Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
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Common terms and phrases
68A Stat 72 Stat accordance addition amended application approved assigned assistant regional commissioner authorized bonded premises bonded wine cellar bottling chapter claim complete containers copy corporation covering customs dealer denatured alcohol denatured spirits designated desires determined Director distilled spirits district documents effective equipment executed explosive facilities filed firearm Form Formula gallons gauge identification importer internal revenue issued juice July kind label less licensed limited liquors loss manner manufacturer marked materials mean ment natural notice officer operations original otherwise packages paid paragraph payment percent period permit permittee person prepared prescribed proof proprietor quantity reason receipt received records regulations removed respect retained samples separate serial shipment shipped special tax specially denatured specific stamp statement storage submitted Subpart sugar surety tank thereof tion transfer United unless wine spirits withdrawal
Popular passages
Page 254 - 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 399 - 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 150 - The payment of any tax imposed by the internal -revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any state for carrying on the same within such state, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such state...
Page 48 - 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 37 - Corporate surety bonds. Corporate surety bonds may be given only with surety companies holding certificates of authority from the Secretary of the Treasury...
Page 50 - 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 metallic cartridge to fire only a single projectile through a rifled bore for each single pull of the trigger.
Page 263 - A severance of goods from the mass of things belonging to the United States with the intention of uniting them to the mass of things belonging to some foreign country and shall include shipments to any possession of the United States.
Page 37 - Bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, may be pledged and deposited by claimants as collateral security in lieu of corporate sureties in accordance with the provisions of Department Circular No.
Page 218 - Except as provided in this section, bonds or notes of the United States, or other obligations which are unconditionally guaranteed as to both interest and principal by the United States, may be pledged and deposited by principals as collateral security in lieu of corporate sureties.
Page 248 - 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.
Bibliographic information
| Title | Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and Index |
| Contributor | United States. Office of the Federal Register |
| Publisher | Division of the Federal Register, the National Archives, 1973 |
| Original from | the University of Michigan |
| Digitized | 25 May 2005 |
| Export Citation | BiBTeX EndNote RefMan |