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Tax on.

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CigarettesContinued.
Rules and regulations--

$ 2195

$ 2000 (c)
Taxpayer.

2001
Territorial extent of law. 8 2197
Cigars:
Cross references..

$ 2199
Exportation-
Drawback..

$ 2136
Exemption from tax.

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

8 2137
Forfeited, disposal of..

§ 2190
Importation, packing and stamping

$ 2130 (b)
Inspection of, and collection of tax, regu-
lations for...

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

8 2033
Books.

§ 2037
Definition.-

$ 2030
Factory number...

8 2035
Inventory--

$ 2036
Leaf tobacco, purchases of, from other

manufacturers or dealers. § 2040
Monthly abstracts...-

§ 2038
Registration.

$ 2031
Sign.-

8 2034
Statement..

8 2032
Other laws applicable---

8 2196
Packages withdrawn from market, re-
demption of stamps on.---

$ 2198
Packing, stamping, and selling require-

ments
Classification

§ 2110
Cross references..

$ 2114
Packages.-

$ 2111
Sales of

$ 2113
Stamps

§ 2112
Payment of tax.

$ 2002
Peddlers of
Bond..

$ 2073
Certificate

$ 2074
Inspection of

$ 2192
Definition.

§ 2070
Registration.-

$ 2071
Restrictions on sales.-

8 2076
Sign.

$ 2075
Statement.----

8 2072
Penalties and forfeitures
Boxing, unlawful..

$ 2170
Customs officers.-

$ 2181
Drawback,fraudulentclaim for $ 2177
Empty boxes...

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

stamped, sale of.--- $ 2174
Information, returns, and payment of

tax, violations relating to. $ 2156

Page Cigars-Continued.
246 Penalties and forfeitures-Continued.
219
Manufacturers...

--- $ 2180
220 Packages fraudulently stamped, pos-
246
session, sale of, or from, penalty

$ 2151
246

Peddlers, forfeitures relating to. $ 2154

Peddler's certificate, refusal to permit
234

inspection, penalty ----- $2153
234 Peddling unlawfully, penalty. $2152

Purchase, receipt, possession, or sale,
235
unlawful...

$ 2173
245 Relanding unlawfully when shipped
for export---

$ 2155
233 Removal from manufactory, unlaw-
ful.----

$ 2171
245 Stamps, absence of

§ 2175
245
Fraudulent use of.

§ 2172
Records, statements, and returns $ 2194
224 Rules and regulations.-

$ 2195
224

$ 2000 (c)
223 Taxpayer..

$ 2001
224 Territorial extent of law.. $ 2197
224 Circulation Other Than of National Banks:

Bank or banker, definition ---- $ 1905
225 Effective date of chapter. $ 1907
224
Exemption from tax..

$ 1901
223 National banks, application of chapter
224
to..

$ 1906
223 Returns and payment of tax.-. $ 1902
246 Estimation of outstanding circulation

in default of .. --- $ 1903
246 Refusal or neglect to make, penal-

$ 1904
Tax, rate of

$ 1900
230 Citation.

$ 2
233 Closing Agreements, authorization for en-
230 tering into, etc.--

$ 3760
232 Coal. See also Bituminous Coal.
231 Import tax on..

§ 3423
220 Coca Leaves:
Definitions

§ 2565
227 Exemptions..

§ 2551
227 Forfeitures.

§ 2558
245 Inspection and copies of returns, dupli-
227

cate order forms, and prescriptions
227

$ 2556
227 Insular possessions and Canal Zone,
227
administration in.

§ 2564
227 Laws unaffected.

2561
Order forms..

§ 2554
241 Other laws applicable.

§ 2562
245 Packages..-

§ 2553
243 Penalties

8 2557
242 Personnel..

$ 2560
235 Records, statements, and returns. 2555
Regulations.

§ 2559
242
Stamps..

§ 2552
Tax.

