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. |
Other editions - View all
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 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
Popular passages
Page 187 - 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 - State for carrying on such trade or business 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 or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.
Page 306 - ... 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 140 - In the former case the tax shall be reckoned for 1 year, and in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following.
Page 60 - Rifle" shall mean 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. [20 FR 6739, Sept. 14, 1955, as amended by TD 6363, 24 FR 1206, Feb. 17, 1959) § 179.39 Secretary. "Secretary" shall mean the Secretary of the Treasury. § 179.40 Shotgun. "Shotgun...
Page 175 - 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 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 64 - 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, IRC).
Page 142 - 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 211 - ... or premises, or any wall or partition thereof or belonging thereto, or other place, to search for any pipe, cock, private conveyance, or utensil, and upon finding any pipe or conveyance leading from or to the distillery premises to break up any ground, house, wall or other place through or into which such pipe or conveyance leads, and to break or cut away such pipe or other conveyance.