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Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Rectification of distilled spirits and wines, 26 (1954) Part 235–Con.
Operations:
Alternating proprietorships, operation under; requirements

governing, 26 $ $ 235.280–235.283
Completion of rectification, time for, 26 $ $ 235.525–235.528
Discontinuance of operations, 26 $ $ 235.880–235.884
Methods of operations, exceptions to, 26 S$ 235.914, 235.915
New name or different trade names, operating under, 26

$ $ 190.453, 235.845-235.851
Plant operation, 26 $$ 235.370–235.374
Plats and plans for rectifying plants, 26 $ $ 235.210–235.222
Processes and formulas, 26 $ $ 235.345-235.350
Qualification as rectifiers, 26 $ $ 235.35–235.44
Qualifying documents, 26 $$ 235.155–235.175
Receipt of spirits, 26 $ $ 235.380–235.389
Records and reports, rectifier's, 26 $$ 235.815–235.833
Rectification, 26 $ $ 235.440–235.506
Blending, 26 $ $ 235.460-235.477

Taxable blending of spirits, 26 $ $ 235.476, 235.477
Whiskies, straight, and pure fruit brandies, 26 $$ 235.466–

235.475
Wines, 26 $ $ 235.462-235.465
Compounding, 26 $8 235.484–235.494
Filtering, 26 $ $ 235.500–235.505
Gin:

Tax-exempt, 26 $ $ 235.441-235.446

Taxable gin, 26 $ $ 235.447–235.448
Kinds of liquors (taxpaid only), 26 § 235.440
Manufacture of sparkling wines, 26 SS 235.495–235.499
Other processes must conform to regulations, 26 $ 235.506
Purifying or refining spirits, 26 $$ 235.456-235.459
Quick-aging, 26 88 235.478-235.483
Vodka:

Taxable, 26 $ $ 235.454, 235.455

Tax-exempt, 26 $$ 235.449–235.453
Rectifiers:

See also Rectifying plants.
Persons required to qualify as, 26 $ $ 235.35–235.44

Records and reports, by, 26 $$ 235.815–235.833
Rectifying plants:

Application to employ variations in methods, etc., 26 $ 235.915
Changes in name, proprietorship, control, location, premises,

and equipment, requirements governing, 26 $ $ 235.230–

235.264, 235.855–235.868
Construction, 26 $ $ 235.95–235.107, 235.913
Equipment, 26 $ $ 235.120–235.145, 235.913
Exceptions from requirements:

Construction and equipment, 26 & 235.913

Methods of operations, 26 $ $ 235.914, 235.915
Location and use, 26 $ $ 235.85, 235.86
Operation of. See Operations.
Plats and plans, 26 $$ 235.210–235.222
Qualifying documents, 26 $$ 235.155–235.175

Sign, 26 $ 235.115
Sales of distilled spirits by rectifiers, 26 $$ 235.805–235.807.
Seals and locks, 26 $$ 235.900–235.904
Sign, for rectifying plant, 26 $ 235.115
Stamps, 26 $$ 235.715–235.756

Destruction of stamps upon emptying packages, 26 $ 235.743
Rectified spirits stamps:

For bottling tanks, 26 $ $ 235.715–235.723
For packages, 26 SS 235.724-235.732

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Rectification of distilled spirits and wines, 26 (1954) Part 235—Con.
Stamps, 26 $ $ 235.715-235.756—Continued

Red strip stamps, 26 $ $ 235.744-235.756

Wholesale liquor dealer's stamps, 26 $$ 235.733–235.742
Stills and worms; manufacture, taxpayment, removal, and regis-

tration of, 26 $$ 235.890, 235.891
Surety. See Bonds.
Taxes:
Commodity taxes on rectified spirits and products, 26

