1962 INDEX. Internal Revenue—Continued. Pm- Internal Rcoenue—C0ntinued. P¤g¤· fermented liquors may be transferred from special tax imposed on shipbrokers; busibrewery to other buildings by pipe ness deiined ..,.. . _ 791 line, etc .. 789 customliouse brokers; business defined . . 791 unfermented and partially fermented theater, etc., proprietors; buildings inincluded .. 789 eluded .. . 791 regulations, canceling stamps, etc 789 circus pro rietors; circus defined 791 penalty for violations . 789 required) for each State, etc . . . 791 fruit brandy distillers may be exempted proprietors of shows not enumerated , 791 from general spirit regulations .. 788 required for each State, etc ... 791 use of pomace fmm artificially sweetened chautauquas, lyceum lectures, etc., wines allowed . 788 excepted . . ..,. 791 additions of sugar solution to grape street fairs ...,.. . .,.. 791 cheese 788 bowling alley and billiard room proprigin, bottling in bond for export allowed etors; place described ,.,.. 791 within eight years after entry ... 788 tobacco manufacturers 791 income tax provisions . .. . ... 756 cigar manufacturers . .. 792 divulging infomation received by of- cigarette manufacturers ... 792 ficials imlawful 773 levied on each class of articles . 792 publishing income tax returns unlawful. 773 punishment for nonpayment ... 792 punishment for .. 773 emergency tax Act repealed . . .. 792 inquiries as to liability for tax to be sections continued until January 1, made by deputy co lectors . 773 1917 . . 792 annual tax returns to be made to collectors; provisions continued for collection , times. 774 etc., of special taxes .. 792 list made by officers on failure . . 774 allowance for, or redemption ot', unnotice if no return made . . .. 774 _ used stamps ... . ... 793 preparation bp odicials; authority, etc. 774 m eiect the day following passage. . 793 ‘person" inc udes corporations, atc. . 775 stamps to be aflixed on cotton futures coneffect of, made by collector . 775 tracts .. . . 480 extensions permitted 775 tobacco manufacturers, etc., selling aperassessment of taxes ... 775 scmally to dealers not constru as surtax, on failure to make; exceptions. . 775 _ peddlers ... . . 740 for fraudulent list . ... 775 wine provisions . . 783 collection . .. 775 DSUITBI Wine defined; designation alreceipts to be given for taxes other than lowed .. . .. 783 stamp _,...,..._,.,,,,,_,...,_ 775 sweet wine defined ., 783 acceptance of, as evidence of payment. . 775 tax_on still WIHOB, etc., rates ... . .. 783 penalty for not making returns . , , . 775 higher alcoholic strength taxed as spirits. 783 punishment for false returns . . 775 abatement of former tax on unsold wines; tax paid by party not to be re-collected at l%lUlld ... . ... 783 source .,,. 776 stamps to be affixed on removal of wines. . 784 sworn returns required; increase if under- exceptions held by retailers .., 784 stated ..,. 776 produced for family use .. . . 784 jurisdiction of district cotuts to compel ut- preparation; temporary rovisions .. 784 tendance, etc . 776 brandy and spirits to fortiily wines may lm annual statistical statements of income tax withdrawn by producer. . .. TSI to be made . . . . r . . 776 rpgiyment of tax; no exemptions ...A TM general laws applicable to income tax 776 fo ying pure sweet wines . . . 784 income tax in orto Rico and Philippines. 776 use of wine spirits for. ...i..,, 78t pay of District of (`olumbia and insular allowance to distillers for amounts officers subject to income tax - . . . . . 776 _ wjithdrawn . . ., 785 former income tax provisions repealed ..,. 776 wine spirits defined; brandy included . 785 income under former Act not applicable pure sweet wine defined ... . .. 785 hereto ,,.,,,,,..,__,e, 777 permissible additions ..,..,r... 785 corporations, etc., to make sworn returns regulation and inspection .. . 785 of all dividend payments; names of alcoholic strength required . 785 stockholders ... 1004 withdrawal of wine spirits for fortiiying leaves of absence to agents and inspectors _ by producer . ...,. 785 allowed , .,.. . 793 * regulations, etc .. . ... 785 munition manufacturers tax provisions- . . 780 restriction on place, etc . . 785 determination of . .. 781 supervision and inspection .. 786 returns, etc ..._ 781 withdrawal of wine for storage: limitation. 786 geneml laws applicable . . _ . . 783 3 for export 786 regulations to made 783 I for distillation; payment of tax . 786 special preparedness fund created ... . . 1000 I sparkling wines, etc., tax 786 tax reciipts constituting ... . 1000 i chamgzpnes .., 736 restrict to military and naval uses 1000 1 artili ly carbonated . 786 special tax imposed on domestic corpora- , liqueurs, etc .. . ,... 786 tions .. . ,.. 789 ‘ not applicable if tax paid under emerf basis, exemptions, eta; . . .. 790 gency Act .. . .. 726 o corporations r usiness in 7 special stam requ1red` ; preparation . Tt.7
'nited States ..,.. 790 collection bay assessment ... . 787
exemptions, ctc . 790 punishment for avoiding tax, etc . . 787 brokers; business defined .. 790 { rectifying and blending wines permitted. . 787 pawnbrokers; business defined . 790 use of alcohol . 787
