Internal Revenue Service-Continued Excise tax regulations Continued Liquors, distilled spirits, wine, beer, etc.—Continued Brandy, production of, 26 (1954) Part 221-Continued Taxpayment, removal, and transfer of brandy-Continued Exportation; removal of brandy, free of tax for, 26 § 221.632 Kinds that may be removed for production of wine, 26 Packages; marking, branding, and stamping of, 26 §§ 221.549– 221.552, 221.556-221.561 Production of wine: Kinds of brandies that may be removed for, 26 § 221.620 By pipe line, 26 §§ 221.626-221.628 In packages, 26 §§ 221.621-221.625 In tank cars or tank trucks, 26 §§ 221.629-221.631 Receiving tanks, removals from, 26 §§ 221.515-221.522 Stamps, excise tax; distilled spirits excise stamps, and whole- Removal of wine spirits in, for production of wine, 26 Taxpayment in, 26 §§ 221.568-221.576 Taxpayment: For removal by pipeline, or in tank cars or tank trucks 26 §§ 221.568-221.576 In packages, 26 §§ 221.562-221.567 Time of removal from distillery, 26 §§ 221.528-221.530 From distillery; time of removal, 26 §§ 221.528-221.530 To warehouses. See Warehouses. Warehouses: Deposit in: Warehouse operated by distiller on contiguous premises, 26 §§ 221.593, 221.594 Warehouse operated on distillery premises by distiller, 26 §§ 221 589-221.592 Transfer to warehouse off distillery premises: In different region, 26 §§ 221.612-221.619 In same region, except warehouse operated by distiller on contiguous premises, 26 §§ 221.595-221.611 Wine, production of. See Production of wine. Wooden packages, containing metallic cans, 26 §§ 221.534 221.539 Transfer of brandy from distillery. See Taxpayment, removal, and transfer of brandy. Wine, production of; removal of brandy for. See Taxpayment, removal, and transfer of brandy. Worms; manufacture, taxpayment, removal, and registration of, 26 § 221.805 Cider; tax-free production, 26 (1954) § 240.544 Containers (bottles) for distilled spirits, traffic in, 26 (1954) Part 175 Internal Revenue Service—Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Containers (bottles) for distilled spirits, 26 (1954) Part 175—Continued Shipment of bottles, 26 §§ 175.70-175.73 Use of bottles, 26 §§ 175.55-175.64 Used bottles; purchase, sale, and possession of, 26 §§ 175.120175.122 Dealers, wholesale and retail, in liquors, 26 (1954) Part 194 Change in location, proprietorship, or control, 26 §§ 194.150–194.154, 194.160-194.171 Containers; purchase, sale, use, etc., 26 §§ 194.250-195.254 Definitions, 26 §§ 194.5-194.16 Exceptions and exemptions, 26 §§ 194.180-194.197 Forms prescribed, 26 § 194.3 Location, change of, 26 §§ 194.150-194.154 Packaging alcohol for industrial purposes, 26 §§ 194.260, 194.261 Records and reports, maintenance of, etc., 26 §§ 194.210-194.235 Stamps: Special tax stamps, 26 §§ 194.120-194.147 Taxes: Each business taxable, 26 §§ 194.80-194.84 Payment of special tax, 26 §§ 194.100-194.112 Places subject to special tax, 26 §§ 194.60-194.68 Refund and redemption of special taxes, 26 §§ 194.200-194.204 Stamps, special tax, 26 §§ 194.120-194.147 Disposition of substances or articles used in manufacture or recovery of distilled spirits, denatured alcohol, denatured rum, etc.; returns and records, 26 (1954) Part 173 Definitions, 26 §§ 173.5-173.18 Forms prescribed, 26 § 173.2 Records required, 26 § 173.25 Returns required, 26 §§ 173.20, 173.21 Taxes and penalties, 26 §§ 173.30, 173.31 Distilled spirits: Alcohol: Denatured alcohol, disposition of; returns, records, etc., 26 (1954) Part 173 Domestic alcohol used in manufacture of flavoring extracts, medicinal or toilet preparations, etc.; drawback on exported alcohol, 26 (1954) §§ 252.180-252.184 Industrial. See Industrial alcohol. Bottling of. See Bottling of taxpaid spirits. Brandy, production of. See Brandy. Containers for. See Containers. Disposition of substances (sugar, grain, malt, etc.) used in manufacture