8$ 235.540–235.552
Special (occupational) taxes, 26 $$ 235.360–235.364
Taxpayment of rectified spirits. See Gauge, return, and taxpay-

ment of rectified spirits.
Time for completion of rectification, 26 $ $ 235.525–235.528
Transfer of spirits:
By pipe line from rectifying plant to contiguous tax-paid

bottling house or rectifying plant for bottling, 26

$ $ 235.650-235.654
By tank car or tank truck, 26 $$ 235.660_235.664
Vodka; rectification. See Rectification.
Worms and stills; manufacture, tax-payment, removal, and regis-

tration of, 26 $ $ 235.890, 235.891
Refund of tax and duty paid on distilled spirits and wines lost as result

of hurricanes or floods:
Floods of 1951, 26 $$ 171.320–171.341

Hurricanes of 1954, 26 (1954) $$ 170.50–170.77
Rum:

See also Disti ed spirits.
Denatured rum, and substances or preparations containing, dis-

position of; returns, records, etc., 26 (1954) Part 173
Denaturing of rum, 26 (1954) Part 216

Assistant Regional Commissioner; action by, 26 $ 216.100
Bonds, termination of, 26 $ $ 216.115, 216.116
Containers of specially denatured rum, marking of, 26

$$ 216.200–216.203
Definitions, 26 $ $ 216.10_216.28
Denaturation of rum, 26 $$ 216.180–216.185

Formula for, 26 $ 216.155
General, 26 $ $ 216.180_216.182
Measuring rum and denaturants, 26 § 216.183
Notice; Form 576, 26 § 216.181
Proprietor, responsibility of, 26 § 216.184

Storekeeper-gauger, responsibility of, 26 $ 216.185
Denaturing materials, 26 $$ 216.160–216.169
Director, Alcohol and Tobacco Tax Division, action by, 26

$ 216.110
Disposition of denatured rum, 26 $ $ 216.225-216.228
Distillery denaturing bonded warehouse. See Warehouse.
Exportation of denatured rum, 26 $$ 216.240–216.248
Forms prescribed, 26 $ 216.3
Formula for denauration of rum, 26 § 216.155
Locks and seals, 26 $ $ 216.350–216.352
Losses, 26 $ $ 216.280—216.298

By theft or casualty, 26 $ 216.284
Claims for allowance of losses, 26 $ $ 216.291-216.298
In denauration, 26 $ $ 216.280–216. 283
Losses at denaturing bonded warehouse, 26 88 216.285–

216.288
Losses in transit for export or in course of delivery in

trucks owned or controlled by proprietor, 26 $ $ 216.289, 216.290

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Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc.—Continued
Rum-Continued
Denaturing of rum, 26 (1954) Part 216–Continued
Marking packages and tank cars and tank trucks, 26 88 216.200–

216.203
Records and reports, proprietor's, 26 $$ 216.315–216.317
Return of denatured rum, 26 § 216.325
Samples of denatured rum, 26 $8 216.210–216.214
Seals and locks, 26 $$ 216.350_216.352
Shipment and delivery of denatured rum, 26 $ $ 216.260–216.269
Tank cars and tank trucks, marking of, 26 § 216.203
Transfers of rum:

To storage or shipping containers, 26 $$ 216.195, 216.196

To warehouse, 26 $ $ 216.135–216.142
Warehouse, distillery denaturing bonded:
Changes in name, proprietorship, control, location, prem-

ises, and equipment, and in title to premises,

requirements governing, 26 8 216.95 Change in proprietorship, 26 $ $ 216.340, 216.341 Operation under new individual or corporate name or

under different trade names styles, 26

$ $ 216.330, 216.331
Construction, 26 $ $ 216.40–216.45
Custody, control, and supervision, 26 $$ 216.125-216.129
Equipment, 26 $8 216.60–216.66
Location, 26 216.35
Qualifying documents, 26 $$ 216.75–216.86

Sign, 26 $ 216.55
Spirits lost in floods or hurricanes, tax refunds on:

Floods of 1951, 26 $$ 171.320–171.341

Hurricanes of 1954, 26 (1954) $$ 170.50–170.77
Stamps and stamping:

Redemption of stamps, 26 (1954) $$ 170.15–170.31

Restamping of packages of distilled spirits, 26 (1954) $$ 170.1–170.7
Stills, registration of, etc., 26 (1954) Part 196

