S I Internal Revenue——Con_tinuecl · · 1 ` Fermented liquors—4Continued , , ` Possession after removal from warehouse without pay-. `ment of tax,·.penalty, p. 776, 523 . ‘ _ Removal of liquors under other than trade names, »pen=. alty,p.844,`§1179_-.‘ ._ _ ,· ._ Removal or defacement of stamps by others than owner, penalty, p. 776, § 524 ‘ . " _` _ ` Removing¤marks·from packages, penalty, p. 775, ·§_ 520 ` Restamping in case of loss or destruction of stamps, · p. 843, § 1177 “‘_·· ‘ . Retailing at brewery, of 775, _§ 519 . . · .- Sour malt liquors removable in. distinctive packages _ without si mps, p. 775, '§ 518 · ·· , ‘ A ` Stamps for payment of taxes, issuance and regulation, p. 774,*5 510 et seq. 3 · » J ‘ ‘ Tax on fermented liquors, p. 774, $5 506, 507 " — 'Unfermented nworts sold `t0`other,brewer l, ·p. 776, 552 \Vithdra`wal from unstainped containeg for bottling, .- penalty, p. 776, —§ 525 " _, Filled cheese _ -· . ‘ · _ __ _Bond_of manufacturer, 11.780, 5 603 _ , Q ` conduct of business by manufacturexyp. 780, § 603 ` —Dealers to display signs, penalty- for neglect', p. 780. — Deiinitions,‘p.· 780, §§ 601,-602 . _ Destructionof stamps on emptied packages, p. 781, Forfeituretofnnstamped or deleterious cheese, p. ,781. .$616` V r .` Y Imported cheese, imposition of duty and tax,_ p. 781. 610 - `. * .` - Laiel and notice on packages, p. 780,'§ 607 Not branded or stamped, penalty, p. 781, §‘611 Occupation tax on manufacturers, or dealers, p. 741.. Packing and retailing, regulations, lp. 780. §, 604. _ Penalty for manufacturing or dealing in.illled.checse without payingspecial tax. p. 740, § 106 _, Penalty for violation of law, p. 780, 5 605 Purchasing from manufacturer who has not paid tax. penalty, p. 781, § 612 · _ _ " ] Regulationsfor enforcement of law, p. 781,‘§ 617‘ ‘ Scientific test ‘of.ingred.ients. p. 781, §_ 614 · » I Stamps used in payment of tag, p.6781, 5 608 _ c Tax and dutyimposetl on imported cheese. p. 781, §_61_0 ·Tax~assessed_on cheese sold without stamps, p. 781, ..§669" Y · Taxon manufacturers, p. 781, _§ 608 - _ Firearms and ammunition. excise tax on sale, p._803, § 881, ’ (6): v. 1970,.8 881 (6) ‘ ` .· ‘ Flour _, _ 7 * _. See also Mixed flour, infra '_ · . e , Imposltion. of duty and tax on imported flour, p. 782. _ 5 630 · . · · Y Foreign corporations, capital stock tax. p. 743, 5 223 c Forfeltnres, costs `ln actions for forfeitures, p. 942, § 817 Forms of bonds and other papers used in execution of law, 1 _ authority of Secretary to prescribe, p. 729, § 72 _ · Frauds, [expenditures authorized to detect and punish. p. sts, §5 1242,1243 ‘ · . · . Frauds on reve11nc,—detection and ’prevent_lon, p. 47. § 326 -‘ Gaugers . ,' . . ‘· Appointment andcoinpensatleon, p. 726, § 30 Assignment to duty, p. 7 26, § 41 . Fees and expenses, p. 726,,5 40- -‘ ' — _ Number of .ga·ugersYin collection district, p." 727, § 55 General laws appliruble tolrevénue, D. 848, § 1244; p. 2020, · ’ § 12+1 _ -, _
