| 1999 - 356 pages
...liqueurs, cordials, and similar compounds, containing distilled spirits, in a customs bonded warehouse or imported into the United States at the rate prescribed...proportionate tax at a like rate on all fractional parts of such proof gallon. The tax shall be determined at the time of importation, or, if entered into bond,... | |
| 2000 - 360 pages
...liqueurs, cordials, and similar compounds, containing distilled spirits, in a customs bonded warehouse or imported into the United States at the rate prescribed...proportionate tax at a like rate on all fractional parts of such proof gallon. The tax shall be determined at the time of importation, or, if entered into bond,... | |
| 1957 - 1020 pages
...RECTIFIED SPIRITS AND PRODUCTS § 235.540 Rectification tax. Section 5021, IRC, imposes a tax of 30 cents on each proof gallon, and a proportionate tax at a...like rate on all fractional parts of a proof gallon, on all distilled spirits and wines rectified, purified, or refined, in such manner, and on all mixtures... | |
| 1949 - 644 pages
...RECTIFIED SPIRITS AND PRODUCTS § 190.265 Rectification tax. IRC 2800 (a) (5) Imposes a tax of 30 cents on each proof gallon, and a proportionate tax at a...like rate on all fractional parts of a proof gallon, on all distilled spirits and wines rectified, purified, or refined, in such manner, and on all mixtures... | |
| 1975 - 1012 pages
...C — Taxes SPIRITS g 201.21 Tax. A tax is imposed by section 5001, 1.RC, on all spirits in bond or produced In or Imported into the United States at...rate prescribed in such section on each proof gallon or wine gallon when below 100 degrees of proof and a proportionate tax at a like rate on all fractional... | |
| 1979 - 1222 pages
...C — Taxes SPIRITS § 201.21 Tax. A tax is imposed by section 5001, IBC, on all spirits in bond or produced in or imported into the United States at...rate prescribed in such section on each proof gallon or wine gallon when below 100 degrees of proof and a proportionate tax at a like rate on all fractional... | |
| 1999 - 360 pages
...customs bonded warehouses or imported into the United States at the rate prescribed by 26 USC 5001 on each proof gallon and a proportionate tax at a like rate on all fractional parts of each proof gallon. All products of distillation, by whatever name known, which contain distilled spirits,... | |
| United States - 1949 - 592 pages
...distilled spirits and wines, there shall be levied, assessed, collected, and paid 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 rectified, purified, or refined in such manner,... | |
| 1961 - 892 pages
...liqueurs, cordials, and similar compounds, containing distilled spirits, in customs bonded warehouse or imported into the United States at the rate prescribed in such section on each proof gallon, or wine gallon when below 100 degrees of proof, and a proportionate tax at a like rate on all fractional... | |
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