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Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc.—Continued
Industrial alcohol, 26 (1954) Part 182—Continued
Directors, stockholders, and officers of corporation; changes in, 26

$ $ 182.265, 182.266
Distillery; requirements governing alternate operation of industrial

alcohol plant as registered distillery or fruit distillery, 26

$S 182.279a-182.279e, 182.438-182.446
Entry by officers. See Officers.
Equipment, for plants, warehouses, etc., 26 $ $ 182.1, 182.62–182.103
Exportation:

Specially denatured alcohol, 26 $ $ 182.755–182.769

Withdrawals from warehouse for, 26 $ $ 182.585–182.619
Federal Alcohol Administration Act, permits under. See Permits.
Hearings on disapproval of applications, 26 $$ 182.220_182.225
Importation of alcohol, denatured alcohol, and products containing

alcohol or denatured alcohol:
For industrial purposes, 26 $ $ 182.989–182.1001
From Puerto Rico, 26 $S 182.973–182.981
From Virgin Islands, 26 $$ 182.982-182.988
General, 26 $$ 182.967–182.969

Withdrawal of imported alcohol. See Withdrawal.
Industrial alcohol plants. See Plants, warehouses, etc.
Inspections by officers. See Officers.
Labeling, marking, etc., 26 $$ 182.515–182.532, 182.732–182.742,

182.865
Locks and seals, 26 $$ 182.916–182.932
Name of plant or warehouse, etc.; changes in, 26 SS 182.260, 182.261
Officers, Internal Revenue:

Entry and examination, officer's right of, 26 $ $ 182.943–182.945
General instructions to, 26 $$ 182.956–182.961

Inspecting officers, instructions to, 26 $ $ 182.946–182.955
Officers, stockholders, and directors of corporation; changes in,

26 $$ 182.265, 182.266 Operations: Alternate operation of industrial alcohol plant as registered

distillery or fruit distillery, 26 $$ 182.279a-182.279e,

182.438–182.446 Denatured alcohol plants, dealers, users: Dealers in specially denatured alcohol, operations by, 26

$ $ 182.806-182.824 Changes in proprietorship, name, etc., 26 $ 182.824 Disposition of specially denatured alcohol, 26

$ $ 182.813–182.815 Filling of packages by bonded dealers, 26 $ 182.812 Losses of specially denatured alcohol, 26 $$ 182.816–

182.818
Procurement of specially denatured alcohol, 26

S$ 182.806–182.809
Receipt of specially denatured alcohol, 26 $$ 182.810–

182.811c
Records and reports of bonded dealers, 26 $$ 182.819-

182.822
Denaturing plants, operation of, 26 $$ 182.683–182.790

Bond, sufficiency of, 26 $ 182.684
Change in proprietorship, name, trade name, etc.,

26 $ 182.790
Containers, approved, 26 $$ 182.725–182.731
Denaturing materials, 26 $$ 182.705–182.715
Denaturing of alcohol, 26 $$ 182.716–182.723
Exportation of specially denatured alcohol, 26

$ $ 182.755–182.769
Formulas, 26 § 182.724
General, 26 $ 182.683

Internal Revenue Service Continued
Excise tax regulations-Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Industrial alcohol, 26 (1954) Part 182—Continued
Operations—Continued
Denatured alcohol plants, dealers, users-Continued
Denaturing plants, operation of Continued
Losses:

Claims, 26 $$ 182.778, 182.779
Ethyl alcohol, 26 $$ 182.771-182.775
Restored alcohol, 26 $ 182.776

Specially denatured alcohol, 26 $ $ 182.775, 182.777
Marks and brands, 26 $$ 182.732–182.742
Procurement of alcohol; withdrawal permits, 26

$$ 182.685–182.693
Receipt of alcohol, from industrial alcohol plant or

bonded warehouse, 26 $ 182.694–182.701 In different regions, 26 $$ 182.698b-182.701 In same region, not on premises, 26 $$ 182.696

182.698a On premises, 26 $$ 182.694–182.695a Records and reports of proprietor, 26 $$ 182.781

182.788 Restoration and redenaturation of recovered dena

tured alcohol, 26 $$ 182.702–182.704 Samples by proprietor, 26 $ 182.770 Still, registry of "for use" and "not for use", 26

$ 182.780 Transfer of denatured alcohol between denaturing

plants, 26 $$ 182.743–182.752d Withdrawal of denatured alcohol, 26 $$ 182.753

182.754e Users of specially denatured alcohol, operations by, 26

$ $ 182.825-182.877 Anti-freeze solutions, proprietary, 26 $$ 182.849–

182.852 Bay rum, hair lotions, skin lotions, etc., 26 $$ 182.860–

182.862
Change in proprietorship, name, etc., 26 $ 182.877
Destruction and disposition of specially denatured

alcohol, 26 $$ 182.867–182.869
Flavoring extracts, 26 $ 182.864
Iodine, tinctures of, 26 $ 182.863
Isopropyl alcohol, use of, 26 $ 182.866
Labels on products containing specially denatured

alcohol, 26 § 182.865
Lacquer thinners and solvents, proprietary, 26

8 $ 182.845–182.848 Losses of specially denatured alcohol, 26 $$ 182.870–

182.872 Medicinal preparations, 26 § 182.864 Procurement of specially denatured alcohol, 26

$$ 182.829–182.832
Receipt of denatured alcohol, 26 $$ 182.833-182.835b
Records and reports of manufacturers, 26 $$ 182.873–