Definitions, 26 $$ 196.5–196.18
Exportation of stills and worms with benefit of drawback, 26

$ $ 196.60–196.72
Forms prescribed, 26 $ 196.2
Manufacture, taxpayment, sale, removal, reconstruction, and regis-

tration of stills, worms, and condensers, 26 $$ 196.25–196.47 Removal of stills not intended for use in distilling, 26 $ $ 196.80–

196.82
United States Pharmacopæia and National Formulary alcoholic prepa-

rations:
Medicinal vehicles, 26 $ 171.7

Tincture of ginger, 26 $ 171.6
Vessel supplies. See Aircraft or vessels, supplies for.
Vinegar, wine. See Wine.
Virgin Islands, liquors and articles from. See Puerto Rico and Virgin

Islands.
Vodka. See Distilled spirits.
Warehousing of distilled spirits, 26 (1954) Part 225
Assistant Regional Commissioner:

Action by, 26 $ $ 225.300–225.320

Semiannual report of spirits in warehouse, 26 § 225.1141
Bonds:

Bonds and consents of surety, 26 88 225.190–225.201

Termination of bonds, 26 $$ 225.335–225.344
Bottling:
Domestic purposes, spirits to be bottled for, 26 $ $ 225.950–

225.952

Internal Revenue Service-Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc.—Continued
Warehousing of distilled spirits, 26 (1954) Part 225—Continued
Bottling-Continued
Dumping, reducing and bottling, 26 $$ 225.960–225.998

Bottles and labels, 26 SS 225.984–225.994
Bottling of distilled spirits under approved trade name,

26 $ $ 225.280, 225.995–185.998
Remnant cases, 26 $ $ 225.976-225 983
Exportation, bottling for, 26 $ $ 225.953–225.955
Rebottling, relabeling, and restamping of bottled spirits, 26

$ $ 225.1060–225.1068
Strip stamps used for bottling in bond, 26 $ $ 225.1030–225.1048
Bottling-in-bond department:
Alternate operations as tax-paid bottling house, 26 $ $ 225.270–

225.273
Discontinuance of; disposition of spirits, etc., 26 $$ 225.285–

225.289
Transfer of spirits to, 26 $ $ 225.520–225.523
Brandy:

See also Wine spirits.

Blending of brandies, 26 $ $ 225.450-225.477
Cases, marks and brands, and construction of, 26 $ $ 225.1010–

225.1020
Changes in name, proprietorship, location, etc., of warehouses, 26

$ $ 225.240-225.264
Construction of warehouses, 26 $ $ 225.50–225.82, 225.1170
Control, custody, and supervision of warehouse, 26 $ $ 225.350–

225.359
Definitions, 26 $$ 225.5–225.37
Deposit of spirits in warehouse (in tanks, casks, etc.), 26 $ $ 225.370-

225.388
Destruction, voluntary, of spirits, 26 $$ 225.510-225.513
Discontinuance of warehouse, 26 $$ 225.295, 225.296
Equipment for warehouses, 26 $ $ 225.110–225.128, 225.1170
Exportation of distilled spirits free of tax, 26 88 225.780–225.848

Bottled distilled spirits, 26 $ $ 225.817–225.820
Distillers' original packages, 26 $ $ 225.783-225.804
General provisions, 26 $ $ 225.845-225.848
In tank cars, 26 $$ 225.843, 225.844
Losses at sea, 26 $$ 225.839-225.842
Packages filled from distillers' original packages, 26 $ $ 225.805-

225.816
Proceedings at ports of export, 26 $ $ 225.823–225.838
Wooden packages containing metallic cans, 26 $ $ 225.821,

225.822
Government property, safeguarding, 26 $ 225.1160
Location of warehouse, 26 § 225.50
Locks and seals, 26 $ $ 225.1150–225.1156
Losses of spirits:

