Page:United States Statutes at Large Volume 53 Part 1.djvu/710

 INDEX Carriers: Employment by- Employee representatives, tax on- Determination of compensa- tion---. § 1511 Nondeductibility of tax from net income § 1512 Rate of tax-- § 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-- § 2039 Cigarettes: Cross references- § 2199 Exportation- Drawback--- § 2136 Exemption from tax § 2135 Refund to exporter instead of manu- facturer -- § 2137 Forfeited, disposal of- § 2190 Importation, packing and stamping § 2130 (c) Inspection of, and collection of tax, regulations for -- § 2191 Manufacturers, record of- - § 2193 (b) Manufacturers, dealers, and peddlers- Bond § 2033 Books § 2037 Cigarette tubes, additional require- ments on cigarette manufacturers purchasing-- - §2039 Definition--- § 2030 Page 180 180 180 179 179 179 179 181 181 180 181 183 181 183 181 183 183 412 447 478 220 225 246 234 234 235 245 233 245 245 224 224 225 223 Cigarettes-Continued. Manufacturers, dealers, and peddlers- Continued. Factory number --- § 2035 Inventory --- § 2036 Leaf tobacco, purchases of, from other manufacturers or dealers- § 2040 Monthly abstracts -- § 2038 Registration -- § 2031 Sign, display of § 2034 Statement § 2032 Other laws applicable- § 2196 Packages withdrawn from market, re- demption of stamps on--- - § 2198 Packing, stamping, and selling require- ments- Classification - §2110 Cross references --- § 2114 Packages-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- Bond § 2073 Certificate § 2074 Inspection of § 2192 Definition § 2070 Registration-- §2071 Restrictions on sales 2076 Sign, display of --- § 2075 Statement-- § 2072 Penalties and forfeitures- Boxing, unlawful --- §2170 Customs officers --- §2181 Drawback, fraudulent claim 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 Manufacturers- § 2180 Packages fraudulently stamped, pos- session, sale of, or from, penalty § 2151 Peddlers,forfeitures relating to- § 2154 Peddler's certificate, refusal to permit inspection, penalty - -- § 2153 Peddling unlawfully, penalty_ § 2152 Purchase, receipt, possession, or sale, unlawful- § 2173 Relanding unlawfully when shipped for export --- § 2155 Removal from manufactory, unlawful § 2171 Stamps, absence of- 2175 Fraudulent use of--- § 2172 Records, statements, and returns- § 2194 Page 224 224 225 224 223 224 223 246 246 230 233 230 232 231 220 227 227 245 227 227 227 227 227 241 245 243 242 235 242 236 243 235 236 236 235 242 236 241 242 242 245

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