Page:United States Statutes at Large Volume 53 Part 1.djvu/717

 INDEX Estate Tax-Continued. Rate of tax-Continued. Nonresidents not citizens of the United States - §§ 860, 935 Refunds- Claims, period of limitation for filing § 910 Overpayment found by Board _ § 912 Petition to Board, effect of- __ § 911 Returns- Citizens or residents of the United States- § 821 Examination of, and determination of tax- § 824 Executor's notice § 820 Nonresidents not citizens of the United States-- § 864 Transferees and fiduciaries, claims against- Fiduciaryrelationship,noticeof_ § 901 Transferred assets--- § 900 Unpaid tax, collection of--- § 826 Ethyl Alcohol, exemption of distillers of, from certain provisions-- - §2848 Evidence of Original, copies as §8 Excess Profits on Navy Contracts. See Income Tax. Excess-Profits Tax. See Income Tax. Excise Taxes. See Manufacturers' Excise and Import Taxes. Existing Law, continuance of -- §5 F Fermented Liquors: Bottling- § 3157 Brewers, requirements on --- § 3155 Brewery, permit to operate temporarily at another place-- § 3156 Brewery premises--- § 3158 Gallon defined- § 3160 Penalties and forfeitures-- § 3159 Refunds and credits -- § 3154 Removals free of tax-- § 3153 Stamps, other provisions relating to § 3152 Tax--- § 3150 Tax-paid stamps and permits - § 3151 Filled Cheese: Commissioner's decisions-- Definitions - Emptied packages, stamps on _ Forfeitures-- Importation- Manufacturers-- Occupational taxes- Definitions--- Penalties-- Tax Penalties -- § 2360 § 2350 § 2355 § 2358 § 2356 § 2352 § 3212 § 3211 § 3210 § 2357 Page J129 141 138 139 139 126 127 126 131 138 137 127 324 la la 370 368 370 371 373 371 368 367 366 365 366 259 256 258 259 258 257 382 381 381 258 Filled Cheese-Continued. Penalties and forfeitures, recovery of § 2359 Regulations § 2362 Retail dealers--- § 2354 Tax--- § 2351 Tobacco stamp laws applicable § 2361 Wholesale dealers § 2353 Firearms: Excise tax on- § 3407 Machine guns and short-barrelled fire- arms- Books, records, and returns-- § 2724 Definitions--- § 2733 Exemptions-- § 2721 Exportation - § 2727 Forfeitures - §- § 2730 Identification of firearms--- § 2725 Importation-- § 2728 Order forms-- § 2723 Other laws applicable --- § 2731 Penalties § 2729 Regulations § 2732 Stamps-- § 2722 Tax- § 2720 Unlawful acts - § 2726 Occupational taxes- Definitions-- § 3265 Exemptions--- § 3262 Failure to register and pay special tax, unlawful acts in case of § 3263 Other laws applicable --- § 3264 Registered persons, transactions be- tween- § 3266 Registration -- § 3261 Tax- § 3260 Pistols and revolvers- Collecting tax, discretionary method allowed Commissionerfor- § 2708 Cross references--- § 2713 Effective date of subchapter_ § 2712 Erroneous payments § 2703 Exportation--- § 2705 Nonpayment, addition to tax in case of --- §2706 Other laws applicable- - § 2711 Payment of tax § 2702 Penalties- § 2707 Records, statements, and returns § 2709 Returns.. - - -- § 2701 Rules and regulations --- § 2710 Special cases, computation of tax in § 2704 Tax § 2700 Fish Oils, Imported: Assessment and payment § 2493 Regulations - 2494 Page 259 259 257 256 259 257 412 292 294 291 293 293 292 293 292 294 293 294 292 291 292 393 393 393 393 394 393 302 290 291 291 289 289 290 291 289 290 290 289 291 289 288 268 268 OCXII --- . --- -.- --- --- --- - --- -

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