$ 2550
236 Territorial extent of law... 8 2563

208

ty--

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207

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462

414

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Page

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448

Coconut Oil:
Collections, covering of, into Treasury

$ 2480
Contracts prior to Jan. 26, 1934. § 2478
Effective date of chapter--- § 2481
Exportation...

§ 2474
First domestic processing, definition

$ 2477
Nonpayment, addition to the tax in case
of..--

§ 2475
Other laws applicable.-

8 2479
Payment of tax.

§ 2472
Philippine Treasury, collections covered
into.--

§ 2476
Returns.

$ 2471
Publicity of

§ 2482
States or political subdivisions, sales
to.--

§ 2473
Tax.com

§ 2470
Coke, import tax on.-----

§ 3423
Collection:
Closing agreements and compromises-
Closing agreements.

$ 3760
Compromises

$ 3761
Penalties.

$ 3762
Distraint-
General provisions-

Books, production of..--- $ 3711
Cross reference.---

$ 3717
Distraint by collector outside his
district.--

$ 3713
Fees and charges in distraint and
seizure cases.---

$ 3716
Indivisible property, sale of. $ 3712
Period of limitation upon.- $ 3714
Successive seizures.--- $ 3715
Surrender of property subject to

$ 3710
Personal property-
Authority ----

8 3690
Certificates of sale... § 3697
Cross references..

§ 3698
Levy----

8 3692
Proceedings on.

8 3693
Property exempt from.---- 8 3691
Property for account of the United
States...

8 3695
Redemption of property --- $ 3696
Specific tax liability on distrained

property, priority of.. $ 3694
Real estate
Authority---

$ 3700
Certificates and deeds, transmis-

sion to Commissioner. $ 3705
Certificates of purchase---- 3703
Cross references..

8 3707
Deeds of sale..

$ 3704
Proceedings on.

8 3701
Records of sale..

8 3706
Redemption of

$ 3702

Page Collection—Continued.

Forfeitures-
266 Cross references...

$ 3727
266 Custody of seized goods prior to judi-
266
cial proceedings

$ 3721
265 Customs laws applicable--- § 3726

Goods valued at $500 or less - $ 3724
266 Judicial proceedings toenforce. $ 3723

Perishable goods, special disposition
265
of -----

§ 3722
266 Seizure of forfeitable property - § 3720
265 Stamping, marking, and branding
seized goods---

§ 3725
265 General provisions
265 Authority-

§ 3651
266 Check, payment by

§ 3656
Cross references.-

§ 3663
265 Districts...

§ 3650
264 Fractional parts of a cent.-- $ 3658
414 General powers and duties relating
to

§ 3654
Jeopardy assessment.---- § 3660
462 Liability for taxes collected, enforce-
462
ment of...

8 3661
463 Mode or time of, establishment by
regulation.---

§ 3652
Notice and demand for tax.. $ 3655
456 Receipts for taxes --

§ 3659
457 Suits to replevy property taken un-

der internal revenue laws, pro-
456
hibition of

§ 3662
Suits to restrain assessment or col-
457

lection, prohibition of... § 3653
456

United States notes and certificates of
456

indebtedness, payment by. 3657
457 Lien for taxes-

Certificates of release or partial dis-
456

charge, effect of.--- 8 3675

Civil actions to
451
Clear title to realty ----

§ 3679
453
Enforce lien on property

§ 3678
453
Cross references...

$ 3680
452 Mortgagees, purchasers, and judg-
452

ment creditors, validity against
451

§ 3672
Partial discharge of property. 3674
452 Period of...

8 3671
453 Property subject to..

§ 3670
Release of ..

§ 3673
452 Release or partial discharge, ex-

tended application of provisions
453
relating to..--

§ 3677
Single bond covering release of lien
455

and payment of income tax
454
deficiency--

§ 3676
455 Suits by United States
454 Authorization to commence - $ 3740
453
Continuance.