182.876
Rubbing alcohol compound, 26 $$ 182.853–182.858
Samples, procurement of, 26 $$ 182.825–182.828
Skin lotions, hair lotions, etc., 26 $$ 182.860-182.862
Solvents and lacquer thinners, proprietary, 26

$ $ 182.845-182.848

Use of specially denatured alcohol, 26 $ 182.836 General requirements regarding operations, 26 $$ 182.322–

182.324

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc.—Continued
Industrial alcohol, 26 (1954) Part 182-Continued
Operations-Continued
Industrial alcohol plants and warehouses:
Alternate operation of plant as registered distillery or fruit

distillery, 26 $ $ 182.279a-182.279e, 182.438–182.446 Denatured alcohol plants. See Denatured alcohol plants,

dealers, users, above. Plants, operation of, 26 $$ 182.325–182.469 Acetone, production and removal of, 26 $$ 182.378

182.383 Alcohol produced and not accounted for, 26 $$ 182.413–

182.422 Butyl alcohol, production and removal of, 26

$ $ 182.372–182.377 Carbon dioxide, recovery and removal of, 26 § 182.391 Chemicals, certain, production and removal of, 26

$ 182.390 Distillation, 26 $$ 182.353–182.356 Distilled spirits abandoned to United States, purchase

of, 26 $$ 182.462–182.465 Distilled water, collection and removal of, 26 $$ 182.363,

182.364 Distillery; alternate operation as registered distillery

or fruit distillery, 26 $$ 182.438–182.446 Distilling materials, 26 88 182.335–182.345 Drawing off, gauging, and removal of alcohol, 26

$$ 182.404-182.408
Ether, production and removal of, 26 $$ 182.384

182.389
Exportation of alcohol free of tax, 26 $ 182.408u
Fermenting, 26 $ $ 182.350, 182.352
Fusel oil, collection and removal of, 26 $$ 182.365–

182.371
General provisions, 26 $ $ 182.325–182.334, 182.466–

182.469
Locking of plant, 26 $8 182.357, 182.358
Losses of alcohol, 26 $$ 182.409–182.412
Mashing operation, 26 $ 182.348
Proprietor's records and reports, 26 $ $ 182 455–182.461
Proprietorship, change in, 26 $$ 182.447–182.451
Receiving room, supervision of, 26 $ 182.362
Receiving tanks, deposit of alcohol in, 26 $$ 182.359,

182.360
Records and reports, 26 $$ 182.452–182.461
Resumption of operations, 26 $$ 182.429–182.431
Samples of alcohol, 26 $$ 182.392–182.399
Stills, registry of, 26 § 182.432
Storekeeper-gauger's records, 26 $ 182.452
Supplies for certain vessels and aircraft, 26 $ 182.408w
Suspension of operations, 26 $$ 182.423–182.428
Taxfree withdrawals:
By United States or governmental agency, 26

$$ 182.4084–182.408t
For scientific purposes, use of hospitals, etc., 26

$ $ 182.408n-182.408p Taxpaid withdrawals: By pipeline to rectifying plant or taxpaid bottling

house, 26 $ 182.408m In tank cars or tank trucks, 26 $ 182.4081 Taxpayment of alcohol in packages, 26 $f 182.4081,

182.408k

Internal Revenue Service-Continued
Excise tax regulations-Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Industrial alcohol, 26 (1954) Part 182—Continued
Operations-Continued
Industrial alcohol plants and warehouses-Continued
Plants, operation of, 26 $ $ 182.325–182.469—Continued
Taxpayment, removal, and transfer of alcohol from

receiving room, 26 $$ 182.400–182.401b
Trade names or styles, different, operations by pro-

prietor under, 26 $$ 182.434-182.437 Transfer of alcohol: To customs manufacturing bonded warehouse,

26 $ 182.408 Transfer in bond to bonded warehouse, 26

$ $ 182.408a-182.408d
Withdrawal of alcohol for denaturation, 26

$$ 182.408e-182.408h
Yeasting, 26 $$ 182.346, 182.347
Warehouses, bonded, operation of, 26 $$ 182.470_182.652
Aircraft and vessels, certain, supplies for, 26

$8 182.630a-182.630n
Bond, sufficiency of, 26 § 182.488
Bottling of alcohol in bonded warehouse, 26 $$ 182.537-

