Tax on employers of eight or more, if installment not paid when 1605 (c) by Collector, in relation to collection of taxes_ Affidavits as to violation of industrial alcohol laws, form of 3406 (a) (6) 3224 (c) 1426 (b) (13), 3632 3614 (a, b) 3120 3114 (a) to Complaints against persons holding permits to manufacture, False or fraudulent affidavits, limitation on prosecutions for... 3748 (a) (3) False statements under oath, penalty for.... 3762 (b) Forms, Secretary to prescribe. 4041 Fraudulent affidavits, penalty for 3793 (b) of Internal revenue officers, for issue of search warrants. to Inventories: 3602 in Investigations as to use of distilled spirits in non-beverage prod- OATHS, ETC.-Continued to Transcripts and summaries of records of rectifiers and wholesale Section Verification of entries in brewers' books.. 2857 (a) OCCUPATIONAL TAXES: Application of subchapter- 3282 Bowling alleys, billiard rooms, and pool rooms.. 1650, 3268 of Brewers, not required for temporary operation at another place. 3156 (a) 3278 3206, 3207 3267 Collection of tax, discretionary method allowed Commissioner for. Different businesses of same ownership and location, liability in case of Filled cheese... Firearms Liquor. List of special taxpayers, for public inspection. Narcotics. See NARCOTICS-Occupational taxes. 3210, 3211 3281 3280 3279 3250-3255 3275 Oleomargarine_ Partners, liability of 3200, 3201 3277 Payment of tax.... Registration. Returns. 3271 3270 3272, 3611 Special tax stamp, penalties relating to posting of 3274 3273 State laws, application of__ OFFAL FAT: Mixtures and compounds, inclusion in term "oleomargarine". OFFENSES. See CRIMINAL OFFENSES; FINES, PENALTIES, and FORFEITURES. OFFICERS: of Corporations. See CORPORATIONS-Officers and employees. of the United States. See PUBLIC OFFICERS AND EMPLOYEES. OIL (see also LUBRICATING OILS). 3276 2300 Fish oil, animal oil, and certain vegetable oils imported, tax on. 2490-2494 2470-2483 1604 note of Securities and Exchange Commission. of District courts, for filing of civil actions to clear title to realty 3679 (a) (3) 3800 ORE (COPPER-BEARING), imported, tax on. OVERASSESSMENTS... OVERNIGHT BAGS, tax on---- OVERPAYMENTS OF TAX (see also CREDITS; REFUNDS): Interest on. - Payments after statute expires as. 3420, 3425 3770 (a) (3) 1651 (a) (1) 3771 3770 (a) (2) P PACKAGES: of Adulterated butter. 2322 (b) (1), 2323 (c), 2326 (a) of Cigarettes. See CIGARETTES-Packages. of Distilled spirits. See DISTILLED SPIRITS Packages. Emptied stamped packages, general provisions as to of Filled cheese 2103 (e), 2112 (e), 2305, 3323 3152 (b), 3153, 3155 (f) 2352 (b), 2354 (b), 2356, 2357 (b, d, f, g), 2358 (b) Use, when not included in term "first domestic processing" 2825, 3030 (a) (2), 3031 (a), Processing tax on. PAPAYA WINE and PAPAYA BRANDY. 3032 (c), 3036 (c), 3038 (a), 3045 Service performed by or for, exclusion from term “employment" PARTIAL DISCHARGE of property from tax lien.... PARTIAL INVALIDITY, effect of... 3674 3803 PARTIAL PAYMENT OF TAX. (see also INSTALLMENT PAYMENTS) to Civil actions to enforce lien on property- Definition.. "Domestic" defined. Foreign partnerships: 3797 (a) (5) 1804 Insurance policies, etc., issued by, stamp tax on. 3277 Responsibility of partnership for acts of agents.. PASS CASES, tax on.. PAWNBROKERS: Inclusion in term "dealer" in firearms_ 1932 PAWPAW WINE and PAWPAW BRANDY_ 2825, 3030 (a) (2), 3031 (a), on Adulterated and process or renovated butter.- Bank circulation tax. by Check or money order.. on Cotton futures. PAYMENT OF TAXES (see also COLLECTION OF TAXES): on Alcohol withdrawn from industrial plants, etc., for beverage pur- 1715 2321 (c) 3125 (a) 1902 3656 Coconut, etc., oil processing tax- Deficiencies. See DEFICIENCIES. on Distilled spirits deposited in warehouses. on Distilled spirits in general. Dues tax.. Effect of closing agreements as to- Employment taxes. - Employment taxes, to depositaries or financial agents. Exemptions. See EXEMPTIONS (Tax). on Fermented liquors.. on Filled cheese- Fractions of a cent. See FRACTIONS OF A CENT. on Imported fish, etc., oil- 2490, 2493 in Installments (unemployment insurance tax). 1605 (c) Interest on delinquency. See INTEREST-on Unpaid taxes. 2720 (c) Occupational taxes_ In general. Installment sales, etc.. on Marihuana transfers-- Nonpayment, absence of stamp prima facie evidence of Notice and demand for. See NOTICE AND DEMAND MENT OF TAX AND ADDITIONS. on Oleomargarine....... PAYMENT OF TAXES on Opium, etc.. on Opium for smoking -Continued Overpayment. See OVERPAYMENTS OF TAX. Partial payment.... Penalties for nonpayment (see also ADDITIONS TO TAX): Admissions tax and dues tax.. Section 2550 (c) 3674 (b) In general. 3655 (b) 1718 under Protest or duress, or not, suits for refund permitted Receipts. Retailers' excise taxes. Safe deposit boxes, tax on on Shipments to United States from Puerto Rico. on Shipments to United States from Virgin Islands. on Sugar (importation). on Sugar (manufacture). Telephone, telegraph, etc., facilities tax.. Time for payment: Admissions tax. 3772 (b) 3360 (b) 1809 3501 3491 3467 1715 (c) on Distilled spirits deposited in warehouses. 2879 (b) on Distilled spirits, in general. 2800 (a) (1), (b) (2) Established by regulation if not prescribed by law. 3652 Extension. See EXTENSION OF TIME-for Payment of taxes. Special tax on importers, manufacturers, and dealers in firearms. 3260 (a) Tobacco, etc., taxes.. on Transportation of persons 3470 2002 3469 (d, e) on Transportation of property. on White phosphorus matches.. PAYROLL MACHINES, tax on.. PEACH WINE and PEACH BRANDY. PEAR WINE and PEAR BRANDY.. PEARLS, tax on... PEDDLERS. See CIGARETTES; CIGARS; SNUFF; TOBACCO. 1650, 2400 PENSION TRUSTS, when contributions to included in term "wages" |