Sidebilder
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INDEX

A

Page
253

254

173
173

324

320

357

357

356

Page Adulterated Butter-Continued.
Tax...

-- $ 2321
Wholesale dealers, books and returns
464
of...

8 2324
466

Agents. See Internal Revenue Agents.
466

Alaskan Railroads Tax:
465
Assessment and collection..

§ 1301
Rate of tax..

$ 1300
466

Alcohol:
466

Ethyl, exemption of distillers of, from
465

certain provisions.----- $ 2848

Exemption of, from restrictions of
466

$ 2836 (prohibited hours for dis-
tilling)

$ 2837
466

Industrial-

Denaturation-
464

Abandoned spirits, sale for dena-
442

turation without collection of
445
tax.--

§ 3074
435

Recovery of spirits for reuse in
467

manufacture.-- 8 3073

Use or concealment, unlawful, of
194

denatured alcohol..--- $ 3072
191
Withdrawal from bond tax-free

$ 3070
194 Plants
194

Affidavit, information, or indict-
190

ment, form of...---- § 3120

Alcohol-
193

Loss or leakage, refund of tax
194
for.

8 3113
192
Permits.

§ 3114
s191

Production, use, or sale - $ 3106
193
Tax on---

$ 3112
191

Court subpoena, compliance with,
194

as to testifying or producing
193
records.--

$ 3119
194
Definitions.

$ 3124
189
Denatured alcohol, sale tax-free

8 3109
254

Denaturing plants, establishment
252
of..--

8 3102
253
Establishment..

8 3100
Exemption of plants and ware-
381

houses from certain laws
381

$ 3103
381 Fermented liquors, withdrawal to
255

$ 3104
255

Forfeitures and seizures.--. $ 3116

Abatements, Credits, and Refunds:
Authority to make..

$ 3770
Cross reference..

$ 3778
Judgments, interest on.... $ 3773
Overpayments, interest on.---- $ 3771
Periods of limitation-
Credits after....

$ 3775
Refunds after.

$ 3774
Refund, suits for.

$ 3772
Refunds and credits in excess of $75,000,
reports of...

$ 3777
Refunds in excess of $500, reports to
Congress of.

8 3776
Administrative Provisions, General:

Abatements, credits, and refunds.
Assessment..
Collection..
Information and returns.

Miscellaneous provisions.
Admissions:
Cross references..

§ 1724
Definition.

$ 1704
Discretionary method allowed Com-

missioner for collecting tax. $ 1719
Effective date of chapter... $ 1723
Exemptions from tax..

$ 1701
Nonpayment, addition to tax in case
of.-----

$ 1717
Other laws applicable.--

f 1722
Payment of tax.--

f 1715
Penalties.---

$$ 1703, 1718
Printing of price on ticket... $ 1702
Records, statements, and returns. § 1720
Returns....

$ 1716
Rules and regulations.-

8 1721
Tax.---

$ 1700
Adulterated Butter:
Dealers in..

§ 2323
Definition.ca

$ 2320 (b)
Manufacturers.

$ 2322
Occupational taxes
Definitions..

$ 3208
Penalties..

$ 3207
Tax..

355

363

360
360
358
360

363
364

359

357
357

357
Page
478
478
410

$ 3206
Other laws applicable..

$ 2327
Penalties

$ 2326

358
362

CCIII

na-

207

470

471

210

Pages Assistant to the Commissioner:
Appointment..

$ 3905
Duties.

$ 3906
364 Automobiles, excise tax on---- $ 3403
362

B
363

Banks:

Circulation other than of
364
tional.----

-$$ 1900–1907
Income tax on. See Income Tax.

Insolvent, exemption from tax. $ 3798
358

Joint-stock land, income from obliga-

tions and mortgages issued by
363

$ 3799
Basic Grade Contracts, exemption of,

from tax on cotton futures-- $ 1922
Beer. See Fermented Liquors.
359

Bituminous Coal:

Constitutionality, proceedings to con-
359
test.

§ 3525
359
Definitions

$ 3526
Effective date..

§ 3528
Governmental use, resale for... § 3522

Market value, determination of. $ 3523
363
Other laws applicable--

§ 3524
Тах..

$ 3520
357 Payment of

§ 3521
Termination of..----

$ 3527
359
Bonded Warehouses. See Internal Reve-

nue Bonded Warehouses.
427 Bonds, tax on transfer of.------- $ 3481
Books and Witnesses, examination of, to

determine tax liability -- 88 3614, 3615
Brewers, occupational tax on.. § 3250 (c)
268 Butter. See Adulterated Butter; Process
478 or Renovated Butter.

Alcohol-Continued.
Industrial-Continued.
Plants-Continued.

Other laws applicable---- 8 3122
Penalties

$ 3115
Powers and duties of persons en-

forcing this part.- 8 3121
Puerto Rico and Virgin Islands,

application of part to.. § 3123
Regulations for establishing, bond-

ing, and operation of plants

and warehouses. $ 3105
Seized property, release upon ex-

ecution of bond ----- $ 3118
Taxability of denatured alcohol or

articles produced, transferred,
used, or sold in violation of

law or regulations.---- $ 3111
Transfer of alcohol to other plants

or warehouses... $ 3107
Vinegar, distilled... $ 3110
Violations, officers and agents au-

thorized to investigate, issue
search warrants, and prose-
cute for --

$ 3117
Warehouses, establishment of

8 3101
Withdrawal of alcohol tax-free

$ 3108
Sugar, manufactured, used in distilla-

tion of, refund of tax paid. $ 3494
Ale. See Fermented Liquors.
American Samoa, coconut oil produced in,

nonapplication of import tax to mer-

chandise in which present. 8 2491(g)
Analytical Chemist, appointment of $ 3920
Animal Oils, Imported:
Assessment and payment.--

$ 2493
Regulations.

