INDEX A Abatements, Credits, and Refunds: Authority to make----------- §3770 Cross reference -------------- § 3778 Judgments, interest on ------ § 3773 Overpayments, interest on - 3771 Periods of limitation- Credits after------------ §-3775 Refunds after ------------- §3774 Refund, suits for ------------ _ § 3772 Refunds and credits in excess of $75,000, reports of--------------- § 3777 Refunds in excess of $500, reports to Congress of ------------- § 3776 Administrative Provisions, General: Abatements, credits, and refunds------ Assessment ----------- ... .... ... ... Collection ------------------------- Information and returns ------------- Miscellaneous provisions ---------- Admissions: Cross references-------------- § 1724 Definition------------------ § 1704 Discretionary method allowed Com- missioner for collecting tax- § 1719 Effective date of chapter ----- § 1723 Exemptions from tax ------ - § 1701 Nonpayment, addition to tax in case of --------------------- 1717 Other laws applicable -------- § 1722 Payment of tax ----------- - 1715 Penalties-------------- 1703, 1718 Printing of price on ticket - - § 1702 Records,statements,and returns_ § 1720 Returns -------------------- §1716 Rules and regulations --------- 1721 Tax----------------------- 1700 Adulterated Butter: Dealers in ------------------ § 2323 Definition -------------- § 2320 (b) Manufacturers-------------- § 2322 Occupational taxes- Definitions---------------- § 3208 Penalties----------------- § 3207 Tax--------------------- § 3206 Other laws applicable -------- § 2327 Penalties------------------ § 2326 Page 464 466 466 465 466 466 465 466 466 464 442 445 435 467 194 191 194 194 190 193 194 192 191 193 191 194 193 194 189 254 252 253 381 381 381 255 255 Adulterated Butter-Continued. Tax ----------------------- § 2321 Wholesale dealers, books and returns of ------------------- § 2324 Agents. See Internal Revenue Agents. Alaskan Railroads Tax: Assessment and collection --- § 1301 Rate of tax ----------------- §1300 Alcohol: Ethyl, exemption of distillers of, from certain provisions ------- § 2848 Exemption of, from restrictions of § 2836 (prohibited hours for dis- tilling)---------------- § 2837 Industrial- Denaturation- Abandoned spirits, sale for dena- turation without collection of tax---------------- § 3074 Recovery of spirits for reuse in manufacture -------- § 3073 Use or concealment, unlawful, of denatured alcohol- -. § 3072 Withdrawal from bond tax-free § 3070 Plants- Affidavit, information, or indict- ment, form of-------- § 3120 Alcohol- Loss or leakage, refund of tax for ---------- .- - § 3113 Permits -------------- § 3114 Production, use, or sale - § 3106 Tax on--------------- §3112 Court subpoena, compliance with, as to testifying or producing records------------- § 3119 Definitions ------------ § 3124 Denatured alcohol, sale tax-free § 3109 Denaturing plants, establishment of --------------- § 3102 Establishment----------- § 3100 Exemption of plants and ware- houses from certain laws §3103 Fermented liquors, withdrawal to § 3104 Forfeitures and seizures---. § 3116 ccm Page 253 254 173 173 324 320 357 357 356 355 363 360 360 358 360 363 364 359 357 357 357 358 362
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