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, 1985 Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries. |
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Page 76
... pay registration fees if the payments or fees are not excessive and are the same as paid by all exhibitors , and ( e ) Make payments for advertise- ments in programs or brochures issued by retailer associations at a convention or trade ...
... pay registration fees if the payments or fees are not excessive and are the same as paid by all exhibitors , and ( e ) Make payments for advertise- ments in programs or brochures issued by retailer associations at a convention or trade ...
Page 177
... PAYMENT OF TAX 19.515 Determination and payment of tax . 19.516 Bond account . Sec . 19.517 Gauge for tax determination . 19.518 Imported 177 Bureau of Alcohol , Tobacco and Firearms , Treasury Part 19.
... PAYMENT OF TAX 19.515 Determination and payment of tax . 19.516 Bond account . Sec . 19.517 Gauge for tax determination . 19.518 Imported 177 Bureau of Alcohol , Tobacco and Firearms , Treasury Part 19.
Page 178
... PAYMENT OF TAX 19.531 Authorized withdrawals payment of tax . without 19.532 Withdrawals of spirits for use in wine production . 19.533 Withdrawal of spirits without pay- ment of tax for experimental or re- search use . WITHDRAWAL OF ...
... PAYMENT OF TAX 19.531 Authorized withdrawals payment of tax . without 19.532 Withdrawals of spirits for use in wine production . 19.533 Withdrawal of spirits without pay- ment of tax for experimental or re- search use . WITHDRAWAL OF ...
Page 183
... payment of the taxes imposed by 26 U.S.C. Chapter 51 , and on which such taxes have not been determined . The term includes such spirits , denatured spirits , articles , or wine on the bonded premises of a distilled spirits plant , such ...
... payment of the taxes imposed by 26 U.S.C. Chapter 51 , and on which such taxes have not been determined . The term includes such spirits , denatured spirits , articles , or wine on the bonded premises of a distilled spirits plant , such ...
Page 186
... payment of tax . Under 26 U.S.C. 5005 ( e ) , any person who withdraws spirits from the bonded premises of a plant without payment of tax , as provided in 26 U.S.C. 5214 , shall be liable for the tax on the spirits from the time of with ...
... payment of tax . Under 26 U.S.C. 5005 ( e ) , any person who withdraws spirits from the bonded premises of a plant without payment of tax , as provided in 26 U.S.C. 5214 , shall be liable for the tax on the spirits from the time of with ...
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Common terms and phrases
7.5 minute series 72 Stat 93 Stat advertising alcohol by volume alcohol fuel amended 26 U.S.C. amended by T.D. application Approved maps ATF officer authorized bonded premises bonded wine cellar bottled bottler boundary brand name Budget under control consignee containers contour line control number 1512 corner of Section Creek dena denatured alcohol designation distilled spirits plant east Fahrenheit filed flavoring Form Formula gauge hydrometer industry member intersection label line for approximately located malt beverages manufacture materials ment miles operations packages paragraph percent permit permittee person photore prescribed processing proof gallons proprie proprietor Puerto Rico Quadrangle quantity quired record redistillation regional director compliance retailer Road serial number shipment specially denatured spirits specific gravity spir spirits or wines statement storage straight line Subpart surety tank tax-free alcohol Thence thereof tilled spirits tion Tobacco and Firearms Township tural area described viticul wine gallons withdrawal
Popular passages
Page 652 - ... 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" and "including" do not exclude things not enumerated which are in the same general class.
Page 654 - 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 614 - 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 617 - Regional Commissioner" shall mean the regional commissioner of internal revenue in each of the internal revenue regions. § 179.37 Revolver. "Revolver" shall mean a small projectile weapon, of the pistol type, having a breechloading chambered cylinder so arranged that the cocking of the hammer or movement of the trigger rotates it and brings the next cartridge in line with the barrel for firing. § 179.38 Rifle. "Rifle...
Page 562 - 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 531 - Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to operate the...
Page 617 - pawnbroker" means any person whose business or occupation includes the taking or receiving, by way of pledge or pawn, of any firearm or ammunition as security for the payment or repayment of money.
Page 563 - ... 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 such pipe or conveyance...
Page 628 - Continuing partnerships. Where, under the laws of the particular State, the partnership is not terminated on death or insolvency of a partner, but continues until the winding up of the partnership affairs is completed, and the surviving partner has the exclusive right to the control and possession of the partnership assets for the purpose of liquidation and settlement, such surviving partner may continue to...
Page 59 - A trade or brand name that is the name of any living individual of public prominence, or existing private or public organization, or is a name that is in simulation or is an abbreviation thereof...