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Internal Revenue Service-Continued
Excise tax regulations Continued
Liquor's, distilled spirits, wine, beer, etc.—Continued
Industrial alcohol, 26 (1954) Part 182–Continued

Premises. See Plants, warehouses, etc.
Proprietorship of plant or warehouse, etc.; change in, 26 $$ 182.262–

182.264
Puerto Rico; importation of alcohol from. See Importation of

alcohol.
Qualifying documents, for plants, warehouses, etc., 26 $$ 182.105–

182.137
Rum, denatured. See Denatured rum.
Seals and locks, 26 $$ 182.916–182.932
Stills:

Capacity of stills, rules for computing, 26 § 182.915
Manufacture, tax-payment, removal, and registration of, 26

§ 182.914
Stockholders, officers, and directors of corporation; changes in,

26 $$ 182.265, 182.266
Storekeeper-gaugers at industrial alcohol plants, bonded ware-

houses, and denaturing plants; duties of, 26 $$ 182.935–182.942
Storerooms. See Plants, warehouses, etc.
Surety bonds, and consents of surety, 26 $ $ 182.184–182.205
Tax-free alcohol; use by United States or Governmental agency,

26 $$ 182.897–182.903
Territorial extent of regulations, 26 $ 182.5
Title to industrial alcohol plant or bonded warehouse property or

encumbrance thereof; change in, 26 $ $ 182.274, 182.275
United States or Governmental agency:
Qualifying documents, to procure tax-free alcohol or specially

denatured alcohol, 26 $$ 182.171-182.174
Use of tax-free alcohol and specially denatured alcohol by,

26 $$ 182.897–182.903
Withdrawal of imported alcohol from customs custody tax

free, for use of United States, 26 $ $ 182.1002–182.1008
Virgin Islands; importation of alcohol from. See Importation of

alcohol.
Warehouses. See Plants, warehouses, etc.
Withdrawal of imported alcohol from customs custody tax free

for use of United States, 26 $$ 182.1002–182.1008
Worms and stills; manufacture, tax-payment, removal, and regis-

tration of, 26 § 182.914
Malt liquor, fermented. See Beer, ale, and similar fermented beverages.
Medicinal vehicles, made with alcohol; sale for non-beverage purposes,

26 $ 171.7
Miscellaneous regulations relating to liquor, 26 (1954) Part 170
Pilot and experimental operations; waiver of regulatory provisions

in case of, 26 $$ 170.40, 170.41
Redemption of stamps (strip stamps, and stamps denoting payment

of tax); claims, etc., 26 $$ 170.15–170.31
Refund of tax and duty paid on distilled spirits and wines lost as

result of hurricanes of 1954, 26 $ $ 170.50–170.77
Restamping of packages of distilled spirits; issuance, loss or

destruction, etc., 26 $$ 170.1–170.7
National emergency transfers of distilled spirits; carriers, containers,

gauging, transfers in bond, removals, etc., 26 $$ 171.170–171.280
Permits; rules of practice in permit proceedings, 26 (1954) Part 200
Pilot and experimental operations; waiver of regulatory provisions in

case of, 26 (1954) $$ 170.40, 170.41
Procedural rules respecting distilled spirits, wine, and beer, 26 (1954)

88 601.301-601.310
Production of brandy. See Brandy.

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Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Production of distilled spirits, 26 (1954) Part 220

Assistant Regional Commissioner, action by, 26 $ $ 220.300-220.315
Bonds:

Bonds and consents of surety, 26 $ $ 220.185–220.198

Termination of bonds, 26 $ $ 220.330–220.338
Carbon dioxide, recovery and removal, 26 $ 220.435
Changes of name, proprietorship, location, etc., respecting distil-

leries, 26 88 220.230–220.271, 220.720-220.724
Cistern room; taxpayment, removal, and transfer of distilled

spirits from. See Taxpayment, removal, and transfer of dis

tilled spirits from cistern room.
Construction of distilleries, 26 $ $ 220.60–220.79, 220.781
Definitions, 26 SS 220.5-220.36
Distillates; collection, and destruction or removal for denaturation,

