Internal Revenue Service-Continued Excise tax regulations-Continued Military and naval forces of United States, members of; removal of tobacco and products, for use of, for shipment to Territories, 26 Part 144 Mining, hydraulic, in California; tax prescribed by California Debris Commission on debris, etc., 26 Part 317 Motor vehicle fuel: Diesel fuel, tax on, 26 Part 324 Gasoline; floor stocks, tax on, 26 §§ 314.70-314.74 Motor vehicles: Tax on sales by manufacturers, 26 §§ 316.50-316.57 Transporting contraband firearms or narcotics; seizure of, 26 Parts 153, 466, 468 Transporting persons or property. See Transportation of persons or property. Musical instruments; tax on sales by manufacturers, 26 §§ 316.60, 316.63, 316.64 Narcotics: Coca leaves; regulations under Harrison Narcotic Law. See Harrison Contraband narcotics, seizure of vessels, vehicles, or aircraft transport- Harrison Narcotic Law, regulations under, respecting opium, coca Commodity taxes; rates of tax, 26 §§ 151.48-151.61 Officials, military and naval officers, civil officers, etc., 26 Shipments to insular possessions, etc., 26 §§ 151.100-151.108 Insular possessions, shipments to; special exemptions. See Ex emptions. Laboratories; records required, etc., 26 §§ 151.186-151.187a Manufacturers; returns of. See Returns. Officials, exempt. See Exemptions, special. Order forms; procurement, execution, etc., 26 §§ 151.62-151.90 Retail dealers, practitioners, dealers in exempt preparations, and Designation of certain narcotic drugs and compounds possessing little or no addiction liability, and for which oral prescription is authorized, 26 (1954) § 151.172a Returns of manufacturers and wholesale dealers; inventories, forms, returns of manufacturers importing opium and coca leaves, etc., 26 §§ 151.114-151.165 Special taxes; registration, classification, delinquent and false returns, stamps, etc., 26 §§ 151.3-151.47 Wholesale dealers; returns of. See Returns. Isonipecaine; regulations under Harrison Narcotic Law. See Harrison Marihuana Tax Act of 1937, as amended, regulations under; special Opium: Manufacture of, for smoking purposes; requirements respecting Regulations under Harrison Narcotic Law. See Harrison Narcotic Nightclubs, admissions to; tax on, 26 §§ 101.1-101.21, 101.31-101.44 Office, business, and store machines; tax on sales by manufacturers, 26 §§ 316.140, 316.141 Internal Revenue Service—Continued Excise tax regulations-Continued Oil appliances; tax on sales by manufacturers, 26 §§ 316.180, 316.181 Lubricating oils, tax on sales by manufacturer, 26 §§ 314.1-314.29, Transportation by pipe line, 26 §§ 130.0, 130.20-130.26, 130.70-130.79 Vegetable oils, processing tax on; contracts, export, etc., 26 Part 306 Oleomargarine: Exportation without payment of tax; administrative provisions respecting, 26 §§ 451.1-451.16, 451.38 Regulations respecting manufacturers, wholesale and retail dealers, Opera glasses, lorgnettes, etc.; tax on sales by retailers, 26 § 320.36 Payment of certain listed excise taxes; quarterly payments, 26 Part 477 Pens (fountain) and mechanical pencils; tax on sales by manufacturers, 26 Permit proceedings (alcohol and tobacco); rules of practice, 26 Part 200 Phonographs, and records; tax on sales by manufacturers, 26 §§ 316.60- Photographic apparatus, cameras, film, paper, etc.; tax on sales by manufacturers, 26 §§ 316.120-316.122 Pipe-line transportation of oil; tax on, 26 §§ 130.0, 130.20-130.26, 130.70130.79 Pistols. See Firearms. Playing cards: Exportation without payment of tax; administrative provisions re- Foreign-trade zones, withdrawal from factories for delivery to, 26 Regulations respecting manufacturers, import, reimport, export, and Withdrawal from factories, free of tax, for use of United States; administrative provisions respecting, 26 Part 450 Pool tables, special taxes with respect to billiard and pool tables, 26 §§ 323.1, 323.30-323.32, 323.40-323.55 Precious and semiprecious stones; tax on sales by retailers, 26 §§ 320.30320.38 Procedural rules, 26 (1954) §§ 601.301-601.322 Property: Conveyances of real property; documentary