Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexDivision of the Federal Register, the National Archives, 1973 |
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Page 31
... sugar solutions and liquors , in which the alcohol content is not more than 12 percent by volume and the sugar content is not less than 60 grams per 100 cubic centimeters . ( 8 ) Brandied fruits . Brandied fruits consisting of solidly ...
... sugar solutions and liquors , in which the alcohol content is not more than 12 percent by volume and the sugar content is not less than 60 grams per 100 cubic centimeters . ( 8 ) Brandied fruits . Brandied fruits consisting of solidly ...
Page 45
... sugar , sirup , or molasses derived from sugar cane , sugar beets , corn , sorghum , or any other source ; starch ; potatoes ; grain , or corn meal , corn chops , cracked corn , rye chops , middlings , shorts , bran , or any other grain ...
... sugar , sirup , or molasses derived from sugar cane , sugar beets , corn , sorghum , or any other source ; starch ; potatoes ; grain , or corn meal , corn chops , cracked corn , rye chops , middlings , shorts , bran , or any other grain ...
Page 271
... sugar has been used , the wine or the residuum thereof may not be used if the unfermented sugars therein have been refermented . Such wine spirits shall not be reduced with water from the distillation proof , nor be distilled at less ...
... sugar has been used , the wine or the residuum thereof may not be used if the unfermented sugars therein have been refermented . Such wine spirits shall not be reduced with water from the distillation proof , nor be distilled at less ...
Page 394
... shall be recorded by kind and by quantity , recording liquids in gallons and other materials in pounds , and giving the sugar content for molasses . ( h ) . The name and address of the 394 $ 201.617 Title 26 Internal Revenue.
... shall be recorded by kind and by quantity , recording liquids in gallons and other materials in pounds , and giving the sugar content for molasses . ( h ) . The name and address of the 394 $ 201.617 Title 26 Internal Revenue.
Page 396
... sugar or caramel to brandy and rum under § 201.292 . Where the proprietors ' copies of pre- scribed transaction forms reflect details of the transactions required by this paragraph , such copies may constitute the records of such ...
... sugar or caramel to brandy and rum under § 201.292 . Where the proprietors ' copies of pre- scribed transaction forms reflect details of the transactions required by this paragraph , such copies may constitute the records of such ...
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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 chapter claim consent of surety consignee containers copy corporation dealer in liquors denatured alcohol determined distilled spirits plant employer identification explosive materials export filed Form 11 Formula gauge gional commissioner hydrometer industrial use permit internal revenue officer Internal Revenue Service juice label liability license or permit manufacturer marked ment name and address natural wine operations packages paragraph percent permittee person pipeline prescribed prietor proof gallons proprietor pursuant quantity receipt received records rectified removed return on Form samples serial number shipment specially denatured alcohol specially denatured spirits submitted Subpart sugar tank tank truck tax-free alcohol thereof tion Tobacco and Firearms transfer triplicate vinegar wine gallons wine spirits withdrawal permit
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.