182.544 Change in proprietorship, trade name, permits, 26

$$ 182.650–182.652 Containers, approved, 26 SS 182.506–182.514 Customs manufacturing bonded warehouses, transfer

of alcohol to, 26 $$ 182.620_182.630 Denaturation, withdrawal for, 26 SS 182.558-182.562 Empty packages, obliteration of marks and stamps

and transportation of, 26 $$ 182.533–182.536 Exportation of alcohol free of tax, withdrawal for,

26 $$ 182.585–182.619
General, 26 $$ 182.470—182.477
Losses of alcohol, 26 $ $ 182.631–182.641
Marks, brands, and stamps, 26 $$ 182.515–182.532
Packages, changes in, 26 $$ 182.545, 182.546
Receipt of alcohol, from industrial alcohol plant or

another bonded warehouse, 26 $$ 182.489–

182.495
From another bonded warehouse:

In different region, 26 $ $ 182.495a, 182.495b

In same region, 26 $ $ 182.491–182.495
From industrial alcohol plant:

In different region, 26 88 182.495a, 182.495b
In same region, not on premises, 26

$ $ 182.491–182.495

On premises, 26 $$ 182.489–182.490a
Records and reports of proprietor, 26 $$ 182.642–

182.648C
Regauge of alcohol, 26 § 182.549
Removal of alcohol:
From storage or weighing tanks, 26 $$ 182.498–

182.505
From warehouses, 26 $$ 182.547, 182.548
Return of unused alcohol, withdrawn free of tax, to

plant or bonded warehouse, 26 $ 182.496
Sales of alcohol, 26 $$ 182.485-182.487
Samples, 26 $ 182.497
Stamps:
Distilled spirits excise tax stamps for removals

in packages, tank cars, tank trucks, and by
pipelines, 26 $ $ 182.574h-182.574n

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc.-Continued
Industrial alcohol, 26 (1954) Part 182–Continued
Operations—Continued
Industrial alcohol plants and warehouses—Continued
Warehouses, bonded_Continued
Stamps-Continued
Wholesale liquor dealer's stamps for package,

tank cars and tank trucks, 26 $ $ 182.5740–

182.574s
Storage or weighing tanks, removal of alcohol from,

26 $ $ 182.498–182.505
Tax on alcohol, 26 $$ 182.478–182.480

Lien for tax, 26 $$ 182.481-182.484
Tax-free withdrawals:
By United States or Government agency, 26

$$ 182.580—182.584
For scientific purposes, use of hospitals, states,

etc., 26 $$ 182.575–182.579 Tax-paid withdrawals: By pipe line to rectifying plant or tax-paid bot

tling house, 26 SS 182.574a-182.574g In tank cars or tank trucks, 26 $$ 182.566-182.571 Tax-payment of alcohol in packages or cases, 26

$S 182.563, 182.565 Transfer of alcohol in bond between bonded ware

houses, 26 $$ 182.550—182.556a Transfer of alcohol to customs manufacturing bonded

warehouses, 26 $ $ 182.620_182.630 Vessels and aircraft, supplies for certain, 26

$ $ 182.630a-182.630n
Users of tax-free alcohol, operations by, 26 $ $ 182.653–182.672
Change in proprietorship, name, etc.; discontinuance of

use, 26 $ 182.672
Losses of tax-free alcohol, 26 $$ 182.665–182.667
Procurement of tax-free alcohol, 26 $$ 182.653–182.656
Receipt of tax-free alcohol, 26 $$ 182.657, 182.658
Records and reports of permittees, 26 $$ 182.668–182.671

Use of tax-free alcohol, 26 SS 182.659–182.664
Permits, under Federal Alcohol Administration Act:

Basic permits, 26 $$ 182.226–182.259
Permit for manufacturing, warehousing, bottling alcohol for

nonindustrial use, 26 § 182.104
Plants, warehouses, etc.:
Changes in name, control, location, premises, construction,

apparatus, etc.; requirements governing, 26 $$ 182.260_

182.275 Construction, 26 $$ 182.15–182.61 Discontinuance of bonded warehouse or denaturing plant, 26

$$ 182.280, 182.281
Equipment, 26 $$ 182.62–182.103

Equipment previously approved, 26 $ 182.1
Establishment, location, and use, 26 $$ 182.7–182.14
Operation. See Operations.
Permits. See Permits.
Plats and plans for industrial alcohol plants, bonded ware-

houses, or denaturing plants, 26 $$ 182.206–182.219
Premises previously approved, 26 $ 182.1
Qualifying documents, 26 $ $ 182.105–182.137
Storekeeper-gaugers at industrial alcohol plants, bonded

warehouses, and denaturing plants; duties of, 26

$ $ 182.935–182.942 Plats and plans for industrial alcohol plants, bonded warehouses,

or denaturing plants, 26 $$ 182.206–182.219

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