stamp taxes. See Documentary stamp taxes. Transportation of. See Transportation of persons or property. Puerto Rico; liquors, stills, etc. See Liquors, distilled spirits. Radio communications. See Telephone, telegraph, radio, and cable com munications. Radios, phonographs, etc.; tax on sales by manufacturers, 26 §§ 316.60316.64 Automobile radios, etc.; credit for taxes, 26 §§ 316.54, 316.55 Railroads; transportation of persons or property. See Transportation of persons or property. Real property; documentary stamp tax on conveyances, 26 §§ 113.80113.85 Refrigerators and refrigerating apparatus; tax on sales by manufacturers, 26 §§ 316.70-316.73 Retailers; sales taxes collected by return, procedural rules, 26 (1954) § 601.402 Retailers' sales of various products, tax on, 26 Part 320 Furs, 26 §§ 320.40-320.42 General provisions, 26 §§ 320.1-320.10, 320.70-320.77 Internal Revenue Service-Continued Excise tax regulations-Continued Retailers' sales of various products, tax on, 26 Part 320—Continued Jewelry, pearls, precious and semiprecious stones, watches and clocks, gold or silver flatware and hollow ware or silver-plated hollow ware, opera glasses, lorgnettes, marine glasses, field glasses, binoculars, etc., 26 §§ 320.30-320.38 Luggage, 26 §§ 320.60, 320.61 Toilet preparations, 26 §§ 320.50-320.52 Return and payment of certain listed excise taxes; quarterly returns, 26 Part 477 Returns, inspection of; administrative provisions respecting excise tax returns, 26 §§ 458.120, 458.121 Revolvers. See Firearms. Rifles. See Firearms. Roof gardens, admissions to; tax on, 26 §§ 101.1-101.21, 101.31-101.44 Rum. See Liquors, distilled spirits. Safe deposit boxes, 26 §§ 130.0, 130.10-130.14, 130.70-130.79 Sales of various products, by manufacturers and retailers; tax on. See Sales taxes, manufacturers' and retailers', collected by return; procedural Sea stores; tobacco and products for use as, without payment of tax, 26 Securities: Documentary stamp tax on issues, transfers, etc., 26 Part 113 Silver bullion, transfers of interests in; rate and measure of tax, etc., 26 Silver flatware or hollow ware, or silver-plated hollow ware; tax on sales Slot-machines; tax on coin-operated amusement and gaming devices, 26 §§ 323.1-323.22, 323.40-323.55 Social clubs; dues and initiation fees, tax on, 26 §§ 101.1, 101.22-101.44 Sporting goods; tax on sales by manufacturers, 26 §§ 316.90, 316.91 Exported, drawback of tax on; administrative provisions respecting, Foreign-trade zones, removal for deposit in export, etc., 26 §§ 199.250199.257 Registration of, etc., 26 (1954) Part 196 Definitions, 26 §§ 196.5-196.18 Exportation of stills and worms with benefit of drawback, 26 Forms prescribed, 26 § 196.2 Manufacture, tax-payment, sale, removal, reconstruction, and registration of stills, worms, and condensers, 26 §§ 196.25196.47 Removal for domestic use for distilling, procedure for, 26 §§ 196.42– 196.44 Removal of stills not intended for use in distilling, 26 §§ 196.80 196.82 Stocks, bonds, etc.: Documentary stamp tax on issues, transfers, etc. See Documentary stamp taxes. Transfers to avoid income tax. See Transfers. Store, business, and office machines; tax on sales by manufacturers, 26 §§ 316.140, 316.141 Internal Revenue Service-Continued Excise tax regulations-Continued Sugar, manufactured, tax on manufacture of; export payments, livestock feed and distillation payments, etc., 26 Part 310 Telephone, telegraph, radio, and cable communications; excise tax on, 26 §§ 130.0, 130.30-130.47, 130.70-130.79 Television sets, radios, etc.; tax on sales by manufacturers, 26 §§ 316.60316.64 Theaters, admission to; tax on, 26 §§ 101.1-101.21, 101.31-101.44 Tires and inner tubes; tax on sales by manufacturers, 26 §§ 316.30-316.32 Cigars and cigarettes; manufacturers, importers, and dealers, 26 (1954) Bonds and extensions of coverage of bonds, 26 §§ 270.120–270.128 Definitions, 26 §§ 270.10-270.47 Forms prescribed, 26 § 270.2 General, 26 §§ 270.70-270.75 Authority of revenue officers to enter premises, 26 § 270.70 Disposal of forfeited, condemned, and abandoned