The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1971 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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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 brewery claim consent of surety consignee containers corporation dealer in liquors denatured alcohol determined distilled spirits plant employer identification export filed Form 11 Formula gauge gional commissioner hydrometer industrial use permit internal revenue officer Internal Revenue Service invert sugar syrup juice label liability licensed manufacture marked ment natural wine notice operations packages penal sum percent permittee person pipeline plat prescribed production proof gallons proprietor pursuant quantity receipt records rectified removed return on Form samples serial number shipment specially denatured spirits storage strip stamps Subpart sugar tank tank truck tax-free alcohol thereof tion Tobacco Tax Division transfer triplicate vinegar wine gallons wine spirits withdrawal permit
Popular passages
Page 216 - 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 597 - ... 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 168 - 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 115 - 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 75 - ... 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, 1965. as amended by Т.О. 6363, 24 FB 1206, Feb. 17, 1959] § 179.39 Secretary. "Secretary" shall mean the Secretary of the Treasury. § 179.40 Shotgun. "Shotgun...
Page 42 - State" includes the District of Columbia, the Commonwealth of Puerto Rico, and the possessions of the United States (not including the Canal Zone). (3) The term "firearm" means (A) any weapon (including a starter gun) which will or is designed to or may readily be converted to expel a projectile by the action of an explosive...
Page 58 - ... (3) is an unlawful user of or addicted to marihuana or any depressant or stimulant drug (as defined in section 201 (v) of the Federal Food, Drug, and Cosmetic Act; 21 USC 321(v)), or narcotic drug (as defined in section 4731(a) of the Internal Revenue Code of 1954), or (4) has been adjudicated as a mental defective or has been committed to any mental institution.
Page 80 - 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 (sec.
Page 71 - Any firearm or ammunition involved in, or used or intended to be used in, any violation of the provisions of the Act or of this part, or in violation of any other criminal law of the United States, shall be subject to seizure and forfeiture, and all provisions of the Internal Revenue Code of 1954 relating to the seizure, forfeiture, and disposition of firearms, as defined in section...
Page 242 - ... 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.