CCXXIV Internal Revenue Bonded Warehouses- Continued. Gauging, stamping, and branding spirits removed from warehouse- - § 2884 Leakage, withdrawal from warehouse and collection of tax on spirits subject to excessive------- § 2880 Loss allowances-------- §§ 2901, 2902 Loss or leakage during transportation from warehouse to port of export, allowance for accidental-- - § 2889 Manufacturing bonded warehouse, with- drawal of distilled spirits to § 2891 Original gauge, withdrawal of spirits on-------------------- § 2881 Regulations for establishment, mainte- nance, and supervision- - - § 2873 Remission of tax on spirits accidentally lost------------------- § 2890 Removal of spirits, unlawful, penalty on officer in charge--------- § 2914 Removal or concealment of spirits, unlawful, penalty for----- § 2913 Storekeeper-gauger's records_ - - § 2877 Storekeeper-gauger's warehouse book § 2915 Tank cars, transfer of spirits into, for export --------------- § 2888 Transfer of spirits at registered distil- leries ----------------- § 2883 Transportation bond on withdrawal of spirits for export--------- § 2886 Warehousing and removal requirements, failure to comply with - -- § 2876 Wine spirits, withdrawal of.. - - § 3033 Withdrawal, date of---------- § 2900 Withdrawal from, entry for - - § 2882 Internal Revenue Inspectors: Appointment, limitation ------- § 4030 Entry of premises for examination of tax- able objects------------- § 4033 Suspension----------------- § 4032 Transfer------------------- § 4031 Internal Revenue Taxation, Joint Com- mittee on: Authorization---------------- § 5000 Chairman and vice-chairman, election of --------------------- §5002 Duties -------------------- § 5011 Expenses, payment of -------- § 5004 Membership----------------- § 5001 Powers -------------------- §5010 Refunds and credits in excess of $75,000, reports to, beforemaking-§ 3777 (a) Report to Congress, annual- § 3777 (b) Staff, appointment and compensation of-------------------- § 5003 Page 336 334 340 1342 339 340 334 332 340 346 345 333 346 339 335 337 332 351 340 335 494 494 494 494 501 502 503 502 501 503 466 466 502 J Jeopardy Assessment, authority for mak- ing -------------------- § 3660 Joint-Stock Land Banks: Income tax on. See Income Tax. Obligations and mortgages issued by, income from ------------ § 3799 Judgment Creditors, lien for taxes, validity of, against---------------- § 3672 Judgments: District courts, jurisdiction to issue § 3800 Interest on ----------------- § 3773 K Kapok Oil, tax on imported - § 2491 (b) Kapok Seed, tax on imported_ § 2491 (d) L Lager Beer. See Fermented Liquors. Land Banks, Joint-Stock: Income tax on. See Income Tax. Obligations and mortgages issued by, income from------------ § 3799 Leaf Tobacco: Dealers in- Bond ------------------- § 2053 Certificate and number----- § 2054 Definition---------------- § 2050 Demand statement of sales_ § 2058 Inventory----------------- § 2055 Monthly reports ----------- § 2057 Penalties ------------- --- §2162 Records and invoices § 2056 Registration.------------- § 2051 Restrictions on sales or shipments § 2059 Statement of location of business and places of storage-------- § 2052 Tax for violating sections 2057 and 2059-..-------------- § 2060 Liability. See Tax Liability. Lien for Taxes: Certificates of release or partial dis- charge, effect of---------- § 3675 Civil actions to- Clear title to realty -------- § 3679 Enforce lien on property-- - § 3678 Cross references ------------- § 3680 Mortgagees, purchasers, and judgment creditors, validity against__ § 3672 Partial discharge of property___ § 3674 Period of -------------- § 3671 Property subject to---------- § 3670 Release of _--
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- § 3673 Page 448 471 449 471 466 267 268 471 225 226 225 226 226 226 240 226 225 226 225 227 450 450 450 451 449 449 449 448 449 INDEX .... ..... ..... ..... ..... .. -
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