (c) (1), 2652, 2653 (a) (2),
2656 (b-e), 2657 (b, c), 2659 (a)

2651

3304 (d), 3790

2300

2400

3405

1604 note

3250 (b) (2)

MEDICINES:

Exemption from tax on narcotics_

2551 (a)

Manufacture in manufacturing bonded warehouses

3177

Manufacture in manufacturing warehouses, withdrawal of distilled
spirits for....

2891 (a)

Unlawful use of alcohol in manufacture, etc., penalty for

3072

Use of distilled spirits in production, special tax on producers

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Hospitalized members, exemption from admissions tax...

Hospitals for present or former members, delivery of forfeited tobacco,

cigars, etc., to..

Insignia, exemption from tax on jewelry, etc.
Marihuana for, exemption from transfer tax..

2829

3041

3797 (a) (15)
1700 (a) (1)

2190

2400

2591 (b) (4)

Opium, etc., for..

War postponements in relation to..

2554 (c) (4)

MILK:

3804 (b) (3), (e) (2)

as Ingredient of process or renovated butter, inspection of..

2325 (a)

85186-49-34

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MINIMUM PRICES, of property sold under distraint. 3695 (a), 3701 (d, e)
MINORS. See CHILDREN.

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MOLASSES:

Unregistered use in distilling, penalty for

Use in excess of estimated capacity of distillery, deficiency assessment
in case of; relief_.

MONEY ORDERS, payment of taxes by....

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2805 (a) (5)

3726

3406 (a) (3)

2843

2846, 2847
3656 (a)

Coconut, etc., oils__

2471

Distillers.

2844

3310 (a)

Manufacturers' excise taxes.

3448 (a)

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on Distilleries, consent of mortgagee to priority of tax lien... 2815 (b) (1) (B)
Instruments or writings given to secure debts, I. R. C. 3482 not to
apply to...

Mortgagees, validity of lien for taxes against...

MOTHERS. See PARENTS.

MOTION PICTURES:

3482

3672

Equipment, tax on

3406 (a) (4)

Unexposed films, credits and refunds of tax on--------

3443 (a) (3) (A) (v)

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1700 (a) (1)

Admissions tax, when exempt from...
Inspection of records of sales of opium, etc.; official sales, etc.
2551 (a), (c) (1), 2554 (c) (4), (d), 2556 (a)
Marihuana transfer tax, exemption from.......
2591 (b) (4)
Prosecuting officers, certified copies of lists of special taxpayers
for..

3275 (a)
Special tax provisions relating to opium, marihuana, etc., exemp-
tion from
3222 (b), 3224 (b, c), 3234 (b)

Taxation of cotton futures not prohibited.

MUSHROOMS:

1935

Raising or harvesting, inclusion in term "agricultural labor"-- 1426 (h) (3),

1607 (1) (3)

MUSIC MACHINES, coin-operated, occupational tax on---
MUSCIAL INSTRUMENTS, Tax on:

3267

Imposition and rate.

Religious or educational institutions, credit or refund of tax

Returns as public records.

MUTUAL DITCH AND IRRIGATION COMPANIES:
Service for, when not included in term “employment”.

Stocks and bonds, exemption from stamp tax...
MUTUAL SAVINGS BANKS:

Service for, when not included in term "employment"...

MUTUAL TELEPHONE COMPANIES:

Service for, when not included in term "employment"...

NAMES:

N

3404 (d)

3443 (a) (3) (A) (i)
1604 note

1426 (b) (10) (A),
1607 (c) (10) (A)
1808 (c)

1426 (b) (10) (A),
1607 (c) (10) (A)

1426 (b) (10) (A),
1607 (c) (10) (A)

of Brewers and persons interested in business to be filed before busi-
ness commenced__

of Cigar and cigarette manufacturers__

3155 (a)
2034

of Distillers, etc., to accompany trade marks on bottles..

of Distillers, rectifiers, and wholesale liquor dealers..

