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. Alternating proprietorships, operation under; requirements Completion of rectification, time for, 26 §§ 235.525-235.528 Methods of operations, exceptions to, 26 §§ 235.914, 235.915 Plant operation, 26 §§ 235.370-235.374 Plats and plans for rectifying plants, 26 §§ 235.210–235.222 Qualification as rectifiers, 26 §§ 235.35-235.44 Receipt of spirits, 26 §§ 235.380-235.389 Records and reports, rectifier's, 26 §§ 235.815-235.833 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 §§ 235.484-235.494 Filtering, 26 §§ 235.500-235.505 Gin: Tax-exempt, 26 §§ 235.441-235.446 Kinds of liquors (taxpaid only), 26 § 235.440 Manufacture of sparkling wines, 26 §§ 235.495-235.499 Other processes must conform to regulations, 26 § 235.506 Quick-aging, 26 §§ 235.478-235.483 Vodka: Taxable, 26 §§ 235.454, 235.455 Rectifiers: See also Rectifying plants. Persons required to qualify as, 26 §§ 235.35-235.44 Rectifying plants: Application to employ variations in methods, etc., 26 § 235.915 Changes in name, proprietorship, control, location, premises, and equipment, requirements governing, 26 §§ 235.230235.264, 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 For bottling tanks, 26 §§ 235.715-235.723 For packages, 26 §§ 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. 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 registration of, 26 §§ 235.890, 235.891 Surety. See Bonds. Taxes: Commodity taxes on rectified spirits and products, 26 §§ 235.540-235.552 Special (occupational) taxes, 26 §§ 235.360-235.364 Taxpayment of rectified spirits. See Gauge, return, and taxpay- Time for completion of rectification, 26 §§ 235.525-235.528 By pipe line from rectifying plant to contiguous tax-paid By tank car or tank truck, 26 §§ 235.660-235.664 Vodka; rectification. See Rectification. Worms and stills; manufacture, tax-payment, removal, and registration 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 Distilled spirits. Denatured rum, and substances or preparations containing, disposition of; returns, records, etc., 26 (1954) Part 173 Denaturing of rum, 26 (1954) Part 216 Assistant Regional Commissioner; action by, 26 § 216.100 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 §§ 216.285216.288 Losses in transit for export or in course of delivery in trucks owned or controlled by proprietor, 26 §§ 216.289, 216.290 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 §§ 216.200216.203 Records and reports, proprietor's, 26 §§ 216.315-216.317 Return of denatured rum, 26 § 216.325 Samples of denatured rum, 26 §§ 216.210-216.214 Seals and locks, 26 §§ 216.350-216.352 Shipment and delivery of denatured rum, 26 §§ 216.260-216.269 Transfers of rum: To storage or shipping containers, 26 §§ 216.195, 216.196 Warehouse, distillery denaturing bonded: Changes in name, proprietorship, control, location, premises, and equipment, and in title to premises, requirements governing, 26 § 216.95 Change in proprietorship, 26 §§ 216.340, 216.341 Operation under new individual or corporate name or under different trade names or styles, 26 §§ 216.330, 216.331 Construction, 26 §§ 216.40-216.45 Custody, control, and supervision, 26 §§ 216.125-216.129 Location, 26 § 216.35 Qualifying documents, 26 §§ 216.75-216.86 Sign, 26 § 216.55 Spirits lost in floods or hurricanes, tax refunds on: 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 registration of stills, worms, and condensers, 26 §§ 196.25-196.47 Removal of stills not intended for use in distilling, 26 §§ 196.80196.82 United States Pharmacopoeia and National Formulary alcoholic preparations: Virgin Islands, liquors and articles from. See Puerto Rico and Virgin 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 §§ 225.190-225.201 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 Dumping, reducing and bottling, 26 §§ 225.960-225.998 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 §§ 225.270225.273 Discontinuance of; disposition of spirits, etc., 26 §§ 225.285225.289 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 §§ 225.1010225.1020 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 §§ 225.350225.359 Definitions, 26 §§ 225.5-225.37 Deposit of spirits in warehouse (in tanks, casks, etc.), 26 §§ 225.370225.388 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 §§ 225.780-225.848 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 §§ 225.805225.816 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 Proprietor, records and reports of, 26 §§ 225.1120-225.1132 By Assistant Regional Commissioner, 26 § 225.1141 Storekeeper-gauger: Files and records of, 26 §§ 225.1100-225.1106 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 §§ 225.1060225.1068 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 Filling packages from storage tanks, 26 §§ 225.407-225.412 Method of storage, 26 §§ 225.401-225.406 Period of storage in bond, 26 §§ 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 §§ 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 Tank cars and tank trucks, withdrawals in. See Withdrawal of 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. tilled spirits from warehouse. Transfers of distilled spirits: See Withdrawal of dis 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- Voluntary destruction of spirits, 26 §§ 225.510-225.513 Application to employ variations in methods, etc., 26 Changes in name, proprietorship, control, location, premises and equipment, and in title to warehouse property, requirements 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 Equipment, 26 §§ 225.110-225.128, 225.1170 Location, 26 § 225.50 Methods of operation, exceptions to, 26 §§ 225.1171, 225.1172 Qualifying documents, 26 §§ 225.150-225.167 Sign, 26 § 225.100 Withdrawals from. See Withdrawal of spirits from ware house. 356055-56-38 Page 559 |