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, 1990 |
From inside the book
Results 1-5 of 100
Page 17
... tank or bottle . ( 2 ) " Champagne " is a type of spar- kling light wine which derives its ef- fervescence solely from the secondary fermentation of the wine within glass containers of not greater than one gallon capacity , and which ...
... tank or bottle . ( 2 ) " Champagne " is a type of spar- kling light wine which derives its ef- fervescence solely from the secondary fermentation of the wine within glass containers of not greater than one gallon capacity , and which ...
Page 17
... tank or bottle . ( d ) Class 4 ; citrus wine . ( 1 ) ( i ) “ Citrus wine " or " citrus fruit wine " is wine produced by the normal alcoholic fer- mentation of the juice of sound , ripe citrus fruit ( including restored or un- restored ...
... tank or bottle . ( d ) Class 4 ; citrus wine . ( 1 ) ( i ) “ Citrus wine " or " citrus fruit wine " is wine produced by the normal alcoholic fer- mentation of the juice of sound , ripe citrus fruit ( including restored or un- restored ...
Page 17
... tank , or bottle shall be further designated as " sparkling " ; and wine of this class ren- dered effervescent by carbon dioxide otherwise derived shall be further des- ignated as " carbonated . " ( g ) Class 7 ; aperitif wine . ( 1 ) ...
... tank , or bottle shall be further designated as " sparkling " ; and wine of this class ren- dered effervescent by carbon dioxide otherwise derived shall be further des- ignated as " carbonated . " ( g ) Class 7 ; aperitif wine . ( 1 ) ...
Page 17
... tanks to bottles , or ( ii ) bottle to bottle : Provided , That the carbon dioxide content of the wine shall not be in- creased by more than 0.009 gm . per 100 ml . during the transfer operation . [ T.D. 6521 , 25 FR 13835 , Dec. 29 ...
... tanks to bottles , or ( ii ) bottle to bottle : Provided , That the carbon dioxide content of the wine shall not be in- creased by more than 0.009 gm . per 100 ml . during the transfer operation . [ T.D. 6521 , 25 FR 13835 , Dec. 29 ...
Page 18
... tank or bottle . ( d ) Class 4 ; citrus wine . ( 1 ) ( i ) “ Citrus wine " or " citrus fruit wine " is wine produced by the normal alcoholic fer- mentation of the juice of sound , ripe citrus fruit ( including restored or un- restored ...
... tank or bottle . ( d ) Class 4 ; citrus wine . ( 1 ) ( i ) “ Citrus wine " or " citrus fruit wine " is wine produced by the normal alcoholic fer- mentation of the juice of sound , ripe citrus fruit ( including restored or un- restored ...
Other editions - View all
Common terms and phrases
7.5 minute series 72 Stat 93 Stat alcohol by volume alcohol fuel amended 26 U.S.C. amended by T.D. application Approved maps approximately ATF officer authorized beer bonded premises bottled boundary proceeds brewer Bureau of Alcohol containers contour line corner of section County line Creek denatured alcohol distilled spirits plant east employer identification explosive materials Firearms Form Formula gauge Highway hydrometer intersection label license or permit malt beverages manufacture maps for determining ment miles operations packages paragraph payment of tax percent permittee person photore photorevised prescribed proof gallons proprietor Quadrangle quantity record regional director compliance retailer River Road serial number special tax specially denatured spirits Specific gravity spir statement storage straight line Subpart tank tax-free alcohol Thence tion Tobacco and Firearms transfer tural area described Valley viticultural area viticul whisky wine gallons withdrawal
Popular passages
Page 433 - Parts 171-179 of this chapter an explosive is defined as any chemical compound, mixture, or device, the primary or common purpose of which Is to function by explosion, Ie, with substantially instantaneous release of gas and heat, unless such compound, mixture, or device is otherwise specifically classified in Parts 171-179 of this chapter.
Page 315 - Montana 28 Nebraska 29 Nevada 30 New Hampshire 31 New Jersey 32 New Mexico 33 New York 34 North Carolina 35 North Dakota 36 Ohio 37 Oklahoma 38 Oregon 39 Pennsylvania 40 Rhode Island 41 South Carolina 42 South Dakota 43 Tennessee 44 Texas 45 Utah 46 Vermont 47 Virginia 48 Washington 49 West Virginia 50 Wisconsin 51 Wyoming...
Page 472 - 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 472 - To summon the person liable for tax or required to perform the act. or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person liable for tax...
Page 480 - person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs.
Page 475 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 295 - fiduciary" means a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person. (7) The term " withholding agent " means any person required to deduct and withhold any tax under the provisions of section 143 or 144.
Page 475 - Interest shall be imposed under subsection (a) in respect of any assessable penalty, additional amount, or addition to the tax only if such assessable penalty, additional amount, or addition to the tax is not paid within 10 days from the date of notice and demand therefor, and in such case interest shall be imposed only for the period from the date of the notice and demand to the date of payment.
Page 475 - ... more than 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof.
Page 184 - Act of 1917, a tax of 30 cents on each proof gallon and a proportionate tax at a like rate on all fractional parts of such proof gallon on all distilled spirits or wines hereafter rectified, purified, or refined in such manner, and on all mixtures hereafter produced in such manner, that the person so rectifying, purifying, refining...