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, 1975 |
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Page 8
... examiners referred to in 26 CFR Part 200. Any Assistant Commis- sioner of Internal Revenue , when desig- nated to do so by the Commissioner , and the Director , upon consideration of ap- peals on petitions for review , may order the ...
... examiners referred to in 26 CFR Part 200. Any Assistant Commis- sioner of Internal Revenue , when desig- nated to do so by the Commissioner , and the Director , upon consideration of ap- peals on petitions for review , may order the ...
Page 9
... examiner's recommended de copy of the Assistant Regional sioner's decision and , in the e appeal to the Director , Alcoho bacco Tax Division , the de appeal with the reasons given thereof . PART 2 - NONINDUSTRIAL DISTILLED SPIRITS AND ...
... examiner's recommended de copy of the Assistant Regional sioner's decision and , in the e appeal to the Director , Alcoho bacco Tax Division , the de appeal with the reasons given thereof . PART 2 - NONINDUSTRIAL DISTILLED SPIRITS AND ...
Page 136
... examiner . Certification and transmittal of record and recommended sion to Director . deci- Subpart C - Administrative and Miscellaneous Decision of Director . Provisions Service on applicant or licensee . 178.21 Forms prescribed ...
... examiner . Certification and transmittal of record and recommended sion to Director . deci- Subpart C - Administrative and Miscellaneous Decision of Director . Provisions Service on applicant or licensee . 178.21 Forms prescribed ...
Page 150
... examiner , appointed under 5 U.S.C. 3105 , designated to preside over such hearing . The examiner shall set a time and place for the hearing and shall serve notice thereof on the licensee and the Assistant Regional Commissioner least 10 ...
... examiner , appointed under 5 U.S.C. 3105 , designated to preside over such hearing . The examiner shall set a time and place for the hearing and shall serve notice thereof on the licensee and the Assistant Regional Commissioner least 10 ...
Page 151
... examiner's recommended determination on the record . § 178.77 Certification and transmittal of record and ... examiner , the Director shall approve or disapprove the findings , conclusion , and recommended decision of the examiner , and ...
... examiner's recommended determination on the record . § 178.77 Certification and transmittal of record and ... examiner , the Director shall approve or disapprove the findings , conclusion , and recommended decision of the examiner , and ...
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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 brand certificate chapter claim consent of surety consignee containers copy corporation dealer in liquors denatured alcohol designated 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 issued label liability license or permit liquor bottles manufacturer ment name and address operations packages paragraph percent permittee person prescribed proof gallons proprietor pursuant quantity receipt records rectified regulations removed retail serial number shipment specially denatured alcohol specially denatured spirits statement submitted Subpart tank tank truck tax-free alcohol thereof tion Tobacco and Firearms trade name transfer vinegar whisky wine gallons wine spirits withdrawal permit
Popular passages
Page 338 - 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 326 - The agency shall afford all interested parties opportunity for (1) the submission and consideration of facts, arguments, offers of settlement, or proposals of adjustment where time, the nature of the proceeding, and the public interest permit, and (2) to the extent that the parties are unable so to determine any controversy by consent, hearing, and decision upon notice and in conformity with sections 7 and 8.
Page 141 - rifle' means 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. "(8) The term 'short-barreled rifle...
Page 177 - Fraudulent return. If any part of any underpayment of tax required to be shown on a return is due to fraud, there shall be added to the tax an amount equal to 50 percent of the underpayment, but no delinquency penalty shall be assessed with respect to the same underpayment (section 6653, 1.RC).
Page 234 - 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 77 - Restrictions on examination of taxpayer. No taxpayer shall be subjected to unnecessary examination or investigations, and only one Inspection of a taxpayer's books of account shall be made for each taxable year unless the taxpayer requests otherwise or unless the Secretary or his delegate, after Investigation, notifies the taxpayer in writing that an additional Inspection is necessary.
Page 67 - 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 54 - It shall be unlawful for any person engaged in business as a distiller, brewer, rectifier, blender, or other producer, or as an importer or wholesaler, of distilled spirits, wine, or malt beverages, or as a bottler, or warehouseman and bottler, of distilled spirits, directly or indirectly or through an affiliate...
Page 141 - 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 196 - The applicant is 21 years of age or over; (2) The applicant (including, in the case of a corporation, partnership, or association, any individual possessing, directly or indirectly, the power to direct or cause the direction of the management and policies of the corporation, partnership, or association) is not prohibited from transporting, shipping, or receiving firearms or ammunition in interstate or foreign commerce...