The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1976 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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Page 27
... gallon or less ( except that the year of vintage may be stated in the case of champagne whether or not bottled in containers of 1 gallon or less ) , or , if such wine is bottled in the United States in containers of 1 gallon or less ...
... gallon or less ( except that the year of vintage may be stated in the case of champagne whether or not bottled in containers of 1 gallon or less ) , or , if such wine is bottled in the United States in containers of 1 gallon or less ...
Page 33
... gallons or more : ( 3 ) to im- ported wine in the original containers in which entered in customs custody if such ... gallons . 3 gallons . 1 gallon . 4/5 gallon . 1⁄2 gallon . 1 pint . 4/5 pint . 1⁄2 pint . 2 % pint . 4 ounces . 5 ...
... gallons or more : ( 3 ) to im- ported wine in the original containers in which entered in customs custody if such ... gallons . 3 gallons . 1 gallon . 4/5 gallon . 1⁄2 gallon . 1 pint . 4/5 pint . 1⁄2 pint . 2 % pint . 4 ounces . 5 ...
Page 59
... gallon or less ; and the term " packer " means any person who places malt beverages in con- tainers of a capacity in excess of 1 gallon . ( f ) Gallon . " Gallon " means United States gallon of 231 cubic inches of malt beverages at 39.2 ...
... gallon or less ; and the term " packer " means any person who places malt beverages in con- tainers of a capacity in excess of 1 gallon . ( f ) Gallon . " Gallon " means United States gallon of 231 cubic inches of malt beverages at 39.2 ...
Page 62
... gallon , the net contents shall be stated in fractions of a gallon , or in quarts , pints , and fluid ounces . ( 5 ) If more than 1 gallon , the net con- tents shall be stated in gallons and frac- tions thereof . ( b ) All fractions ...
... gallon , the net contents shall be stated in fractions of a gallon , or in quarts , pints , and fluid ounces . ( 5 ) If more than 1 gallon , the net con- tents shall be stated in gallons and frac- tions thereof . ( b ) All fractions ...
Page 119
... gallons in the controlled stock inventory of any mixture or product which derived less than half of its proof gallon content from tax - determined spirits , and ( 2 ) by multiplying the remainder of proof gallons by an amount equal to ...
... gallons in the controlled stock inventory of any mixture or product which derived less than half of its proof gallon content from tax - determined spirits , and ( 2 ) by multiplying the remainder of proof gallons by an amount equal to ...
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Common terms and phrases
68A Stat 72 Stat alcohol by volume amended by T.D. approved assigned officer assistant regional commis assistant regional commissioner authorized bonded premises bonded wine cellar bottled in bond bottling premises brand certificate chapter claim consent of surety containers copy corporation dealer in liquors denatured alcohol designated determined distilled spirits plant employer identification explosive materials export Federal filed Form 11 Formula gauge hydrometer industrial use permit internal revenue officer Internal Revenue Service issued label license or permit liquor bottles malt beverages manufacturer ment name and address operations packages paragraph percent permittee person prescribed proof gallons proprietor pursuant quantity receipt records rectified regional director regulations removed retail serial number shipment specially denatured alcohol specially denatured spirits statement submitted Subpart tank tank truck tax-free alcohol thereof tion Tobacco and Firearms trade name transfer vinegar whisky wine gallons wine spirits withdrawal permit
Popular passages
Page 342 - Witnesses summoned before the Board, its member, agent, or agency, shall be paid the same fees and mileage that are paid witnesses in the courts of the United States, and witnesses whose depositions are taken and the persons taking the same shall severally be entitled to the same fees as are paid for like services in the courts of the United States.
Page 341 - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person may be compelled to appear and depose and to produce documentary evidence...
Page 154 - 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 155 - State and punishable by a term of imprisonment of two years or less; (3) "firearm" means 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; the frame or receiver of any such weapon; or any firearm muffler or firearm silencer; or any destructive device.
Page 490 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Page 92 - To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax or required to perform the act...
Page 337 - Every party shall have the right to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts.
Page 307 - And every person having in his possession or custody, or under his control, any still or distilling apparatus set up...
Page 531 - ... memorandum, writing, entry, print, representation or combination thereof, of any act, transaction, occurrence or event, and in the regular course of business has caused any or all of the same to be recorded, copied or reproduced by any photographic, photostatic, microfilm, microcard, miniature photographic, or other process which accurately reproduces or forms a durable medium for so reproducing the original...
Page 110 - Bonds required by this part may be secured by collateral in the form of bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, in place of corporate surety, in accordance with the provisions of 31 CFR Part 225. Bonds and notes of the United States...