INDEX Alcohol-Continued. Industrial-Continued. Plants-Continued. Other laws applicable --- § 3122 Penalties--------------- §3115 Powers and duties of persons en- forcing this part ----- § 3121 Puerto Rico and Virgin Islands, application of part to - § 3123 Regulations for establishing, bond- ing, and operation of plants and warehouses ----- § 3105 Seized property, release upon ex- ecution of bond------ § 3118 Taxability of denatured alcohol or articles produced, transferred, used, or sold in violation of law or regulations- --- § 3111 Transfer of alcohol to other plants or warehouses ------- § 3107 Vinegar, distilled--------- § 3110 Violations, officers and agents au- thorized to investigate, issue search warrants, and prose- cute for------------ § 3117 Warehouses, establishment of § 3101 Withdrawal of alcohol tax-free § 3108 Sugar, manufactured, used in distilla- tion of, refund of tax paid- § 3494 Ale. See Fermented Liquors. American Samoa, coconut oil produced in, nonapplication of import tax to mer- chandise in which present- § 2491(g) Analytical Chemist, appointment of § 3920 Animal Oils, Imported: Assessment and payment ---- 2493 Regulations---------------- §2494 Tax, imposition of ----------- 2490 Rate of----------------- §2491 Taxing provision, construction of § 2492 Arrangement, classification and cross ref- erences ------------------- §6 Assessment: Assessment lists, certification of, to collectors -------------- § 3641 Authority------------------ § 3640 Cross references------------- § 3646 Jeopardy ------------------- § 3660 Limitation upon, periods of - - - § 3645 Mode or time of, establishment by regulation ------------- § 3644 Other laws applicable -------- § 3643 Suits to restrain, prohibition of- § 3653 Supplemental assessment lists-- § 3642 Assistant General Counsel for the Bureau of Internal Revenue, appointment, salaries, and duties-------- § 3931 Page 364 362 363 364 358 363 359 359 359 363 357 359 427 268 47E 268 261 26' 267 261 442 442 44. 441 443 44, 44: 441 44, 471 Assistant to the Commissioner: Appointment --------------- § 3905 Duties------------------ § 3906 Automobiles, excise tax on--- -_ - § 3403 B Banks: Circulation other than of na- tional ---------- §§ 1900-1907 Income tax on. See Income Tax. Insolvent, exemption from tax - § 3798 Joint-stock land, income from obliga- tions and mortgages issued by § 3799 Basic Grade Contracts, exemption of, from tax on cotton futures-- § 1922 Beer. See Fermented Liquors. Bituminous Coal: Constitutionality, proceedings to con- test------------------- § 3525 Definitions ----------------- § 3526 Effective date--------------- § 3528 Governmental use, resale for_- § 3522 Market value, determination of- § 3523 Other laws applicable -------- § 3524 Tax------------ -- --- --- -- § 3520 Paymentof -------------- §3521 Termination of ----------- § 3527 Bonded Warehouses. See Internal Reve- nue Bonded Warehouses. Bonds, tax on transfer of -------- § 3481 Books and Witnesses, examination of, to determine tax liability-- §§3614, 3615 Brewers, occupational tax on-_§ 3250 (c) Butter. See Adulterated Butter; Process or Renovated Butter. C Cable Facilities: Cross reference ------------- § 3468 Tax- Exemption from ----------- § 3466 Imposition and rate of------ § 3465 Returns and payment ------ § 3467 Canal Zone, opium and coca leaves, ad- ministration of provisions relating to.--------------------- § 2564 Capital Stock (and similar interests), tax on---------------------- § 1802 Capital Stock Tax: Adjusted declared value------- § 1202 Delinquency, addition to the tax in case of--------------------- § 1206 Exemptions ---------------- § 1201 Other laws applicable -------- § 1207 Payment of tax ----------- § 1205 Returns -------------------- §1203 Publicity of ------------ § 1204 Tax ---------------------- § 1200 Cards. See Playing Cards. Page 478 478 410 207 470 471 431 431 432 431 431 431 430 431 432 424 438 439 388 423 422 422 422 277 196 169 171 169 171 171 171 171 169 CCIV
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