§ 2494
Tax, imposition of

$ 2490
Rate of..

§ 2491
Taxing provision, construction of $ 2492
Arrangement, classification and cross ref-
erences.

$ 6
Assessment:
Assessment lists, certification of, to
collectors

§ 3641
Authority -

§ 3640
Cross references.

§ 3646
Jeopardy----

8 3660
Limitation upon, periods of ... § 3645
Mode or time of, establishment by
regulation...

§ 3644
Other laws applicable.--

§ 3643
Suits to restrain, prohibition of. § 3653

Supplemental assessment lists -- 3642
Assistant General Counsel for the Bureau

of Internal Revenue, appointment,
salaries, and duties... § 3931

431
431
432
431
431
431
430
431
432

424

S438
1439
388

423

422
422
422

277

C
268

Cable Facilities:
268
Cross reference...

§ 3468
267

Tax-
267
Exemption from..

$ 3466
268

Imposition and rate of . 3465

Returns and payment. § 3467
la
Canal Zone, opium and coca leaves, ad-

ministration of provisions relating
to----

-- $ 2564
442 Capital Stock (and similar interests), tax
442

$ 1802
443 Capital Stock Tax:
448 Adjusted declared value.---- $ 1202
443

Delinquency, addition to the tax in case
of...

$ 1206
442
Exemptions-

$ 1201
442 Other laws applicable.

$ 1207
446
Payment of tax..

$ 1205
442 Returns

$ 1203
Publicity of

§ 1204
Tax..

$ 1200
479) Cards. See Playing Cards,

on---

196

169

171
169
171
171
171
171
169

Page

224
224

225
224
223
224
223
246

246

230
233
230
232
231
220

Carriers:
Employment by-
Employee representatives, tax on-
Determination of compensa-
tion..

$ 1511
Nondeductibility of tax from net
income.

8 1512
Rate of tax..

8 1510
Employees, tax on-
Deduction of tax from compensa-
tion.

$ 1501
Nondeductibility of tax from net
income.

$ 1503
Overpayments and underpay-
ments.

$ 1502
Rate of tax..

$ 1500
Employers, tax on-
Adjustments

§ 1521
Overpayments and underpay-
ments.

$ 1522
Rate of tax.

$ 1520
General provisions-
Collection and payment of
taxes.

§ 1530
Court jurisdiction.

1534
Definitions.

$ 1532
Effective date of subchapter. 1537
Erroneous payments.-- § 1531
Other laws applicable---- $ 1536

Rules and regulations--- § 1535
Cartridges, excise tax on.

$ 3407
Check, payment of taxes by ----- $ 3656
Cheese. See Filled Cheese.
Chemists, appointment and employment
of.---

$$ 3920, 3921
Cigarette Paper, tax on.. $ 2000 (d)
Cigarette Tubes, cigarette manufacturers

purchasing, additional requirements
on.

8 2039
Cigarettes:
Cross references.

$ 2199
Exportation-
Drawback --

8 2136
Exemption from tax.

$ 2135
Refund to exporter instead of manu-
facturer---

$ 2137
Forfeited, disposal of ----- § 2190
Importation, packing and stamping

8 2130 (c)
Inspection of, and collection of tax,
regulations for --

8 2191
Manufacturers, record of.-- $ 2193 (b)
Manufacturers, dealers, and peddlers
Bond.

§ 2033
Books..

Page Cigarettes—Continued.

Manufacturers, dealers, and peddlers

Continued.
Factory number..

$ 2035
180 Inventory -

8 2036
Leaf tobacco, purchases of, from other
180

manufacturers or dealers. § 2040
180 Monthly abstracts --- 8 2038
Registration..

$ 2031
Sign, display of

2034
179 Statement.----

$ 2032
Other laws applicable.

$ 2196
179 Packages withdrawn from market, re-
demption of stamps on..--

- $ 2198
179 Packing, stamping, and selling require-
179

ments
Classification.--

$ 2110
181 Cross references.

$ 2114
Packages ---

§ 2111
181 Sales of

§ 2113
180
Stamps

§ 2112
Payment of tax.

$ 2002
Peddlers
181 Bond...

§ 2073
183 Certificate.

$ 2074
181
Inspection of

$ 2192
183 Definition..

§ 2070
181 Registration.

$ 2071
183 Restrictions on sales.---. § 2076
183 Sign, display of .--

$ 2075
412 Statement..

8 2072
447 Penalties and forfeitures
Boxing, unlawful..

$ 2170
Customs officers..

$ 2181
478

Drawback, fraudulent claim for
220

8 2177
Empty boxes.

§ 2176
Failure to register, penalty - - $ 2150
225 Imported, improperly packed and

stamped, sale of..-- § 2174
246 Information, returns, and payment of

tax, violations relating to. $ 2156
234 Manufacturers.

2180
234

Packages fraudulently stamped, pos-

session, sale of, or from, penalty
235

$ 2151
245 Peddlers, forfeitures relating to. $ 2154

Peddler's certificate, refusal to permit
233

inspection, penalty ---- $ 2153

Peddling unlawfully, penalty - $ 2152
245 Purchase, receipt, possession, or sale,
245
unlawful

§ 2173
Relanding unlawfully when shipped
224
for export.---

$ 2155
224 Removal from manufactory, unlawful

$ 2171
Stamps, absence of

§ 2175
225

Fraudulent use of.---- $ 2172
223

Records, statements, and returns. $ 2194

227
227
245
227
227
227
227
227

241
245

243
242
235

242

236
243

235
236

236
235

242

236

§ 2037
Cigarette tubes, additional require-

ments on cigarette manufacturers
purchasing -

8 2039
Definition..

§ 2030

241
242
242
245

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