$ 3741
455 Discontinuance or nolle prosequi
454

$ 3742

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446

447

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450
451

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la
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410

Collection—Continued.
Suits by United States—Continued.
Erroneous refunds, suits to recover

$ 3746
Fines, penalties, and forfeitures, suits
for---

$ 3745
Judgments and moneys recovered,
disposition of...

$ 3747
Periods of limitation..

§ 3748
Regulations.

8 3743
Taxes, suits for...

8 3744
Collection Districts, establishment, num-
ber, etc-----

8 3650
Collectors of Internal Revenue:
Accounts, records, and reports

Charges and credits -------- $ 3950
Collection statement, monthly. g 3952
Goods in bond, monthly account of

§ 3953
Misconduct of officers and agents, re-

ports concerning --- $ 3955
Other accounts.---

$ 3954
Revenue accounts, quarterly- 3951
Appointment, compensation, and

bond
Advertising, stationery, and postage

expenses, payment of... $ 3945
Appointment-

$ 3941
Bonds.

$ 3943
Number.---

$ 3940
Salaries and office expenses allowed

$ 3944
Suspension.--

3942
Covering of collections into the Treas-

ury-
Collections
Deposit of..---

$ 3971
Depositories for --- $ 3970
Delinquent, distraint against

Personal property, sale of... § 3976
Proceeds of sale, disposition of. § 3978
Real property, sale of..----- § 3977
Warrant of distress...

$ 3975
Powers and duties
Collection..--

$ 3961
Collections, completion of .-- 3962
Discharge of another collector's

duties, prohibition on.-- $ 3967
Exports and drawbacks, superintend-
ence of...

$ 3960
Information and returns.-- $ 3964
Oaths, administration of, and taking
of testimony--

Page Commissioner's Decisions, prohibition of

administrative review of..--- $ 3790
Communication. See Transportation and
461 Communication.

Compromises, authorization, etc. $ 3761
460 Congress:

Refunds and credits in excess of $75,000,
461 annual report to, by Joint Com-
461

mittee on Internal Revenue Taxa-
460
tion.---

$ 3777 (b)
460 Refunds in excess of $500, reports of, to

$ 3776
445 Conveyances, tax on..

§ 3482
Copies, evidence of original... 88
Copper, import tax on..

§ 3425
482 Corporate Securities, tax on.----- $ 1801
482 Corporations:
Capital stock tax..-

$ 1200
483 Income tax on. See Income Tax.

Cosmetics, etc., excise tax on.---- $ 3401
483 Cotton Futures:
483 Basic grade contracts, exemption of
482

$ 1922
Collection and enforcement.--- $ 1928
Contracts, form and validity of. $ 1925
Cotton standards.--.

1926
482 Definitions.

$ 1931
480 Other laws applicable--

$ 1934
481 Penalties..

$ 1929
480 Principal, liability of, for acts of agent

$ 1932
481 Secretary of Agriculture, reports of
481

$ 1933
Specific grade contracts, exemption of

$ 1924
Spot cotton, exemption of ---- $ 1921

Spot markets, bona fide.. 8 1927
485 State laws, operation of

$ 1935
Tax.--

$ 1920
486 Tendered grade contracts, exemption
486
of...

§ 1923
486

Witnesses, immunity of ------ $ 1930
485 Cotton Standards, establishment, promul-
gation, etc...

$ 1926
484 Credits:
484 Authority to make-----

$ 3770
Limitation, after periods of..-- $ 3775
484 Reports of, in excess of $75,000. $ 3777

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216

485

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214
216
210

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215

213

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466
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Page
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483

D
484 Deeds, tax on.

$ 3965
Stamp supply--

8 3963
Tobacco, snuff, cigars, and cigarettes

$ 3966
Commissioner of Internal Revenue:

Appointment and salary -- $ 3900
Powers and duties...

