The Code of Federal Regulations of the United States of AmericaU.S. Government Printing Office, 1958 - Administrative law 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. |
Other editions - View all
Common terms and phrases
68A Stat accordance affixed Alcohol and Tobacco alcohol by volume amended by T. D. application approved assistant regional commis assistant regional commissioner beer bill of lading blending bonded wine cellar bottled in bond bottling tank brandy brewer car or tank certificate claim collector of customs containers copy of Form dealer deposit distilled spirits distillery district director dumped ebulliometer export filed foreign-trade zone gauging tank gional commissioner inspection internal revenue bonded internal revenue officer June 29 keeper-gauger label lading located loss manufacturer marked ment natural wine notice operations permit pipeline plat port premises prescribed proprietor Puerto Rico quantity receipt records rectification tax rectified spirits rectifying plant red strip stamps removed revenue bonded warehouse serial number shipment sioner spirits or wines storage tanks storekeeper-gauger Subpart tank car tank truck taxpaid bottling house taxpaid wine taxpayment thereof tion tobacco materials Tobacco Tax Division transfer triplicate wine spirits withdrawal
Popular passages
Page 587 - ... (2) In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent.
Page 592 - If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any costs that may accrue in addition thereto) shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person.
Page 592 - District of Columbia. In the office of the clerk of the United States District Court for the District of Columbia, If the property subject to the lien is situated In the District of Columbia.
Page 592 - In the office of the clerk of the United States district court for the Judicial district in which the property subject to the lien is situated, whenever the State or Territory...
Page 592 - CREDITORS, (a) Invalidity of Lien Without Notice.— Except as otherwise provided in subsection (c), the lien imposed by section 6321 shall not be valid as against any mortgagee, pledgee, purchaser, or judgment creditor until notice thereof has been filed...
Page 388 - Only surety companies holding certificates of authority from the Secretary of the Treasury' as acceptable sureties on Federal bonds will be approved as sureties.
Page 529 - ... as may have been spoiled, destroyed, or rendered useless or unfit for the purpose intended, or for which the owner may have no use, or which through mistake may have been improperly or unnecessarily used, or where the rates or duties represented thereby have been excessive in amount, paid in error, or in any manner wrongfully collected.
Page 580 - Notwithstanding the provisions of section 7421 (a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enJoined by a proceeding in the proper court.
Page 580 - ... to the taxpayer at his last known address, shall be sufficient for the purposes of this title even if such taxpayer is deceased, or is under a legal disability, or. in the case of a corporation, has terminated its existence.
Page 117 - Secretary, no tax under this title shall be imposed upon any article sold for use as fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions.