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 12
... records . Each proprietor of bottling premises qualified to defer payment of tax under the provisions of this subpart shall , in addition to the records required under the provisions of 26 CFR Part 201 , pre- pare summaries , in proof ...
... records . Each proprietor of bottling premises qualified to defer payment of tax under the provisions of this subpart shall , in addition to the records required under the provisions of 26 CFR Part 201 , pre- pare summaries , in proof ...
Page 22
... record of the distilled spirits recovered and the sub- sequent use to which they are put . The records shall show , ( 1 ) the date of re- covery , ( 2 ) the commodity from which the spirits were recovered , ( 3 ) the amount of distilled ...
... record of the distilled spirits recovered and the sub- sequent use to which they are put . The records shall show , ( 1 ) the date of re- covery , ( 2 ) the commodity from which the spirits were recovered , ( 3 ) the amount of distilled ...
Page 36
... Records To Be Maintained § 173.15 Records required . Every person who has been required to render a return shall maintain at his place of business such books , records , documents , papers , invoices , bills of lading , etc. , relating ...
... Records To Be Maintained § 173.15 Records required . Every person who has been required to render a return shall maintain at his place of business such books , records , documents , papers , invoices , bills of lading , etc. , relating ...
Page 38
... records . A manufacturer shall keep commercial records covering the manufacture and disposition of liquor bottles ( including any liquor bottles returned to him ) . Such records shall be available for inspection , during regular ...
... records . A manufacturer shall keep commercial records covering the manufacture and disposition of liquor bottles ( including any liquor bottles returned to him ) . Such records shall be available for inspection , during regular ...
Page 40
... Records General . 178.122 Records maintained by importers . 178.123 Records maintained by manufac- 178.124 turers . Firearms transaction record . 178.125 Record of receipt and disposition . 178.126 Furnishing transaction information ...
... Records General . 178.122 Records maintained by importers . 178.123 Records maintained by manufac- 178.124 turers . Firearms transaction record . 178.125 Record of receipt and disposition . 178.126 Furnishing transaction information ...
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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.