Internal Revenue Service-Continued Excise tax regulations Continued Liquors, distilled spirits, wine, beer, etc.-Continued Premises. See Plants, warehouses, etc. Proprietorship of plant or warehouse, etc.; change in, 26 §§ 182.262182.264 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 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 registration 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) §§ 601.301-601.310 Production of brandy. See Brandy. Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Assistant Regional Commissioner, action by, 26 §§ 220.300-220.315 Bonds and consents of surety, 26 §§ 220.185-220.198 Carbon dioxide, recovery and removal, 26 § 220.435 Changes of name, proprietorship, location, etc., respecting distilleries, 26 §§ 220.230-220.271, 220.720-220.724 Cistern room; taxpayment, removal, and transfer of distilled spirits from. See Taxpayment, removal, and transfer of distilled spirits from cistern room. Construction of distilleries, 26 §§ 220.60-220.79, 220.781 Definitions, 26 §§ 220.5-220.36 Distillates; collection, and destruction or removal for denaturation, Distilled water, collection and removal of, 26 §§ 220.421-220.424 Application to employ variation in method, etc., 26 § 220.783 Change of persons interested in business, 26 §§ 220.720220.724 Construction, 26 §§ 220.60-220.79, 220.781 Equipment, 26 §§ 220.100-220.129, 220.781 Exceptions: Construction and equipment requirements, 26 § 220.781 Location, 26 §§ 220.50, 220.51 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 Distillation, 26 §§ 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 §§ 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 Yeasting, 26 §§ 220.373-220.375 Yield; comparison of actual yield with calculated yield, 26 Officer's right of entry and examination, 26 §§ 220.810–220.813 Alternate operation as industrial alcohol plant or fruit dis- Alternating proprietorships, operation of distillery under; requirements governing, 26 §§ 220.280-220.284 Operation by distiller under different trade names or styles, Suspension and resumption of operations, 26 §§ 220.675-220.683 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 Sales of distilled spirits by distillers, 26 §§ 220.730, 220.731 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 Capacity of stills; rules for computing, 26 §§ 220.820-220.822 Survey requirements, waiver of, 26 §§ 220.345, 220.346 Lien for tax, 26 §§ 220.468-220.472 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 §§ 220.535220.541 Export, removal for. See Removals. Kind of spirits, 26 §§ 220.548-220.555 Marking: Additional requirements relating to marking, 26 §§ 220.556220.561 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 §§ 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 Packages-Continued Taxpayment in packages, 26 §§ 220.562-220.567 Wooden packages containing metallic cans, 26 §§ 220.528220.534 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, exports: 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 distiller, 26 §§ 220.593, 220.594 Warehouse operated on distillery premises by distiller, 26 §§ 220.589-220.592 Transfers: Rum; transfer to distillery denaturing bonded warehouse, 26 §§ 220.620-220.622 To warehouse off distillery premises: In different region, 26 §§ 220.612-220.619 In same region, except warehouse operated by distiller on contiguous premises, 26 §§ 220.595220.611 Transfer from cistern room. See Taxpayment, removal, and transfer 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 Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Puerto Rico, products coming into United States from-Continued Upon withdrawal after rectification or bottling, 26 Tourists, liquors and articles purchased by; taxpayment, etc., 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 Red strip stamps; affixing of, etc., 26 §§ 250.230-250.252 Rectification of distilled spirits and wines, 26 (1954) Part 235 Alcoholic preparations fit for, 26 §§ 235.75, 235.76 Blending. See Rectification. Bonds: Bonds and consents of surety, 26 §§ 235.185-235.198 Bottling: Of rectified spirits and products, 26 §§ 235.615-235.632 Change in name, proprietorship, location, etc., of rectifying plants, Construction of rectifying plants, 26 §§ 235.95-235.107, 235.913 Dumping and gauging spirits for rectification, 26 §§ 235.400-235.422 Gauge, return, and taxpayment of rectified spirits, 26 §§ 235.565- 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 Products exempt from rectification tax, 26 §§ 235.597-235.599 Taxable products: In packages, 26 §§ 235.582-235.584 Partially rectified, 26 §§ 235.593-235.596 To be bottled, 26 §§ 235.585, 235.586 To be transferred by pipe line to contiguous taxpaid bottling 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 §§ 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 |