The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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 6
... container . He will cause the stamps to be delivered to the applicant by a representative of his office , who will instruct the applicant in regard to marking and affixing the stamps to the containers and supervise such marking and ...
... container . He will cause the stamps to be delivered to the applicant by a representative of his office , who will instruct the applicant in regard to marking and affixing the stamps to the containers and supervise such marking and ...
Page 36
... containers and in such quantities , as may be specified by the assistant regional commissioner in the demand letter ; ( b ) the quantity and kind of containers disposed of ; ( c ) the name and address of each purchaser , consignee , and ...
... containers and in such quantities , as may be specified by the assistant regional commissioner in the demand letter ; ( b ) the quantity and kind of containers disposed of ; ( c ) the name and address of each purchaser , consignee , and ...
Page 106
... containers , is to be determined by gauge of the in- dividual packages , such quantity shall , except as provided in ... containers of 10 wine gallons or less . The weight for packages and other containers of a capacity of 10 wine ...
... containers , is to be determined by gauge of the in- dividual packages , such quantity shall , except as provided in ... containers of 10 wine gallons or less . The weight for packages and other containers of a capacity of 10 wine ...
Page 140
... containers are opened . ( 72 Stat . 1358 ; 26 U.S.C. 5205 ) § 194.252 Breaking of strip stamp on opening bottle . The strip stamp affixed to a container of distilled spirits ( whether affixed over the mouth of the container or in some ...
... containers are opened . ( 72 Stat . 1358 ; 26 U.S.C. 5205 ) § 194.252 Breaking of strip stamp on opening bottle . The strip stamp affixed to a container of distilled spirits ( whether affixed over the mouth of the container or in some ...
Page 141
... containers of dis- tilled spirits are to be returned to a distilled spirits plant for restamping , the dealer shall include in his application for approval of such transaction an ac- curate description of the containers of distilled ...
... containers of dis- tilled spirits are to be returned to a distilled spirits plant for restamping , the dealer shall include in his application for approval of such transaction an ac- curate description of the containers of distilled ...
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Common terms and phrases
68A Stat 72 Stat Alcohol and Tobacco alcohol by volume amended by T.D. approved assigned officer assistant regional commis assistant regional commissioner authorized beer bonded premises bonded wine cellar bottled in bond bottling premises brewery claim consent of surety consignee containers corporation dealer in liquors denatured alcohol determined distilled spirits plant employer identification export filed Form 11 Formula gauge gional commissioner hydrometer industrial use permit internal revenue officer Internal Revenue Service invert sugar syrup juice label liability licensed manufacture marked ment natural wine notice operations packages penal sum percent permittee person pipeline plat prescribed production proof gallons proprietor pursuant quantity receipt records rectified removed return on Form samples serial number shipment specially denatured spirits storage strip stamps Subpart sugar tank tank truck tax-free alcohol thereof tion Tobacco Tax Division transfer triplicate vinegar wine gallons wine spirits withdrawal permit
Popular passages
Page 218 - Examiner 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. Witness fees and mileage shall be paid by the party at whose instance the witnesses appear, and the person taking the depositions shall be paid by the party at whose instance the depositions are taken.
Page 170 - July in each year, or on commencing any trade or business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the...
Page 389 - Indiana 16 — Iowa 17 — Kansas 18 — Kentucky 19 — Louisiana 20 — Maine 21— Maryland 22 — Massachusetts 23— Michigan 24 — Minnesota 25 — Mississippi 26 — Missouri 27 — Montana 28— Nebraska 29— Nevada 30— New Hampshire 31— New Jersey 32— New Mexico 33— New York 34 — North Carolina 35— North Dakota 36— Ohio 37 — Oklahoma 38...
Page 41 - Meaning of terms. When used in this part and in forms prescribed under this part, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof, terms shall have the meanings ascribed in this section. Words in the plural form shall include the singular, and vice versa, and words importing the masculine gender shall include the feminine. The terms "includes
Page 115 - 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 611 - ... 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 44 - 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 shotgun shell to fire through a smooth bore either a number of ball shot or a single projectile for each single pull of the trigger.
Page 42 - ... any type of weapon by whatever name known which will, or which may be readily converted to, expel a projectile by the action of an explosive or other propellant...
Page 41 - crime punishable by imprisonment for a term exceeding one year shall not include (A) any Federal or State offenses pertaining to antitrust violations, unfair trade practices, restraints of trade, or other similar offenses relating to the regulation of business practices as the Secretary may by regulation designate...
Page 115 - Beer. Beer, ale, porter, stout, and other similar fermented beverages (including sake or similar products) of any name or description containing one-half of 1 percent or more of alcohol by volume, brewed, or produced from malt, wholly or in part, or from any substitute therefor.