Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Directors, stockholders, and officers of corporation; changes in, 26 Distillery; requirements governing alternate operation of industrial alcohol plant as registered distillery or fruit distillery, 26 §§ 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 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. For industrial purposes, 26 §§ 182.989-182.1001 From Puerto Rico, 26 §§ 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 §§ 182.260, 182.261 Entry and examination, officer's right of, 26 §§ 182.943-182.945 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 Changes in proprietorship, name, etc., 26 § 182.824 §§ 182.813-182.815 26 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 §§ 182.806-182.809 Receipt of specially denatured alcohol, 26 §§ 182.810182.811c Records and reports of bonded dealers, 26 §§ 182.819– Denaturing plants, operation of, 26 §§ 182.683-182.790 Change in proprietorship, name, trade name, etc., Containers, approved, 26 §§ 182.725-182.731 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 Denatured alcohol plants, dealers, users-Continued Claims, 26 §§ 182.778, 182.779 Ethyl alcohol, 26 §§ 182.771-182.775 Specially denatured alcohol, 26 §§ 182.775, 182.777 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 §§ 182.696182.698a On premises, 26 §§ 182.694-182.695a Records and reports of proprietor, 26 §§ 182.781– 182.788 Restoration and redenaturation of recovered denatured 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 §§ 182.753182.754e Users of specially denatured alcohol, operations by, 26 §§ 182.825-182.877 Anti-freeze solutions, proprietary, 26 §§ 182.849182.852 Bay rum, hair lotions, skin lotions, etc., 26 §§ 182.860- Change in proprietorship, name, etc., 26 § 182.877 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 Lacquer thinners and solvents, proprietary, 26 Losses of specially denatured alcohol, 26 §§ 182.870- Medicinal preparations, 26 § 182.864 Procurement of specially denatured alcohol, 26 §§ 182.829-182.832 Receipt of denatured alcohol, 26 §§ 182.833-182.835b Rubbing alcohol compound, 26 §§ 182.853-182.858 §§ 182.845-182.848 Use of specially denatured alcohol, 26 § 182.836 General requirements regarding operations, 26 §§ 182.322182.324 Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-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 §§ 182.378182.383 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, Distillery; alternate operation as registered distillery Drawing off, gauging, and removal of alcohol, 26 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 §§ 182.365182.371 General provisions, 26 §§ 182.325-182.334, 182.466 182.469 Locking of plant, 26 §§ 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 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 By United States or governmental agency, 26 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 §§ 182.4081, 182.408k Internal Revenue Service-Continued Excise tax regulations-Continued Industrial alcohol plants and warehouses-Continued Trade names or styles, different, operations by pro- 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 §§ 182.630a-182.630n Bond, sufficiency of, 26 § 182.488 Bottling of alcohol in bonded warehouse, 26 §§ 182.537182.544 Change in proprietorship, trade name, permits, 26 §§ 182.650-182.652 Containers, approved, 26 §§ 182.506-182.514 Customs manufacturing bonded warehouses, transfer of alcohol to, 26 §§ 182.620-182.630 Denaturation, withdrawal for, 26 §§ 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 §§ 182.489182.495 From another bonded warehouse: In different region, 26 §§ 182.495a, 182.495b From industrial alcohol plant: In different region, 26 §§ 182.495a, 182.495b Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Industrial alcohol plants and warehouses-Continued Stamps-Continued Wholesale liquor dealer's stamps for package, tank cars and tank trucks, 26 §§ 182.5740182.574s 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 bottling house, 26 §§ 182.574a-182.574g In tank cars or tank trucks, 26 §§ 182.566-182.571 Tax-payment of alcohol in packages or cases, 26 §§ 182.563, 182.565 Transfer of alcohol in bond between bonded warehouses, 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 Records and reports of permittees, 26 §§ 182.668-182.671 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 §§ 182.260182.275 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 warehouses, 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 |