INDEX-Continued ALCOHOL TAX-Continued Beer: Commercial samples, tax-free importation.. Lost in 1951 floods and 1954 hurricanes, filing claims.... Tax-free aircraft supplies, Nicaragua, El Salvador___ Bonded wine cellars: Amelioration or sweetening of wine.... Receiving winemaker sweetening unsweetened natural wine. Use of "Pectinase", treatment of wine.. One of activated carbon in treatment of wine, experimental study. Use of term "natural" on labels for special natural grape wine. 49, 20 Wine production and treatment, list of approved a-461... materials. 37, 51 Bonds: Dealers, extension covering constructive receipt of specially denatured alcohol. Distillers', continuation of terms, May 1, 1959 through Measurement of beer, use of Potter Flow Meter___ Regional filing of drawback on exported beer_-_-_Claims: Filing, beer lost in 1951 floods and 1954 hurricanes___. Taxes and customs duties, alcoholic liquor losses caused by disasters. Recooperage, distiller's special tax exemption.--- Packages, requirements for spirits consolidation, further bonded storage. Empty, bearing only penalty clause, exportation.... Size, sample shipments of special industrial solvents_____ a Revenue Rulings b Revenue Procedures e Treasury Decisions d Court Decisions e Public Laws f Executive Orders g Delegation Orders h Treasury Department Orders i Tax Conventions j Statement of Procedural Rules INDEX-Continued ALCOHOL TAX-Continued in subsidiary, unrelated business, interlocking directorate Court decisions, Jones, Roy v. United States___. Customs: Collection of taxes, filing claims for refund or credit_ _ _ . 0-6323__ 44, 40 h-165-9. 36, 29 products. Duties, alcoholic liquor losses caused by disasters, filing claims. Release of imported wine, certificates or origin and identity. Substitute denaturants, additional usage, Formulas, a-598. 49, 17 Denaturants: Boric acid, U. S. P., as substitute for brucine, production of specially denatured alcohol. Substitutes, new specifications, Formulas No. 36 and 40 Synthetic, Imitation Lavender Oil, No. 940-A, Penick, approved. a-598-- 49, 17 a-447... 36, 26 Denaturing plants: Production of specially denatured alcohol, use of boric acid, U. S. P. Specially denatured alcohol, constructive receipt by dealer-vendor. Synthetic Imitation Lavender Oil, No. 940-A, Penick.. Distilled spirits: Commercial samples, tax-free importation. - Individual cases packaged in shipping cases, markings.. Losses caused by disasters, filing claims for taxes, customs duties. Neutral bulk, mingled or transferred, entry date, Form 1520. Obscuration of proof, determination by pycometer distillation procedure. Receipt and disposition, Form 338 submitted by importer-wholesaler. Recooperage, distiller's special tax exemption... Salesmen's samples or bonuses, receipt and disposition records. Samples, proof verification, scope of sampling program. b-11.... 34, 36 b-13.. 37, 58 a-414... 33, 23 e-85-475 32, 29 f Executive Orders c Treasury Decisions d Court Decisions e Public Laws g Delegation Orders h Treasury Department Orders Tax Conventions Statement of Procedural Rules Buildings and equipment, description on distiller's application. Continuation of distillers' bonds, May 1, 1959 through Officer, similar position in subsidiary, unrelated busi- Proof verification of bulk spirits, sampling program.-- Equipment and supplies: Description and location, proprietor's applications.... Exporters: Exportation of empty liquor bottles bearing only pen- a-351... 338, submitted by importers qualified as wholesalers... b-19_... 49, 42 a-416... 33, 25 acid. 1520, use of oldest entry date, mingled neutral bulk 1652, release of imported wine from customs custody... Proprietors' applications, description of buildings and a-513... 