Code of Federal Regulations: Containing a Codification of Documents of General Applicability and Future Effect as of December 31, 1948, with Ancillaries and IndexU.S. General Services Administration, National Archives and Records Service, Office of the Federal Register, 1984 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Common terms and phrases
68A Stat 72 Stat alcohol by volume amended 26 U.S.C. amended by T.D. approved ATF Form ATF officer authorized beer bonded dealer bonded wine cellar brewer Budget under control ciga cigarette papers cigars cigars and cigarettes claim consent of surety containers control number 1512 copy denatured alcohol distilled spirits plant district director Federal filed gallons gional regulatory administrator ignated at 40 industrial use permit June 28 label large cigars Management and Budget manufacturer ment nated at 40 natural wine notice Office of Management packages papers and tubes payment of tax permittee person prescribed Puerto Rico quantity receipt records Redes Redesignated at 40 regional regulatory adminis regional regulatory administrator regulations removed Sept serial number shipment shipped specially denatured rum specially denatured spirits Subpart tank tank truck tax-free alcohol thereof tion tobacco Tobacco and Firearms United wholesale price wine spirits withdrawal permit
Popular passages
Page 22 - 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 77 - 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 22 - 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 16 - 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 18 - ... 1 ) administer oaths and affirmations, (2) issue subpenas authorized by law, (3) rule upon offers of proof and receive relevant evidence, (4) take or cause depositions to be taken whenever the ends...
Page 63 - District of Columbia 10 Florida 11 Georgia 12 Hawaii 13 Idaho 14 Illinois 15 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 Oregon 39 Pennsylvania 40 Rhode Island 41 South Carolina 42 South Dakota 43 Tennessee 44...
Page 77 - Secretary or his delegate" means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department duly authorized by the Secretary (directly, or indirectly by one or more redelegations of authority) to perform the function mentioned or described in the context, and the term "or his delegate" when used in Connection with any other official of the United States shall be similarly construed.
Page 73 - ... 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 382 - ... it shall be the duty of the Commissioner of Internal Revenue, within a period of not more than two years after such sale or removal, upon satisfactory proof, to estimate the amount of tax which has been omitted to be paid, and to make an assessment therefor and certify the same to the collector. The tax so assessed shall be in addition to the penalties imposed by law for such sale or removal.
Page 431 - ... is a corporation, (c) a responsible and duly authorized member or officer having knowledge of its affairs, if the...