26 $ $ 220.400–220.420
Distilled water, collection and removal of, 26 $$ 220.421–220.424
Distilleries:

Application to employ variation in method, etc., 26 § 220.783
Changes in name, proprietorship, control, location, premises

and equipment, and in title to distillery property or
encumbrance thereof, requirements governing, 26

$$ 220.230-220.271
Change of persons interested in business, 26 $ $ 220.720-

220.724
Construction, 26 $ $ 220.60–220.79, 220.781
Equipment, 26 $$ 220.100–220.129, 220.781
Exceptions:

Construction and equipment requirements, 26 § 220.781

Methods of operation, 26 $ 220.782
Location, 26 $ $ 220.50, 220.51
Operation of. See Operation of distilleries.
Operations in officer's absence or on Sunday, 26 $ $ 220.777,

220.778
Plats and plans, 26 $$ 220.210-220.219
Production, sale, or removal of mash, wort, or wash, 26

$ $ 220.775, 220.776
Qualifying documents, 26 $ $ 220.140–220.173
Removal of spirits at night, 26 $ 220.779
Sign, 26 $ 220.90
Sunday, operation on, 26 § 220.778

Use of distillery premises, 26 § 220.780
Entry and examination, officer's right of, 26 $ $ 220.810-220.813
Equipment for distilleries, 26 $ $ 220.100–220.129, 220.781
Export; removal from cistern room for. See Taxpayment, removal,

and transfer of distilled spirits from cistern room.
Fusel oil, collection and removal of, 26 $ $ 220.425–220.434
Location of distilleries, 26 $ $ 220.50, 220.51
Locks and seals, 26 $ $ 220.795–220.803
Losses of distilled spirits while on premises of registered distillery,

or in transit thereto, 26 $$ 220.640-220.652
Manufacture of distilled spirits, 26 $ $ 220.360–220.391

Commencement of operations, 26 $ $ 220.363–220.366
Deposit of spirits in receiving cisterns, 26 $ 220.389
Distillation, 26 SS 220.380, 220.381
Distilling materials, 26 $ $ 220.367-220.372
Fermenting, 26 $ $ 220.378, 220.379
Kinds of materials and spirits, 26 $$ 220.360-220.362
Locking of distillery, 26 $ $ 220.382, 220.383
Mashing operations, 26 8$ 220.376, 220.377
Supervision of cistern room, 26 | 220.391
Treatment of spirits in course of distillation, 26 $ $ 220.384-

220.388

356055-56-37

Page 551

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Production of distilled spirits, 26 (1954) Part 220_Continued
Manufacture of distilled spirits Continued

Yeasting, 26 $ $ 220.373–220.375
Yield; comparison of actual yield with calculated yield, 26

$ 220.390
Officer's right of entry and examination, 26 $ $ 220.810–220.813
Operation of distilleries:
Alternate operation as industrial alcohol plant or fruit dis-

tillery, 26 $$ 220.290–220.293, 220.705-220.715
Alternating proprietorships, operation of distillery under;

requirements governing, 26 $ $ 220.280–220.284
Operation by distiller under different trade names or styles,

26 $ $ 220.695–220.698
Suspension and resumption of operations, 26 $ $ 220.675-220.683
Plats and plans for distilleries, 26 $ $ 220.210–220.219
Qualifying documents, 26 $$ 220.140–220.173
Records and reports:

Distiller's records and reports, 26 $ $ 220.755–220.768

Storekeeper-gauger's records and reports, 26 $ $ 220.745-220.748 Redistillation, distilled spirits for, 26 $ $ 220.445-220.455

Receipts, 26 $ $ 220.445-220.453

Removals, 26 $$ 220.454, 220.455
Removals:

For redistillation, 26 | 220.454, 220.455
From cistern room. See Taxpayment, removal, and transfer

of distilled spirits from cistern room.
Sales of distilled spirits by distillers, 26 $ $ 220.730, 220.731
Samples of distilled spirits, 26 $ $ 220.480-220.489
Seals and locks, 26 $$ 220.795–220.803
Sign, for distillery, 26 $ 220.90
Spirits produced and not accounted for, 26 $$ 220.660-220.669
Stills:

Capacity of stills; rules for computing, 26 $ $ 220.820–220.822
Manufacture, taxpaymentremoval, and registration of, 26

$ 220.790
Registry of stills, 26 $ 220.690
Sureties. See Bonds.
Survey requirements, waiver of, 26 $$ 220.345, 220.346
Tax on distilled spirits, 26 $ $ 220.465-220.472

Lien for tax, 26 $$ 220.4684220.472
Taxes, special (occupational), 26 $ $ 220.735, 220.736
Taxpayment, removal, and transfer of distilled spirits from cistern

room, 26 $ $ 220.500–220.624
Containers, 26 $ 220.527
Drawing off, gauging and removal of spirits, 26 $ $ 220.535–

220.541
Export, removal for. See Removals.
Kind of spirits, 26 $ $ 220.548–220.555
Marking:
Additional requirements relating to marking, 26 $ $ 220.556-

220.561
Marking, branding, and stamping of packages, 26

$ $ 220.544-220.547 Oak chips, addition of, to packages of spirits, 26 $$ 220.542,

220.543 Packages: Marking, branding and stamping of packages, 26

$$ 220.544-220.547 Oak chips, addition of, to packages of spirits, 26 88 220.542,

220.543

Internal Revenue Service-Continued
Excise tax regulations-Continued
Liquors, distilled spirits, wine, beer, etc.- Continued
Production of distilled spirits, 26 (1954) Part 220_Continued
Taxpayment, removal, and transfer—Continued
Packages-Continued

Taxpayment in packages, 26 $$ 220.562–220.567
Wooden packages containing metallic cans, 26 $ $ 220.528–

220.534
Records, 26 $ 220.624
Release of spirits for transfer, 26 $ $ 220.577, 220.578
Removals of various spirits; transfers to internal revenue

bonded warehouses, redistillation, taxpayment, ex

ports:
Brandy, 26 $ $ 220.503–220.506
Distilled spirits, removal free of tax for exportation, 26

$ 220.623
Gin, 26 $ $ 220.512-220.515
Grain, cane, fruit spirits, etc., 26 $ $ 220.520-220.523
Neutral spirits, 26 $ $ 220.516–220.519
Rum, 26 $ $ 220.507–220.511
Vodka, 26 $ $ 220.524-220.526

Whisky, 26 $ $ 220.500–220.502
Stamps:

Distilled spirits excise tax stamps, 26 $$ 220.579–220.586

Wholesale liquor dealer's stamps, 26 $$ 220.587, 220.588
Taxpayment:
For removal by pipe line or in tank cars or tank trucks,

26 $ $ 220.568–220.576
In authorized removals of brandy, gin, rum, whisky, vodka,

and various spirits, 26 $ $ 220.500–220.526
In packages, 26 $$ 220.562–220.567
Warehouses:
Deposits in:
Warehouse operated on contiguous premises by dis-

tiller, 26 $ $ 220.593, 220.594
Warehouse operated on distillery premises by distiller,

26 $ $ 220.589-220.592
Transfers:
Rum; transfer to distillery denaturing bonded ware-

house, 26 $ $ 220.620–220.622
To warehouse off distillery premises:

In different region, 26 $8 220.612-220.619
In same region, except warehouse operated by

distiller on contiguous premises, 26 $ $ 220.595–

220.611 Transfer from cistern room. See Taxpayment, removal, and trans

fer of distilled spirits from cistern room. Worms; manufacture, taxpayment, removal, and registration of,

26 $ 220.790
Production, fortification, etc. of wines. See Wine.
Puerto Rico and Virgin Islands, liquors and articles from, 26 (1954)