41, 67 Formulas: Medicines, flavors, containing coumarin or tonka ex- No. 36 and 40, use of substitute denaturants, new speci- No. 40, specially denatured alcohol, use of boric acid, Production of bay rum, alcoholado, use of citric acid... Obscuration of proof determined by pycnometer distil- a 352. 28, 33 Government use, evidence, search and seizure without warrant of unregistered still. Importers: Alcoholic beverages, commercial samples, tax-free im- c-6300.. 29, 39 INDEX-Continued ALCOHOL TAX-Continued Buildings and equipment, description on proprietors' a-513... applications. Proof verification of bulk spirits, sampling program... b-11.... Inspections and investigations, search and seizure without warrant. Labels: Commercial samples of alcoholic beverages, tax-free im- Liqueurs, samples, production by extract manufacturer. Losses: Alcoholic liquors, caused by disasters, tax relief-.-Beer, in 1951 floods and 1954 hurricanes, tax relief... Marks and brands: 41, 67 34, 36 d-1826.. 34, 31 Activated carbon, use in treatment of wine, experimental study. Boric acid, U. S. P., as substitute for brucine, production of specially denatured alcohol. a-561... 46, 31 Citric acid, production of bay rum, alcoholado. -- a-416... 33, 25 Complete list, approved for production, treatment of a-461... 37, 51 wine. Nonbeverage products: "Pectinase", treatment of wine.... "Permutit Q", cation exchange resin, wine treatment-Sweetening, natural wine produced without sugar... Tonka or coumarin, use in medicines, flavors, drawback. U. S. P. quality soap concentrate, Formula 27-B, special denatured alcohol. Nonbeverage manufacturers, production of sample liqueurs, rectifier permit. Exportation, delegation of authority for alcohol draw- h-165-9. back. 36, 29 Medicines, flavors, containing coumarin or tonka extract, drawback. Penalties, nonmaintenance of records, spirits as salesmen's a-429... samples or bonuses. 34, 26 Permits: Basic, orders reviewed by courts of appeals, abbreviated e-85-791 records. 42, 101 Proprietary solvents, special industrial, containers for sample a-449... shipments. Rectifier, extract manufacturer producing sample a-428... liqueurs. Dealer, constructive receipt of specially denatured a-430... alcohol. 34, 29 34, 25 36, 27 a Revenue Rulings b Revenue Procedures c Treasury Decisions d Court Decisions e Public Laws f Executive Orders g Delegation Orders h Treasury Department Orders i Tax Conventions j Statement of Procedural Rules INDEX-Continued ALCOHOL TAX-Continued Records: Abbreviated, courts of appeals review of orders covering basic permits. Extract manufacturer, distilled spirits used in sample liqueurs. Receipt and disposition, spirits as salesmen's samples or bonuses. Officer, similar position in subsidiary, unrelated business, Packaging individual cases of spirits in shipping cases, markings. Production of vodka, bottling and use as neutral spirits.. Use of pycnometer distillation procedure, obscuration of Redistillation, unmarketable rectified products recovery of taxpaid spirits. 26 CFR 170.85-170.100 (added), claims for refund or c-6323.. 44, 40 26 CFR 170.101-170.114 (added); 170.121-170.130 c-6315.. 26 CFR 171.280, extension of termination date, National 26 CFR 251.49 (added), 251.74, tax-free importation, 27 CFR 4.21, 4.37 through 4.40, 4.64; production, c-6319.. 43, 20 Reports, receipt and disposition of spirits, Form 338 submitted by importer-wholesaler. Retail liquor dealers, records, spirits as salesmen's samples or bonuses. Sales, retail, rubbing alcohol, druggist employees----- Bulk spirits, proof verification, scope of sampling pro- Commercial, alcoholic beverages, tax-free importation.. Liqueurs, production by extract manufacturer, labels.. Special industrial solvents, containers for shipments.... Spirits, salesmen's, recording receipt and disposition... Seizures, search without warrant for unregistered still.. Special tax exemption, distiller's, recooperage of spirits.-- |