Exportation; losses at sea, 26 $$ 225.839–225.842

Losses while in bond, 26 SS 225.480-225.497
Plats and plans for warehouses, 26 $ $ 225.220–225.229
Qualifying documents, 26 $ $ 225.150–225.167
Records, reports, etc.:

Proprietor, records and reports of, 26 $ $ 225.1120-225.1132
Semiannual reports of spirits in warehouse:

By Assistant Regional Commissioner, 26 $ 225.1141

By storekeeper-gauger, 26 $ 225.1140
Storekeeper-gauger:

Files and records of, 26 $ $ 225.1100–225.1106

Reports of, 26 $8 225.1110–225.1112, 225.1140
Redistillation, transfers for, 26 83 225.770–225.772

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Internal Revenue Service Continued
Excise tax regulations Continued
Liquors, distilled spirits, wine, beer, etc. Continued
Warehousing of distilled spirits, 26 (1954) Part 225—Continued
Restamping and relabeling of rebottled spirits, 26 $$ 225.1060–

225.1068
Sales of distilled spirits by proprietors of bonded warehouses, 26

$ $ 225.1080, 225.1081
Samples of distilled spirits, withdrawals of, from warehouse, 26

$ $ 225.530–225.545
Seals and locks, 26 $ $ 225.1150–225.1156
Sign, warehouse, 26 $ 225.100
Stamps:

Excise stamps, distilled spirits, 26 $ $ 225.710_225.719

Strip stamps, used in bottling in bond, 26 $ $ 225.1030_225.1048
Storage of distilled spirits in warehouse, 26 88 225.400–225.434

Change of package, 26 $ $ 225.413–225.417
Filling packages from storage tanks, 26 $ $ 225.407–225.412
Instruments, 26 $ 225.434
Method of storage, 26 $ $ 225.401-225.406
Period of storage in bond, 26 S$ 225.424–225.427

Expiration of 8-year period, 26 $ $ 225.428, 225.429
Failure to remove spirits within 8-year period, 26

$ $ 225.430–225.432
Quick-aging of spirits, 26 $$ 225.421-225.423
Trade-marks and caution notices, 26 88 225.418–225.420
Transfer of spirits between building constituting same ware-

house, 26 $ 225.433
Supplies for certain vessels and aircraft, 26 $ $ 225.860-225.867
Surety. See Bonds and consents of surety.
Tank cars and tank trucks, withdrawals in. See Withdrawal of

distilled spirits from warehouse.
Tare, determination of, 26 $$ 225.589–225.592
Taxes:

On distilled spirits, 26 $ $ 225.555, 225.556

Special (occupational), taxes, 26 $ $ 225.1085-225.1088
Taxpaid withdrawals from warehouse. See Withdrawal of dis-

tilled spirits from warehouse.
Transfers of distilled spirits:

For redistillation, 26 $$ 225.770–225.772
In bond, between Internal Revenue bonded warehouses, in

same or in different regions, 26 $$ 225.730–225.756
To bottling-in-bond department; restrictions, procedure,

mingling, etc., 26 $ $ 225.520–225.523
To customs manufacturing bonded warehouses, 26 $ $ 225.875–

225.882
Voluntary destruction of spirits, 26 $$ 225.510–225.513
Warehouses:
Application to employ variations in methods, etc., 26

$ 225.1172
Changes in name, proprietorship, control, location, premises

and equipment, and in title to warehouse property, re

quirements governing, 26 $ $ 225.240–225.264
Construction, 26 $$ 225.51-225.82, 225.1170
Control, custody, and supervision, 26 $ $ 225.350–225.359
Deposit of spirits in tanks, casks, etc., 26 $ $ 225.370–225.388
Discontinuance of warehouse, 26 88 225.295, 225.296
Equipment, 26 88 225.110–225.128, 225.1170
Location, 26 $ 225.50
Methods of operation, exceptions to, 26 88 225.1171, 225.1172
Plats and plans, 26 $ $ 225.220–225.229
Qualifying documents, 26 $ $ 225.150–225.167
Sign, 26 § 225.100
Withdrawals from. See Withdrawal of spirits from ware-

house.

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