of; returns, records, etc., 26 (1954) Part 173 Drawback of tax on exported liquors. See Drawback of tax. Exportation of. See Exportation of liquors, etc. Floods of 1951, spirits lost in; tax refunds, 26 §§ 171.320-171.341 Gauging. See Gauging manual. Importation of. See Importation of distilled spirits. Procedural rules, 26 (1954) §§ 601.301-601.310 Production of. See Production of distilled spirits. Puerto Rico, distilled spirits from. See Puerto Rico. Rectification of. See Rectification of distilled spirits and wines. Refund of tax and duty paid on distilled spirits and wines lost as result of hurricanes of 1954, 26 (1954) §§ 170.50-170.77 Restamping of packages of, 26 (1954) §§ 170.1-170.7 Internal Revenue Service-Continued Excise tax regulations Continued Liquors, distilled spirits, wine, beer, etc.-Continued Transfers. See National emergency transfers. Use in production of wine. See Wine. Warehousing of. See Warehousing of distilled spirits. Drawback of tax: Distilled spirits used in manufacture of nonbeverage products, drawback of tax on, 26 (1954) Part 197 Bonds and consent of sureties, 26 §§ 197.65-197.80 Changes in name, location, control, 26 §§ 197.43-197.54 Claims for drawback, 26 §§ 197.105-197.121 Definitions, 26 §§ 197.5-197.20 Forms prescribed, 26 § 197.2 Formulas and samples, 26 §§ 197.95-197.98 Records, 26 §§ 197.130-197.132 Samples and formulas, 26 §§ 197.95-197.98 Stamps, special tax, 26 §§ 197.40-197.42, 197.58, 197.59 Taxes, special; payment, rates, etc., 197.25-197.31, 197.55197.57 Stamps, 26 §§ 197.40-197.42, 197.58, 197.59 Exported liquors (distilled spirits, wine, beer, alcohol), drawback of tax on, 26 (1954) Part 252 Aircraft or vessels, supplies upon, 26 §§ 252.3, 252.156-252.159, 252.164-252.169 Alcohol, domestic, used in manufacture of flavoring extracts, medicinal or toilet preparations, etc., drawback of tax on, 26 §§ 252.180-252.184 Authorization of drawback, 26 § 252.40 Beer exported, drawback on, 26 §§ 252.150-252.169 Account with drawback bond, 26 § 252.48 Bottles, capacity and use, 26 §§ 252.56, 252.57 By proprietors of taxpaid wine bottling house, 26 §§ 252.75- Persons authorized to bottle or package, 26 §§ 252.49, 252.50 Records, 26 §§ 252.69-252.74, 252.82-252.84 Rectification and bottling or packaging, 26 § 252.68 Cases, construction of, 26 § 252.60 Claims, disposition of, 26 §§ 252.112-252.113 Definitions, 26 §§ 252.10-252.32 Distilled spirits exported in distillers' original packages, draw Of prior rectification, bottling or packaging, 26 §§ 252.69252.74 Of spirits and wines bottled or packaged for export, 26 §§ 252.82-252.84 Rectification. See Bottling and packaging. Removal of distilled spirits and wines, 26 §§ 252.90-252.96 Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Exported liquors, 26 (1954) Part 252-Continued On packages, 26 §§ 252.65-252.67 Strip stamps, 26 § 252.55 Taxpayment, evidence of, 26 §§ 252.51-252.53 Transfer and storage pending exportation, 26 §§ 252.85-252.89 Rectification of distilled spirits and wines for export with benefit of drawback, 26 (1954) §§ 235.670-235.672 Experimental operations; waiver of regulatory provisions in case of, 26 (1954) §§ 170.40, 170.41 Exportation of liquors, etc.: Distilled spirits; exportation free of tax, 26 (1954) §§ 225.780225.848 Drawback of tax on. See Drawback of tax. Industrial alcohol. See Industrial alcohol. Wines; exportation free of tax, 26 (1954) §§ 240.670-240.681 Floods of 1951, tax refunds on spirits lost in, 26 §§ 171.320-171.341 Floor stocks taxes, 1951, on distilled spirits, beer and other fermented malt liquors, and wines; payment of tax, floor stocks subject to taxation, identification and preparation of inventories, filing of returns forms prescribed, 26 §§ 171.300-171.310 Foreign-trade zones, removal of alcoholic liquors to. See Foreigntrade zones, above. Forfeitures, remission or mitigation