Page:United States Statutes at Large Volume 39 Part 2.djvu/800

 1962 INDEX. Internal Revenue—Continued. Pm- Internal Rcoenue—C0ntinued. P¤g¤· fermented liquors may be transferred from special tax imposed on shipbrokers; busibrewery to other buildings by pipe ness deiined ..,.. . _ 791 line, etc .. 789 customliouse brokers; business defined. . 791 unfermented and partially fermented theater, etc., proprietors; buildings inincluded .. 789 eluded .. . 791 regulations, canceling stamps, etc 789 circus pro rietors; circus defined  791 penalty for violations. 789 required) for each State, etc . . . 791 fruit brandy distillers may be exempted proprietors of shows not enumerated, 791 from general spirit regulations .. 788 required for each State, etc ... 791 use of pomace fmm artificially sweetened chautauquas, lyceum lectures, etc., wines allowed . 788 excepted  .  . ..,. 791 additions of sugar solution to grape street fairs ...,.. . .,.. 791 cheese  788 bowling alley and billiard room proprigin, bottling in bond for export allowed etors; place described ,.,.. 791 within eight years after entry ... 788 tobacco manufacturers  791 income tax provisions . .. . ... 756 cigar manufacturers . .. 792 divulging infomation received by of- cigarette manufacturers ... 792 ficials imlawful  773 levied on each class of articles . 792 publishing income tax returns unlawful. 773 punishment for nonpayment ... 792 punishment for .. 773 emergency tax Act repealed. . .. 792 inquiries as to liability for tax to be sections continued until January 1, made by deputy co lectors. 773 1917 . . 792 annual tax returns to be made to collectors; provisions continued for collection , times. 774 etc., of special taxes .. 792 list made by officers on failure. . 774 allowance for, or redemption ot', unnotice if no return made. . .. 774 _ used stamps ... . ... 793 preparation bp odicials; authority, etc. 774 m eiect the day following passage. . 793 ‘person" inc udes corporations, atc. . 775 stamps to be aflixed on cotton futures coneffect of, made by collector .  775 tracts .. . . 480 extensions permitted  775 tobacco manufacturers, etc., selling aperassessment of taxes ... 775 scmally to dealers not constru as surtax, on failure to make; exceptions. . 775 _ peddlers ... . . 740 for fraudulent list  . ... 775 wine provisions  . . 783 collection  . .. 775 DSUITBI Wine defined; designation alreceipts to be given for taxes other than lowed .. . .. 783 stamp _,...,..._,.,,,,,_,...,_ 775 sweet wine defined ., 783 acceptance of, as evidence of payment. . 775 tax_on still WIHOB, etc., rates ... . .. 783 penalty for not making returns ., , . 775 higher alcoholic strength taxed as spirits. 783 punishment for false returns . . 775 abatement of former tax on unsold wines; tax paid by party not to be re-collected at l%lUlld ... . ... 783 source .,,. 776 stamps to be affixed on removal of wines. . 784 sworn returns required; increase if under- exceptions held by retailers .., 784 stated ..,. 776 produced for family use .. . . 784 jurisdiction of district cotuts to compel ut- preparation; temporary rovisions .. 784 tendance, etc. 776 brandy and spirits to fortiily wines may lm annual statistical statements of income tax withdrawn by producer. . .. TSI to be made. . . . r. . 776 rpgiyment of tax; no exemptions ...A TM general laws applicable to income tax 776 fo ying pure sweet wines. . . 784 income tax in orto Rico and Philippines. 776 use of wine spirits for. ...i..,, 78t pay of District of (`olumbia and insular allowance to distillers for amounts officers subject to income tax - . . . . . 776 _ wjithdrawn . . ., 785 former income tax provisions repealed ..,. 776 wine spirits defined; brandy included . 785 income under former Act not applicable pure sweet wine defined ... . .. 785 hereto ,,.,,,,,..,__,e, 777 permissible additions ..,..,r... 785 corporations, etc., to make sworn returns regulation and inspection .. . 785 of all dividend payments; names of alcoholic strength required  .  785 stockholders ... 1004 withdrawal of wine spirits for fortiiying leaves of absence to agents and inspectors _ by producer  . ...,. 785 allowed, .,.. .  793 * regulations, etc .. . ... 785 munition manufacturers tax provisions- . . 780 restriction on place, etc  . . 785 determination of  . .. 781 supervision and inspection .. 786 returns, etc ..._ 781 withdrawal of wine for storage: limitation. 786 geneml laws applicable. . _ . . 783 3 for export 786 regulations to made 783 I for distillation; payment of tax. 786 special preparedness fund created ... .. 1000 I sparkling wines, etc., tax 786 tax reciipts constituting ... . 1000 i chamgzpnes .., 736 restrict to military and naval uses 1000 1 artili ly carbonated. 786 special tax imposed on domestic corpora-, liqueurs, etc .. . ,... 786 tions .. . ,.. 789 ‘ not applicable if tax paid under emerf basis, exemptions, eta;. .  .. 790   gency Act .. . .. 726 o corporations r usiness in 7 special stam requ1red` ; preparation. Tt.7 'nited States ..,.. 790  collection bay assessment ... . 787 exemptions, ctc. 790 punishment for avoiding tax, etc. . 787 brokers; business defined .. 790 { rectifying and blending wines permitted. . 787 pawnbrokers; business defined. 790 use of alcohol. 787