§ 3901

425
469
468

3482
Definitions.

§ 3797
484 Delinquent Taxes, interest on.--. 8 3794
484 Denatured Alcohol. See Alcohol, Indus-

trial.
484 Deposit Boxes. See Safe Deposit Boxes.

Deputy Collectors of Internal Revenue:
477 Acting collector, deputy as.---

$ 3995
477 Bonds..

$ 3992

487
487

204
204

204
204

203
202
203
201

case

204
204
204

Deputy Collectors of Internal Revenue

Continued.
Collection authority ---- $ 3993
Detail to other collection districts

$ 3994
Number, appointment, and compensa-
tion.-

$ 3990
Oaths, administration of...- $ 3997
Retention of deputies pending appoint-

ment of successor collector. 8 3996
Revocation of appointment.... 3991
Deputy Commissioners:
Duties.---

§ 3916
Employment.

§ 3915
Distilled Spirits. See Liquor.
Distraint:
Collectors of Internal Revenue, distraint

against delinquent-
Personal property, sale of.--. § 3976
Proceeds of sale, disposition of. § 3978
Real property, sale of.... $ 3977
Warrant of distress..

$ 3975
General provisions-
Books, production of.

§ 3711
Cross reference---

§ 3717
Distraint by collector outside his dis-
trict.--

$ 3713
Fees and charges in distraint and sei-
zure cases.

$ 3716
Indivisible property, sale of.. § 3712
Period of limitation upon.

$ 3714
Successive seizures.---

§ 3715
Surrender of property subject to

$ 3710
Personal property-
Authority-----

§ 3690
Certificates of sale...

§ 3697
Cross references..

§ 3698
Levy----

8 3692
Proceedings on.

8 3693
Property exempt from.----- 8 3691
Property for account of the United
States.--

8 3695
Redemption of property § 3696
Specific tax liability on distrained

property, priority of.--- $ 3694
Real estate
Authority-.

$ 3700
Certificates and deeds, transmission

to Commissioner.-- 8 3705
Certificates of purchase. $ 3703
Cross references..

§ 3707
Deeds of sale..

$ 3704
Proceedings on.

Page Documents and Other Instruments:

Administrative provisions... $ 3483
487 Bonds, transfer of

$ 3481
Conveyances.---

$ 3482
487 Tax, imposition of

$ 3480
Documents, Other Instruments, and Play-
487

ing Cards:
488 Miscellaneous provisions
Cross references.-

§ 1838
488 Other laws applicable----- § 1837
487
Records, statements, and returns

§ 1835
478

Rules and regulations.--. § 1836
478

Penalties and forfeitures

Frauds relating to stamps. - § 1823
Nonpayment orevasion of tax. $ 1821
Uncanceled stamps, use of ...

8 1822
Underpayment of tax.---. § 1820
486

Playing cards, special provisions appli-
486

cable to
486
Exemption in

of exporta-
485
tion.

§ 1830
Manufacturers..

§ 1831
456
Stamps...

$ 1832
457

Rate and payment of tax-

Capital stock (and similar interests)
456

$ 1802
Corporate securities -

$ 1801
457
Exemptions---

$ 1808
456
Imposition of tax..-

$ 1800
456
Insurance policies.

§ 1804
457
Passage tickets....

$ 1806
Payment of tax.

§ 1809
456
Playing cards.

$ 1807
Silver bullion.

$ 1805
451

Stamps-
453
Affixing --

§ 1815
453
Cancelation.

$ 1816
452
Cross reference --

$ 1819
452

Safeguarding, methods of.. § 1818
451
Supply---

$ 1817
Dues:
452
453
Cross references.-

8 1724
Definitions.

§ 1712
452

Discretionary method allowed Commis-

sioner for collecting tax.-- § 1719
453 Effective date of chapter....

$ 1723
Exemptions from tax...

$ 1711
455

Nonpayment, addition to tax in case
454
of.----

§ 3701
Records of sale.