of, 26 §§ 171.130-171.141 Gauging manual, 26 (1954) Part 186 Definitions, 26 §§ 186.5-186.9 Gauging instruments, hydrometers, thermometers, 26 §§ 186.10, 186.11 Use of, 26 § 186.15 Prescribed tables, 26 §§ 186.20-186.26 Alcohol and water, respective volumes of, and specific gravity in both air and vacuum of spirituous liquor (Table 6), 26 § 186.25 Correction of volume of spirituous liquors to 60 degrees Fahrenheit (Table 7), 26 § 186.26 Determining number of proof gallons from weight and proof of spirituous liquor (Table 3), 26 § 186.22 Fractional part of a gallon per pound at each percent of proof of spirituous liquor (Table 4), 26 § 186.23 Proof spirit; showing true percent for any indication of hydrometer at temperatures between zero and 100 degrees Fahrenheit (Table 1), 26 § 186.20 Weight per wine gallon (at 60 degrees Fahrenheit) and proof gallon at each percent of proof of spirituous liquor (Table 5), 26 § 186.24 Wine gallons and proof gallons by weight (Table 2), 26 § 186.21 Gin. See Distilled spirits. Ginger, tincture of, United States Pharmacopeia; classification as intoxicating liquor, 26 § 171.6 Hurricanes of 1954, refund of tax and duty paid on distilled spirits and Importation of alcohol, denatured alcohol, etc. See Industrial alcohol. Exemptions, from stamping, marking, bottling, and labeling re- Forms prescribed, 26 § 251.2 Importation of distilled spirits in bulk, 26 §§ 251.120–251.122 26 §§ 251.56-251.60 Internal Revenue Service-Continued Excise tax regulations-Continued Liquors, distilled spirits, wine, beer, etc.-Continued Importation of distilled spirits, wines, and beer, 26 (1954) Part 251- Permit required, for importation of distilled spirits and wines, 26 § 251.55 Records and reports: Collectors of Customs, reports of, 26 § 251.155 Of imported distilled spirits, 26 §§ 251.134-251.144 Stamps, red strip: Affixed in foreign country, 26 §§ 251.80-251.92 Affixed under Customs supervision, 26 §§ 251.110-251.113 For containers of distilled spirits, 26 §§ 251.61-251.73 Taxes: On imported distilled spirits, wines, beer, and imported perfumes containing distilled spirits, 26 §§ 251.40-251.48 Special (occupational) taxes, 26 §§ 251.30, 251.31 Industrial alcohol, 26 (1954) Part 182 Anti-freeze solutions, proprietary; sale and use, etc., 26 §§ 182.798182.805, 182.849-182.852 Applications, hearings on disapproval of, 26 § 182.220 Assistant Regional Commissioner: Action by, with respect to original establishments, changes, annual applications, and discontinuance of plants or warehouses, 26 §§ 182.281a-182.302 Records and reports, 26 §§ 182.962-182.965 Bonds: Locks and seals, 26 § 182.931 Surety bonds and consents of surety, 26 §§ 182.184-182.205 Termination of bonds (indemnity, export, etc.), 26 §§ 182.310182.321 Carriers; permits, bill of lading, deliveries, etc., 26 §§ 182.904182.913 Changes in name, control, location, equipment, etc., of plants or warehouses, or encumbrances thereof; requirements governing, 26 §§ 182.260-182.275 Construction of plants, warehouses, etc., 26 §§ 182.15-182.61 Corporation (plant or warehouse); changes in stockholders, officers, and directors of, 26 §§ 182.265, 182.266 Customs custody; withdrawal of imported alcohol from, tax free, for use of United States, 26 §§ 182.1002-182.1008 Definitions, 26 § 182.6 Denatured alcohol: Formulae for completely and specially denatured alcohol, 26 General, 26 §§ 182.673-182.682 Operation of alcohol denaturing plants, or of dealers or users. Recovery of denatured alcohol and articles, 26 §§ 182.883- Sale and use of completely denatured alcohol, 26 §§ 182.791 182.805 Anti-freeze solutions, proprietary, 26 §§ 182.798-182.805 Use of specially denatured alcohol by United States or Governmental agency, 26 §§ 182.897-182.903 Denatured rum; sale, use, recovery, 26 §§ 182.878-182.882 Director, Alcohol and Tobacco Tax Division; action by, with respect |