cigars, cigarettes, and tobacco materials, 26 § 270.72 Interference with administration, 26 § 270.71 Penalties and forfeitures, 26 § 270.75 Restamping packages from which stamps have been lost or destroyed, 26 § 270.73 Variations from requirements, 26 § 270.74 Importers, operations by, 26 §§ 270.190-270.198 Changes in name, ownership, location, etc., subsequent to Operations, 26 §§ 270.140-270.168 Suspension and discontinuance of operations, 26 §§ 270.180– Qualification requirements, 26 §§ 270.80-270.90 Dealers in tobacco materials, 26 (1954) Part 280 See also Cigars and cigarettes; and Manufactured tobacco. Bonds and extensions of coverage of bonds, 26 §§ 280.100-280.108 Changes of name, ownership, location, etc., subsequent to original qualification, 26 §§ 280.80-280.89 Definitions, 26 §§ 280.10-280.36 Exemption of certain persons as dealers in tobacco materials; warehousemen, farmers, co-operative associations, speculators, etc., 26 §§ 280.50-280.54 Forms prescribed, 26 § 280.2 General provisions: Authority of revenue officers to enter premises, 26 § 280.40 materials, 26 § 280.42 Interference with administration, 26 § 280.41 Penalties and forfeitures, 26 § 280.44 Variations from requirements, 26 § 280.43 Operations, 26 §§ 280.120-280.133 Qualification requirements, 26 §§ 280.60-280.69 Suspension and discontinuance of operations, 26 §§ 280.140280.141 Drawback of tax on exports, 26 §§ 451.17-451.31 Exportation without payment of tax; administrative provisions respecting, 26 §§ 451.1-451.16, 451.40-451.58 Foreign-trade zones, removals to, 26 §§ 199.375-199.386 Manufactured tobacco; manufacturers, importers, and dealers, 26 Bonds and extensions of coverage of bonds, 26 §§ 275.110-275.118 Internal Revenue Service—Continued Excise tax regulations-Continued Tobacco and products (cigars, cigarettes, snuff, etc.)—Continued Forms prescribed, 26 § 275.2 General provisions: Authority of revenue officers to enter premises, 26 § 275.60 Interference with administration, 26 § 275.61 Restamping packages from which stamps have been lost or Variations from requirements, 26 § 275.64 Importers, operations by, 26 §§ 275.180-275.187 Changes in name, ownership, location, etc., 26 §§ 275.90- Operations, 26 §§ 275.130-275.157 Suspension and discontinuance of operations, 26 §§ 275.170, 275.171 Qualification requirements, 26 §§ 275.70-275.80 Taxes; rate, liability for, assessment, 26 §§ 275.50-275.52 Military and naval forces of United States, members of; removal and shipment of tobacco products without payment of tax, to certain Territories of United States for use of, 26 Part 144 Permits; rules of practice in permit proceedings, 26 (1954) Part 200 Procedural rules respecting tobacco products, tobacco materials, and cigarette papers and tubes, 26 (1954) §§ 601.311-601.318 Removal of tobacco products and cigarette papers and tubes, without payment of tax, for use of United States, 26 (1954) Part 295 Definitions, 26 §§ 295.10-295.32 Forms prescribed, 26 § 295.2 General: Authority of revenue officers to enter premises, 26 § 295.40 Unlawful diversion of tobacco products or cigarette papers or Restrictions and requirements, 26 §§ 295.50-295.59 Sea stores, shipment or delivery without payment of tax for use as; classes of vessels entitled to receive, customs procedure, bonds, returns, etc., 26 Part 141 Withdrawal, without payment of tax, from bonded factories and ware houses: For delivery to foreign-trade zones, 26 §§ 199.375-199.386 Toilet preparations; tax on sales by manufacturers or retailers: Retailers' sales, 26 §§ 320.50-320.53 Tractors; tax on sales by manufacturers, 26 §§ 316.50-316.57 Documentary stamp tax on. See Documentary stamp taxes. To avoid income tax; determination of Commissioner, etc., 26 § 120.1 Date for depositing, paying, and filing returns, 26 (1954) Temporary Persons, transportation by rail, motor vehicle, water, or air; tax on Property; rates and application of tax, Governmental exemptions, export exemptions, registration of taxpayers, administrative provisions respecting records, returns, credits, refunds, etc., 26 Part 143 |