§ 3706
Redemption of

§ 3702
District Courts, jurisdiction to issue orders,

processes, and judgments --- $ 3800

98907-39--PT. 1-46

$ 1717
455 Other laws applicable-

$ 1722
454
Payment of tax..

$ 1715
453 Penalties...

$ 1718
455

Records, statements, and returns- $ 1720
454 Returns...

8 1716
Rules and regulations..

8 1721
471 Tax.--

$ 1710

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Page

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185

175

E
Effective Date..

§ 3
Electrical Energy, excise tax on, for domes-

tic or commercial consumption. § 3411
Employees, Bureau of Internal Revenue.

See Personnel.
Employees, Tax on:
Carriers-
Deduction of tax from compensation

$ 1501
Employee representatives-
Determination of compensation

§ 1511
Nondeductibility of tax from net
income.

§ 1512
Rate of tax.

$ 1510
Nondeductibility of tax from net
income

$ 1503
Overpayments and underpayments

$ 1502
Rate of tax..

f 1500
Other than of carriers-
Deduction from wages -

$ 1401
Net income, nondeductibility of tax
from..

$ 1402
Rate of tax..

§ 1400
Employers, Tax on:
Carriers-
Adjustments.

8 1521
Overpayments and underpayments

$ 1522
Rate of tax.--.

§ 1520
Other than carriers-
Adjustment of tax.--

§ 1411
Rate of tax.

§ 1410
Employers of Eight or More, tax on. See

Employment Taxes.
Employment Taxes:
Carriers
Employee representatives, tax on-
Determination of compensation

$ 1511
Nondeductibility of tax from net
income

8 1512
Rate of tax.

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

$ 1501
Nondeductibility of tax from net
income...

$ 1503
Overpayments and underpayments

$ 1502
Rate of tax..

$ 1500
Employers, tax on-
Adjustments.

§ 1521
Overpayments and underpayments

Page | Employment Taxes—Continued.
1 Carriers-Continued.

General provisions—
412
Collection and payment of taxes

$ 1530
Court jurisdiction.

§ 1534
Definitions.--

$ 1532
Effective date of subchapter. $ 1537

Erroneous payments.- $ 1531
179

Other laws applicable... 1536
Rules and regulations.

$ 1535
Employers of eight or more-
180

Additional credit allowance, condi-
tions of...

$ 1602
180
Credits against tax..

$ 1601
180
Deductions as constructive payments

$ 1608
179
Definitions.

$ 1607
Interstate commerce.

$ 1606
179
Other laws applicable..

$ 1610
179 Payment of taxes..

$ 1605
Rate of tax..

$ 1600
175
Returns.

$ 1604
Rules and regulations..

$ 1609
175 State laws, approval of. $ 1603
175 Employment by, others than carriers—

Employees, tax on-
Deduction from wages.

§ 1401
181

Net income, nondeductibility of
tax from..

$ 1402
Rate of tax.
181

$ 1400
180

Employers, tax on-
Adjustment of tax.

$ 1411
176
Rate of tax.

$ 1410
General provisions-
175
Collection and payment of taxes

1420
Deductions as constructive pay-
ments.

§ 1427
Definitions.

$ 1426
Effective date of subchapter § 1431
Erroneous payments.---

§ 1422
180

Other laws applicable --- $ 1430

Overpayments and underpayments
180

$ 1421
180 Penalties relating to stamps and

175
175

176

175

176

178
177
179
176
178

176

177

177

178
178

177

$ 1522
Rate of tax.

$ 1520

other collection devices. § 1425

Post Office Department, expendi-
179

tures incurred by, advances
for.----

§ 1424
179
Revenue reduction, estimate of

$ 1428
179

Rules and regulations.---- $ 1429
179
Stamps, sale of, by postmasters

$ 1423
181 | Estate Tax:
Abatement, claims in..

$ 873
181 Additional..
180 Additions to the tax.

135
141
135

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