. · \ ¤ TI 3 2288 Internal Reyenuc—Gontinued * . Gift tax, repealed, p.‘ 2015 , . , - Illegal assessment or " collection of taxes, see Remedies. gf taxpayers, infra l 8 - ‘ U · ” Incometax, see that title . . _ ` Injunc.tion,~againsf assessment or collection of taxes pre. _ hibited, p.`737, § 154 _ n ‘ { Injunctions in enforcement proceedings, p. 849, § 1257 ; p_ ‘ @21,_§1257 W`·· " ‘ Inspectors I _ I —i _ . . ·Entering premises where taxable articles are kept, ·. p.730,’§‘92 _ .. - _·’ . I Leaves of absence, p. 727, § 52; ip. 1961; § 52 . . Number of inspectors in collectiorrdistrict, D. 727,._§ 55 r Transfer from one place of duty- to; another, or. from, , » one district ·_to·_anotl1er,.p. 7%,*5 60 _ . _ Insurance conipanles, underwriting income, p; 826, 5 1006 Insurance policies, stamp taxes, rate, pi 806, Q 901 (12 5; p. °1972,§901(12) - . » . ` Internal revenue agents, seer Revenue agents, infra — Intoxicating liquors l _ _ . __ f Y ’ `·; _ See-also Dlstilled sptritsland wines, supra; Fermented ‘ I liquors, supra. · ‘ 1 - _ . . -h e · Retail dealers on passenger conveyances, p. 744. $.2;.*6 I Jewelry, sales; exclse__tax, p. &)·l, § 886; p. 1970, § 886 ' Joint congressional. committee on internal revenue taxat ·_ tion, p.`2023, {1274 __ '·_ ,_ .- - Invested capital, computation, p. Z)24, _§ 1275 . , Jurisdiction of cases under internal revenue law,. district — courts, p. 840,·§—1259; p, 867, §_ 41 (5, 7) . _ - Lenses for" cameras, excise tax. on sale or lease, p,_ 803, ‘·§881(4)i.D.1970.§881»(4)` ‘ _ ,‘ " Lien of Government for taxes, p. 733, § 1-15 Lists of taxable property, see Returns by taxpayers, infra _Manufacturers, tax; lon, see Special taxes; intra ¤ Mahjongg sets, excise tax on sales,’ p. 804. 15 $81 (9); p. _ 19?0.°§881_(9)· ‘ ·_ ‘ ·Matcll‘es, see White phosphorus matches, infra Mixed nour · c ~ , - _ - Branding packages, penalty for omission, p. 781,- § lT32» Dennillon; p. 781, {631 . ‘ j . _ ` = .Destruction of stamps ronfemptied packages, penalty. for neglect,p. 782, §_642 » r ‘ _ r ._ ‘ Employment of- additional clerks and agents by com- , mlssioner, p. 783, Q 645 I _. Q rE_xportatio.p runder regulations, imarking packages, _ p.”_782, §‘641 · _ P ° . ’ Fines, penalties, and forfcltures, recovery by, action, . p. 783; $*69} · .- '—_ ` Label and notice on packages, p._.782, § 634 _ Labeling repacked flour, p. 782, § 637 ` Odenses, failure to dwtroy stamps on am d packesés. D- 782fH · i ( . Package to contain cards showing con s, penalty for. omission, p. 781,} ‘ ‘ " · . Penalty for rvlolation of law, p. 782, _§ 635 _' -. Purchase from manufacturer who has not paid ta;. ‘ ve¤m1ts·.»1». 782. S 640; e , · · Regulations for enforcement ot law,»p. 783, § 645 'Repacklng ilour, additional tax not required, p. 782; § 637 .· _ -_ ‘ Sale, and consignments in unused packages, p. 782, _ ”.§633· - .~ · ` Tax and duty imposed on imported Hour, p. 782, § 039. Tax. assessment on Hour sold without stamps, p.? 782, § 638 »_ ‘ _ " ` Tax on manufacturers and packers, p. 742. § 210 6 Tax, stamps used for payment, p. 782, § 636- » Motor boats, tax on use, p. 743,`§ 224; p. 1965, § 224