2903 (g)
2831

of Manufacturers of fermented liquors to be marked on barrels, etc. 3155 (f)
of Special taxpayers.

3270 (a)

of Tobacco manufacturers.

2015

of Tobacco peddlers..

2075

of Witnesses in criminal cases, collector to file with district attor-

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Failure to register and pay special tax, unlawful acts in case

of..

3234

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Exemption from tax and registration.

3222

Failure to register and pay special tax, unlawful acts in case of

3224

Other laws applicable.

3227

Registration..

3221

Special taxpayers, list of

3226

Tax rates, liability, etc.-

3220

Opium, etc.:

Exemptions

2551

Forfeitures_

2558

Inspection and copies of returns, duplicate order forms and
prescriptions...

2556

Insular possessions and Canal Zone, administration of laws in

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Tax; rate, how paid..

NATIONAL BANKS. See BANKS.

NAVAL FORCES. See MILITARY AND NAVAL FORCES.

NEGLIGENCE:

Brandy or fruit spirits loss allowance in absence of
Distilled spirits loss or leakage allowance in absence of .--.

3031 (b) (1)

2889, 2891 (b),
2901 (a), (b) (5-7)

Fruit brandy (mixed or blended) loss allowance in absence of.. 2801 (e) (5)

NEUTRAL, inclusion in term "oleomargarine".
NEWS TICKER SERVICE.

2300

3466 (b)

2561

2553

2557

2560

2555

2559

2552

2550

2563

2571

2569

2570

2568

2567

NEWSPAPERS:

Publication of notice of certain seizures..

Publication of notice of distraint..

Service for, when not included in term "employment”.

Telephone, etc., service for, when exempt from tax
NONRESIDENT ALIENS (see also ALIENS):

Insurance policies, etc., issued by, stamp tax on..

NONRESIDENTS OTHER THAN CITIZENS:
When not deemed in service of a carrier__.

NOTES, inclusion in term "security".

Section

2154 (b), 3724 (b)
3693 (b), 3701 (b)
1426 (b) (15),
1607 (c) (15)
3466 (b)

1804

1532 (d)

3672 (b) (2)

NOTES (BANK). See CIRCULATION OTHER THAN OF NATIONAL

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of Distraint proceedings..

3693 (a, b), 3701 (a, b)

for Drawback on domestic distilled spirits and wines exported 3179 (b)
of Exemptions from tax on firearms__

2721 (b)

Filing of notices by manufacturers of filled cheese-

2352 (c)

Filing of notices by manufacturers of opium for smoking.

2569 (d) (1)

Filing of notices by manufacturers of white phosphorus matches.
of Fortification of wines..

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of Hearings as to cancellation of registration of marihuana millers
of Inaccurate description of denatured alcohol, etc____

3231 (b)

3114 (c)

of Inspection of taxpayer's books more than once a year, by Com-
missioner in writing...

3631

of Intention to rectify or compound distilled spirits_

of Producers of wines.

of Lien for taxes, filing of

to Manufacturers of tobacco, etc., to show cause against assessment

of Public sale of forfeited firearms not required.

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of Reduction of producing capacity of distilleries

2851 (a)

of Removal of stills, etc., to place of use

2818 (a)

Requiring records, statements, and special returns.

3603

of Return to the Americas, etc.; of qualification of executor, etc.

of Seizure of effects of peddlers of tobacco, etc.
of Seizure of goods valued at $500 or less...
to States by Social Security Board as to approval, etc., of State unem-
ployment compensation laws...

3804 (e) (2, 3)
2154 (b)
3724 (b, d)

of Suspension and resumption of work in distilleries.
of Withdrawal of wine spirits for fortification.

1603 (b-d)
2850 (a)

3033 (a)

NOTICE AND DEMAND FOR PAYMENT OF TAX AND ADDITIONS:
In general

Distilled spirits not deposited in bonded warehouse as required by
law.

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