The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1978 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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Page 80
... premises by the pro- prietor or other person having charge thereof , he may at all times use such force as is necessary for him to gain entry to such premises . ( 72 Stat . 1357 , 1392 , as amended ; 26 U.S.C. 5203 , 5511 ) § 18.27 ...
... premises by the pro- prietor or other person having charge thereof , he may at all times use such force as is necessary for him to gain entry to such premises . ( 72 Stat . 1357 , 1392 , as amended ; 26 U.S.C. 5203 , 5511 ) § 18.27 ...
Page 105
... premises for examination of taxable objects . ( a ) General . Any officer of the Bureau may , in the performance of his duty , enter in the daytime any build- ing or place where any articles or ob- jects subject to tax are made , pro ...
... premises for examination of taxable objects . ( a ) General . Any officer of the Bureau may , in the performance of his duty , enter in the daytime any build- ing or place where any articles or ob- jects subject to tax are made , pro ...
Page 134
... premises . 170.51 Default in payment of taxes . CONTROL PREMISES 170.52 Control premises . Sec . 170.53 Segregation of stocks . BONDS AND CONSENTS OF SURETY Bonds . 170.54 170.55 Consents of surety . OPERATIONS BY ALTERNATING PROPRIETO ...
... premises . 170.51 Default in payment of taxes . CONTROL PREMISES 170.52 Control premises . Sec . 170.53 Segregation of stocks . BONDS AND CONSENTS OF SURETY Bonds . 170.54 170.55 Consents of surety . OPERATIONS BY ALTERNATING PROPRIETO ...
Page 138
... premises . The premises , as provided in § 170.52 , on which con- trolled stock is rectified , bottled , pack- aged , or stored . Controlled stock . Stock on control premises , comprising : ( a ) Tax - determined domestic spirits ...
... premises . The premises , as provided in § 170.52 , on which con- trolled stock is rectified , bottled , pack- aged , or stored . Controlled stock . Stock on control premises , comprising : ( a ) Tax - determined domestic spirits ...
Page 139
... premises who has assumed the liability for tax on spirits withdrawn from internal revenue bond under section 5174 ... premises and shall be reported as received when they arrive at the bottling premises . The proprietor of each bottling ...
... premises who has assumed the liability for tax on spirits withdrawn from internal revenue bond under section 5174 ... premises and shall be reported as received when they arrive at the bottling premises . The proprietor of each bottling ...
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Common terms and phrases
68A Stat 72 Stat administrative alco alcohol by volume amended by T.D. application on Form approved assigned officer assistant regional commissioner ations authorized bonded premises bottled in bond bottling premises brand Bureau Bureau of Alcohol censed certificate chapter claim consent of surety containers copy dena denatured alcohol designated determined Director distilled spirits plant employer identification explosive materials export filed Form 11 Formula gauge hydrometer ignated at 40 importer industrial use permit internal revenue officer label license or permit liquor bottles malt beverages manufacturer ment name and address operations packages paragraph payment percent permittee person prescribed proof gallons proprietor pursuant quantity quired receipt records rectified Redes Redesignated at 40 regulations removed retail serial number shipment specially denatured spirits spir statement submitted Subpart tank tax-free alcohol taxpaid thereof tion Tobacco and Firearms trade name transfer whisky wine gallons withdrawal permit
Popular passages
Page 395 - 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 394 - Such testimony shall be reduced to writing by the person taking the deposition, or under his direction, and shall then be subscribed by the deponent. Any person may be compelled to appear and depose and to produce documentary evidence...
Page 290 - 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 179 - 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 180 - State and punishable by a term of imprisonment of two years or less; (3) "firearm" means 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; the frame or receiver of any such weapon; or any firearm muffler or firearm silencer; or any destructive device.
Page 569 - 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 109 - Investigatory records compiled for law enforcement purposes, but only to the extent that the production of such records would: (A) Interfere with enforcement proceedings...
Page 388 - Every party shall have the right to present his case or defense by oral or documentary evidence, to submit rebuttal evidence, and to conduct such cross-examination as may be required for a full and true disclosure of the facts.
Page 104 - 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 or required to perform the act...
Page 104 - For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee or fiduciary of any person in respect of any internal revenue tax, or collecting any such liability...