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INDEX-Continued

ALCOHOL TAX-Continued

Beer:

Commercial samples, tax-free importation..
Exported, filing drawback in region of production____
Losses caused by disasters, filing claims for taxes, cus-
toms duties.

Lost in 1951 floods and 1954 hurricanes, filing claims....
Measurement, use of Potter Flow Meter...

Tax-free aircraft supplies, Nicaragua, El Salvador___
Tax rate extended__

Bonded wine cellars:

Amelioration or sweetening of wine....

Receiving winemaker sweetening unsweetened natural wine.

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Use of "Pectinase", treatment of wine..
Use of "Permutit Q", treatment of wine...

One of activated carbon in treatment of wine, experimental study.

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Use of term "natural" on labels for special natural grape wine.

49, 20

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Wine production and treatment, list of approved a-461... materials.

37, 51

Bonds:

Dealers, extension covering constructive receipt of specially denatured alcohol.

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Distillers', continuation of terms, May 1, 1959 through
June 30, 1959.

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Measurement of beer, use of Potter Flow Meter___ Regional filing of drawback on exported beer_-_-_Claims:

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Filing, beer lost in 1951 floods and 1954 hurricanes___. Taxes and customs duties, alcoholic liquor losses caused by disasters.

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Recooperage, distiller's special tax exemption.---

Packages, requirements for spirits consolidation, further bonded storage.

Empty, bearing only penalty clause, exportation....
Wine, placement of net contents statement...
Cases, individual, spirits packaged in shipping cases,
markings.

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Size, sample shipments of special industrial solvents_____

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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
Corporations, distilleries, etc., officer taking similar position

in subsidiary, unrelated business, interlocking directorate
application.

Court decisions, Jones, Roy v. United States___.
Credits, conditions to allowance, rightful claimant..

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Customs:

Collection of taxes, filing claims for refund or credit_ _ _ . 0-6323__
Delegation of authority, alcohol drawback on exported

44, 40

h-165-9.

36, 29

products.

Duties, alcoholic liquor losses caused by disasters,

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filing claims.

Release of imported wine, certificates or origin and identity.

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Substitute denaturants, additional usage, Formulas, a-598.
No. 36 and 40.

49, 17

Denaturants:

Boric acid, U. S. P., as substitute for brucine, production of specially denatured alcohol.

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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.

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Specially denatured alcohol, constructive receipt by dealer-vendor.

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Synthetic Imitation Lavender Oil, No. 940-A, Penick.. Distilled spirits:

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Commercial samples, tax-free importation. -
Drawback, medicines, flavors, containing coumarin or
tonka extract.

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Individual cases packaged in shipping cases, markings.. Losses caused by disasters, filing claims for taxes, customs duties.

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Neutral bulk, mingled or transferred, entry date, Form 1520.

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Obscuration of proof, determination by pycometer distillation procedure.

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Receipt and disposition, Form 338 submitted by importer-wholesaler.

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Recooperage, distiller's special tax exemption... Salesmen's samples or bonuses, receipt and disposition records.

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Samples, proof verification, scope of sampling program.
Tax-free aircraft supplies, Nicaragua, El Salvador...
Taxpaid, recovery by redistillation of unmarketable
rectified products.

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

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Buildings and equipment, description on distiller's application.

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Continuation of distillers' bonds, May 1, 1959 through
June 30, 1959.

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Officer, similar position in subsidiary, unrelated busi-
ness, interlocking directorate application.

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Proof verification of bulk spirits, sampling program.--

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Equipment and supplies:

Description and location, proprietor's applications....
Potter Flow Meter, measurement of beer...

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Exporters:

Exportation of empty liquor bottles bearing only pen- a-351...
alty clause.

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338, submitted by importers qualified as wholesalers...
1479-A, bay rum, alcoholado production, use of citric

b-19_...

49, 42

a-416...

33, 25

acid.

1520, use of oldest entry date, mingled neutral bulk
spirits.

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1652, release of imported wine from customs custody...
2490, bond with claim for refund or credit.......
Covering constructive receipt of specially denatured
alcohol.

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Proprietors' applications, description of buildings and
equipment.

a-513...

41, 67

Formulas:

Medicines, flavors, containing coumarin or tonka ex-
tract, spirits drawback.

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No. 36 and 40, use of substitute denaturants, new speci-
fications.

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No. 40, specially denatured alcohol, use of boric acid,
U. S. P.

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Production of bay rum, alcoholado, use of citric acid...
27-B, specially denatured alcohol, U. S. P. quality soap
concentrate.

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Obscuration of proof determined by pycnometer distil-
lation procedure.

a 352.

28, 33

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Government use, evidence, search and seizure without warrant of unregistered still.

Importers:

Alcoholic beverages, commercial samples, tax-free im- c-6300.. 29, 39

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INDEX-Continued

ALCOHOL TAX-Continued
Industrial alcohol plants:

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-
portation.

Liqueurs, samples, production by extract manufacturer.
Neutral spirits, vodka produced at rectifying plant. - - -
Rubbing alcohol, retail sales by druggist employees..
Special natural grape wine, use of term "natural".
Wine, alcoholic content statement...

Losses:

Alcoholic liquors, caused by disasters, tax relief-.-Beer, in 1951 floods and 1954 hurricanes, tax relief... Marks and brands:

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41, 67

34, 36

d-1826..

34, 31

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Activated carbon, use in treatment of wine, experimental study.

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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.

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Exportation, delegation of authority for alcohol draw- h-165-9. back.

36, 29

Medicines, flavors, containing coumarin or tonka extract, drawback.

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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.

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Extract manufacturer, distilled spirits used in sample

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liqueurs.

Receipt and disposition, spirits as salesmen's samples or bonuses.

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Officer, similar position in subsidiary, unrelated business,
interlocking directorate application.

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Packaging individual cases of spirits in shipping cases, markings.

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Production of vodka, bottling and use as neutral spirits..
Redistillation of unmarketable products, recovery of
taxpaid spirits.

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Use of pycnometer distillation procedure, obscuration of
proof.

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Redistillation, unmarketable rectified products recovery of taxpaid spirits.

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26 CFR 170.85-170.100 (added), claims for refund or
credit.

c-6323..

44, 40

26 CFR 170.101-170.114 (added); 170.121-170.130 c-6315..
(added); tax relief, alcoholic liquors lost in disasters..
26 CFR 170.141-170.147 (added); 170.155-170.165
(added); continuation of distillers' bonds; tax relief
on beer lost in 1951 floods, 1954 hurricanes.
26 CFR 170.171-170.179 (added); 170.185-170.196 c-6307..
(added), extension of bonding period; consolidation of
packaged spirits.

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26 CFR 171.280, extension of termination date, National
emergency transfers of distilled spirits.

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26 CFR 251.49 (added), 251.74, tax-free importation,
commercial samples of alcoholic beverages.

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27 CFR 4.21, 4.37 through 4.40, 4.64; production, c-6319..
labeling, advertising of wine.

43, 20

Reports, receipt and disposition of spirits, Form 338 submitted by importer-wholesaler.

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Retail liquor dealers, records, spirits as salesmen's samples or bonuses.

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Sales, retail, rubbing alcohol, druggist employees-----
Samples:

Bulk spirits, proof verification, scope of sampling pro-
gram.

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.--

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