Page:United States Statutes at Large Volume 68A.djvu/28

 XXVIII

INTERNAL REVENUE CODE OF 1954

CHAPTER 51. Distilled Spirits, Wines, and Beer—Continued SUBCHAPTER F. Bonded and taxpaid wine premises—Continued Part III. Cellar treatment and classification of wine—Continued Sec. 5385. Specially sweetened natural wines Sec. 5386. Special natural wines - Sec. 5387. Agricultural wines Sec. 5388. Designation of wines Part IV. General. Sec. 5391. Exemption from rectifying and spirits taxes. Sec. 5392. Definitions.-

Page 671 671 671 672 672 672

SUBCHAPTER G. Breweries.

Part I. Establishment. Sec. 5401. Qualifying documents Sec. 5402. Definitions Sec. 5403. Cross references Part II. Operations. Sec. 5411. Use of brewery Sec. 5412. Removal of beer in containers or by pipeline __ Sec. 5413. Brewers procuring beer from other brewers. _ Sec. 5414. Removals from one brewery to another belonging to the same brewer Sec. 5415. Records and returns Sec. 5416. Definitions of bottle and bottling SUBCHAPTER H. Miscellaneous plants and warehouses. Part I. Vinegar factories. Sec. 5501. Establishment and operation Sec. 5502. Distilled vinegar Part II. Volatile fruit-flavor concentrate plants. Sec. 5511. Establishment and operation Sec, 5512. Control of products after tax-free manufacture __:. Part III. Manufacturing bonded warehouses. Sec. 5521. Establishment and operation Sec. 5522. Withdrawal of distilled spirits to manufacturing bonded warehouse Sec. 5523. Special provisions relating to distilled spirits and wines rectified in manufacturing bonded warehouses SUBCHAPTER I. Miscellaneous general provisions. Sec. 5551. General provisions relating to bonds Sec. 5552. Installation of meters, tanks and other apparatus Sec. 5553. Supervision of premises and operations Sec. 5554. Pilot plant operations Sec. 5555. Records, statements, and returns Sec. 5556. Regulations Sec. 5557. Other provisions applicable SUBCHAPTER J. Penalties, seizures, and forfeitures relating to liquors. Part I. Penalty, seizure, and forfeiture provisions applicable to distilling, rectifying, and distilled and rectified products. Sec. 5601. Penalty and forfeiture for possession of unregistered still or distilling apparatus Sec. 5602. Penalty and forfeiture for setting up still without permit Sec. 5603. Penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business Sec. 5604. Penalty and forfeiture for failure or refusal of distiller to give bond Sec. 5605. Penalty for improper approval of distiller's bond Sec. 5606. Penalty and forfeiture for distilling without giving bond Sec. 5607. Penalty for distilling on prohibited premises. Sec. 5608. Penalty for making or fermenting mash on unauthorized premises; illegal use of spirits; unlawful removal of vinegar; etc

674 674 674 675 675 675 675 675 676 677 677 677 677 678 679 679 680 680 681 681 681 681 681

683 683 684 684 684 684 684 685

