The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1967 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 5
... periods . 170.645 170.646 Times for filing . Qualification for extended deferral . 170.647 Other regulations applicable . Subpart X - Temporary Regulations Respecting the Filing of Tax Returns by Proprietors of Bonded Wine Cellars ...
... periods . 170.645 170.646 Times for filing . Qualification for extended deferral . 170.647 Other regulations applicable . Subpart X - Temporary Regulations Respecting the Filing of Tax Returns by Proprietors of Bonded Wine Cellars ...
Page 7
... period , nothwithstanding that no tax is due for payment for such period . § 170.46 Deferred payment of distilled spirits tax by proprietor of bottling premises . A proprietor of bottling premises who has assumed the liability for tax ...
... period , nothwithstanding that no tax is due for payment for such period . § 170.46 Deferred payment of distilled spirits tax by proprietor of bottling premises . A proprietor of bottling premises who has assumed the liability for tax ...
Page 9
... period inventory of controlled stock , the total liability re- maining unpaid ( as determined under the provisions of paragraph ( a ) of this section ) shall be paid with the return for the period . ( d ) Notwithstanding the provisions ...
... period inventory of controlled stock , the total liability re- maining unpaid ( as determined under the provisions of paragraph ( a ) of this section ) shall be paid with the return for the period . ( d ) Notwithstanding the provisions ...
Page 11
... period in which the change in proprietorship is made and for each subsequent return pe- riod during which the alternate proprie- tor operates the bottling premises . If the outgoing proprietor is in default , a return on Form 2521 ...
... period in which the change in proprietorship is made and for each subsequent return pe- riod during which the alternate proprie- tor operates the bottling premises . If the outgoing proprietor is in default , a return on Form 2521 ...
Page 12
... period . At the close of each return period , a summary shall be prepared for that return period show- ing : ( 1 ) Spirits received on withdrawal from internal revenue bond under sec- tion 5174 ( a ) ( 2 ) , I.R.C .; ( 2 ) Other stocks ...
... period . At the close of each return period , a summary shall be prepared for that return period show- ing : ( 1 ) Spirits received on withdrawal from internal revenue bond under sec- tion 5174 ( a ) ( 2 ) , I.R.C .; ( 2 ) Other stocks ...
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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 brewer claim collector of customs consent of surety consignee containers copy of Form denatured alcohol determined distilled spirits plant district director employer identification export filed firearm Form 11 Formula gauge gional commissioner internal revenue officer Internal Revenue Service invert sugar syrup juice July label liability liquor bottles manufacture marked ment natural wine operations packages payment of tax penal sum percent permittee person pipeline prescribed proof gallons proprietor pursuant quantity receipt records rectified red strip stamps removed return on Form samples serial number shipment special tax specially denatured spirits storage Subpart tank tank car tank truck thereof tion Tobacco Tax Division transfer vinegar wine gallons wine spirits withdrawal
Popular passages
Page 185 - 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 88 - 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 184 - 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 59 - includes" and "including" when used in a definition contained in this Act shall not be deemed to exclude other things otherwise within the meaning of the term defined.
Page 59 - ... any weapon which shoots or is designed to shoot automatically or semiautomatically more than one shot without manual reloading, by a single function of the trigger...
Page 333 - YEAR 1976-77 1. Alabama 2. Alaska 3. Arizona 4. Arkansas 5. California 6. Colorado 7. Connecticut 8. Delaware 9. 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.
Page 98 - Secretary or his delegate shall furnish to any of such officers, upon written request, certified copies of any such statements, reports, or returns filed In his office, upon the payment of a fee of $1 for each 100 words or fraction thereof In the copy or copies requested.
Page 179 - 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 59 - An exportation is a severance of goods from the mass of things belonging to this country with the intention of uniting them to the mass of things belonging to some foreign country.
Page 178 - In writing with the assistant regional commissioner issuing the citation or the examiner if the matter has been referred to him, and shall briefly state the order or relief applied for and the grounds for such motion, and shall be filed within 15 days after service of the citation. §200.76 At hearing. Motions at the hearing may be made in writing to the examiner or stated orally on the record.