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, 1986 |
From inside the book
Results 1-5 of 100
Page 184
... quantity reported and the quantity found to have been actually produced . ( Sec . 201 , Pub . L. 85-859 , 72 Stat . 1320 , as amended ( 26 U.S.C. 5006 ) ) § 19.32 Assessment of tax on spirits , dena- tured spirits , or wines in bond ...
... quantity reported and the quantity found to have been actually produced . ( Sec . 201 , Pub . L. 85-859 , 72 Stat . 1320 , as amended ( 26 U.S.C. 5006 ) ) § 19.32 Assessment of tax on spirits , dena- tured spirits , or wines in bond ...
Page 185
... Quantity of spirits , denatured spirits , articles , or wines lost or de- stroyed from each container , and the total quantity of spirits or wines cov- ered by the claim ; ( 3 ) Total amount of tax for which the claim is filed ; ( 4 ) ...
... Quantity of spirits , denatured spirits , articles , or wines lost or de- stroyed from each container , and the total quantity of spirits or wines cov- ered by the claim ; ( 3 ) Total amount of tax for which the claim is filed ; ( 4 ) ...
Page 194
... quantity may be determined by weight or volume . Volumetric determinations of quantity may be made by meters approved under § 19.277 . ( Sec , 201 , Pub . L. 85-859 , 72 Stat . 1396 , as amended ( 26 U.S.C. 5559 ) ) SECURING OF ...
... quantity may be determined by weight or volume . Volumetric determinations of quantity may be made by meters approved under § 19.277 . ( Sec , 201 , Pub . L. 85-859 , 72 Stat . 1396 , as amended ( 26 U.S.C. 5559 ) ) SECURING OF ...
Page 216
... Quantity to be weighed Not exceeding 2,000 pounds ... Between 2,000 and 6,000 pounds . Between 6,000 and 20,000 pounds .. Between 20,000 and 50,000 pounds .. Over 50,000 pounds Minimum graduation 1⁄2 pound ; 1 pound ; 2 pounds ; 5 ...
... Quantity to be weighed Not exceeding 2,000 pounds ... Between 2,000 and 6,000 pounds . Between 6,000 and 20,000 pounds .. Between 20,000 and 50,000 pounds .. Over 50,000 pounds Minimum graduation 1⁄2 pound ; 1 pound ; 2 pounds ; 5 ...
Page 220
... quantity and proof of any unfinished spirits produced from distilling materi- als , the quantity of which was ascer- tained in the manner authorized in § 19.732 ( c ) for such materials , shall be determined and recorded before any ...
... quantity and proof of any unfinished spirits produced from distilling materi- als , the quantity of which was ascer- tained in the manner authorized in § 19.732 ( c ) for such materials , shall be determined and recorded before any ...
Other editions - View all
Common terms and phrases
7.5 minute series 72 Stat advertising alcohol by volume amended 26 U.S.C. amended by T.D. application Approved maps area is located ATF officer beer beginning point bonded premises bottled boundary follows boundary proceeds brand name brewer containers contour line corner of Section County line Creek denatured alcohol determining the boundaries distilled spirits distilled spirits plant east following explosive materials Form Formula Highway industry member label line for approximately malt beverages maps for determining Mark West Springs ment miles north following northeast northwest operations packages percent permittee person photore photorevised proof gallons proprietor Quadrangle quantity range line records regional director compliance retailer River Road section line southeast southeasterly specially denatured spirits spir statement straight line Subpart surety tank tax-free alcohol Thence tion Tobacco and Firearms township line tural area described U.S. Highway 97 Valley viticultural area viticul whisky
Popular passages
Page 527 - For purposes of this section, "commerce" means travel, trade, traffic, commerce, transportation, or communication among the several States, or between the District of Columbia and any State, or between any foreign country or any territory or possession and any State or the District of Columbia, or between points in the same State but through any other State or the District of Columbia or a foreign country.
Page 527 - ... 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 425 - ... makes any untrue statement of a material fact or omits to state a material fact required to be stated therein or necessary to make the statements therein not misleading, shall upon conviction be fined not more than $100,000 or imprisoned not more than two years, or both.
Page 287 - Indiana 16 Iowa 17 Kansas 18 Kentucky 19 Louisiana 20 Maine 21 Maryland 22 Massachusetts 23 Michigan 24 Minnesota 25 Mississippi 26 Missouri 27 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...
Page 589 - The payment of any tax imposed by the internal -revenue laws for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any state for carrying on the same 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...
Page 573 - Fraudulent return. 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 487 - 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 434 - 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 529 - 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 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...