Part 250
See also Industrial alcohol.
Definitions, 26 $ $ 250.5-250.31
Forms prescribed, 26 $ 250.2
Puerto Rico, products coming into United States from, 26 $$ 250.35–

250.186
Formulae and processes, 26 $ $ 250.50–250.55
General provisions, 26 $ $ 250.35–250.43
Records and reports, 26 $ $ 250.163–250.173
Red strip stamps, purchase and use of, 26 $ $ 250.135-250.146
Taxes, special (occupational), 26 $ $ 250.44, 250.45

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Puerto Rico and Virgin Islands-Continued
Puerto Rico, products coming into United States from Continued
Taxpayment in Puerto Rico, 26 $ $ 250.60–250.99
Upon withdrawal after rectification or bottling, 26

$ $ 250.180-250.186
Tourists, liquors and articles purchased by; taxpayment, etc.,

26 $ $ 250.125-250.128
Virgin Islands, products coming into United States from, 26

S$ 250.200–250.284
Formulae and processes, 26 $ $ 250.220–250.226
General provisions, 26 $ $ 250.200–250.209
Port of entry, procedure at, 26 $$ 250.260–250.266
Records and reports, 26 $ $ 250.270–250.280
Red strip stamps; affixing of, etc., 26 $$ 250.230–250.252

Taxes, special (occupational), 26 $ $ 250.210, 250.211
Rectification of distilled spirits and wines, 26 (1954) Part 235

Assistant Regional Commissioner, action by, 26 $ $ 235.290–235.305
Beverage use:

Alcoholic preparations fit for, 26 $ $ 235.75, 235.76

Products unfit for, 26 88 235.50–235.66
Blending. See Rectification.
Bonds:

Bonds and consents of surety, 26 $$ 235.185--235.198

Termination of, 26 $S 235.315–235.320
Bottling:

Of rectified spirits and products, 26 $ $ 235.615–235.632

Of unrectified spirits and wines, 26 $$ 235.685–235.706
Change in name, proprietorship, location, etc., of rectifying plants,

26 $$ 235.230-235.264, 235.855-235.868
Construction of rectifying plants, 26 $$ 235.95–235.107, 235.913
Definitions, 26 $ $ 235.4–235.28
Dumping and gauging spirits for rectification, 26 $$ 235.400–235.422
Entry and examination, officer's right of, 26 $ $ 235.910–235.912
Equipment for rectifying plants, 26 $ $ 235.120-235.145, 235.913
Export, with benefit of drawback; rectification and bottling of dis-

tilled spirits and wines especially for, 26 $$ 235.670–235.672
Formulas and processes, 26 $8 235.345-235.350
Gauge, return, and taxpayment of rectified spirits, 26 $$ 235.565–

235.601
Gauge of rectified spirits, 26 $ $ 235.565–235.574
Payment of rectification tax, 26 $$ 235.579–235.581
Payment of tax under I. R. C. sections 5022 or 5041, 26

$ $ 235.600, 235.601
Products exempt from rectification tax, 26 $$ 235.597–235.599
Return of special products, 26 $$ 235.575-235.578
Taxable products:

In packages, 26 $$ 235.582–235.584
Partially rectified, 26 $$ 235.593–235.596
Special products, 26 $8 235.591, 235.592
To be bottled, 26 $$ 235.585, 235.586
To be transferred by pipe line to contiguous taxpaid bot-

tling house or rectifying plant, 26 $$ 235.587, 235.588 To be transferred by tank car or tank truck to taxpaid

bottling house or rectifying plant, 26 8$ 235.589, 235.590
Gauging and dumping spirits for rectification, 26 $ $ 235.400–235.422
Gin; rectification. See Rectification.
Instruments, 26 $$ 235.330-235.334
Labels on bottles of distilled spirits, 26 $$ 235.770-235.774
Location for rectifying plant, 26 § 235.85
Locks and seals, 26 $ $ 235.900-235.904
Marking and branding, 26 $ $ 235.785–235.796

Officer's right of entry and examination, 26 $$ 235.910–235.912

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