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Internal Revenue Service-Continued

Excise tax regulations-Continued

Foreign-trade zones, 26 Part 199-Continued

Stills or distilling apparatus, removal of, for deposit in foreign-trade zone for exportation, destruction, or storage pending exportation, 26 $ 199.250-199.257

Tobacco products, 26 §§ 199.375-199.386

Fruit-flavor concentrates, volatile, 26 (1954) Part 198

Assistant Regional Commissioner, action by, 26 §§ 198.135-198.147
Bonds and consents of surety, 26 §§ 198.75-198.89

Termination of bonds, 26 §§ 198.155-198.159

Definitions, 26 §§ 198.6-198.22

Forms prescribed, 26 § 198.3

Processing plants:

Application to employ methods of operation or construction or to install equipment other than provided for by regulations, 26 § 198.197

Changes in name, proprietorship, control, location, premises and equipment, 26 §§ 198.110-198.128

Construction, 26 §§ 198.35-198.37

Exceptions to requirements, 26 § 198.195

Equipment, 26 §§ 198.45-198.47

Exceptions to requirements, 26 § 198.195
Location and use of plant, 26 §§ 198.25, 198.26
Operations, 26 §§ 198.170-198.177

Exceptions to requirements, 26 § 198.196

Plats and flow plans, 26 §§ 198.95-198.101

Qualifying documents, 26 §§ 198.55-198.67

Sign, posting of, 26 § 198.40

Suspension or discontinuance of business, 26 §§ 198.165, 198.166 Records and reports, proprietor's, 26 §§ 198.185-198.191

Furs; tax on sales by retailers, 26 §§ 320.40-320.42

Gambling; special occupational and excise tax on wagering, 26 Part 325
Gaming devices, coin-operated; tax on, 26 §§ 323.1–323.22, 323.40-323.55
Gas appliances; tax on sales by manufacturers, 26 §§ 316.110, 316.111
Gasoline; tax on sale or use, etc.:

Administrative and general provisions, exemptions, rates, etc.,
26 §§ 314.1-314.35, 314.60-314.66

Floor stocks tax; rate, inventory, credit or refund, returns, records, 26 §§ 314.70-314.74

Gin. See Liquors, distilled spirits.

Ginger, tincture of; classified as intoxicating liquor, 26 § 171.6

Gold or silver flatware or hollow ware; tax on sales by retailers, 26 § 320.35
Harrison Narcotic Law, regulations under. See Narcotics.
Hydraulic mining in California; tax on debris, 26 Part 317
Imports:

Liquors, distilled spirits, etc. See Liquors, distilled spirits.
Importers; tax on use by:

Gasoline, lubricating oil, and matches, 26 § 314.6
Manufacturers' sales, 26 § 316.7

Tobacco and tobacco products. See Tobacco and products.
Initiation fees. See Dues and initiation fees.

Inner tubes; tax on sales by manufacturers, 26 §§ 316.30-316.32

Insurance policies, foreign; documentary stamp tax on, 26 §§ 113.100-113.110
Isonipecaine; regulations under Harrison Narcotic Law. See Narcotics.
Jewelry, etc.; tax on sales by retailers, 26 §§ 320.30-320.38

Light bulbs and tubes, electric; tax on sales by manufacturers, 26 §§ 316.180,
316.181

Lighters for cigars, cigarettes, and pipes; tax on sales by manufacturers, 26 §§ 316.196-316.199, 320.75a

Internal Revenue Service-Continued

Excise tax regulations-Continued

Liquors, distilled spirits, wine, beer, etc.:
Aircraft or vessels, supplies for:

Beer, 26 (1954) §§ 245.290-245.294

Drawback of tax on exported liquors, 26 (1954) §§ 252.3, 252.156-
252.159, 252.164-252.169

Industrial alcohol, 26 (1954) §§ 182.408w, 182.630a-182.630n
Warehousing, 26 (1954) §§ 225.860-225.867

Wines, 26 (1954) §§ 240.690-240.701

Alcohol:

See also Distilled spirits; and Industrial alcohol.

Denatured alcohol and substances or preparations containing, disposition of; returns, records, etc., 26 (1954) Part 173

Domestic alcohol used in manufacture of flavoring extracts, medicinal or toilet preparations, etc.; drawback on exported alcohol, 26 (1954) §§ 252.180-252.184

Anti-freeze solutions, proprietary; sale and use of denatured alcohol, 26 (1954) §§ 182.798-182.805, 182.849-182.852

Beer, ale, and similar fermented beverages:

Drawback of tax on exported beer, 26 (1954) §§ 252.150-252.169
Floor stock taxes, 1951, 26 §§ 171.300-171.310

Importation of. See Importation of distilled spirits, wines, and
beer.

Procedural rules, 26 (1954) §§ 601.301-601.310

Production, bottling, etc., 26 (1954) Part 245

Bonds:

Bonds and consents of surety, 26 §§ 245.90-245.106
Termination of bonds, 26 §§ 245.150-245.154

Breweries:

Application to employ variations in method of operation,
etc., 26 § 245.333

Changes in name, proprietorship, control, location, prem-
ises, and equipment, 26 §§ 245.120-245.145
Construction, 26 §§ 245.35-245.42, 245.331
Equipment, 26 §§ 245.50, 245.51, 245.331

Exceptions from requirements:

Construction and equipment, 26 § 245.331

Methods of operations, 26 §§ 245.332, 245.333

Location and use of brewery premises and bottling houses,

26 §§ 245.30-245.32

Operations; exceptions, 26 §§ 245.332, 245.333

Plats, 26 §§ 245.110-245.114

Qualifying documents, 26 §§ 245.65-245.85

Cereal beverage; production, etc., 26 §§ 245.305-245.316

Changes in name, proprietorship, location, etc., of breweries,

26 $ 245.120-245.145

Construction of breweries, 26 §§ 245.35-245.42, 245.331

Definitions, 26 §§ 245.5-245.23

Discontinuance of business, notice of, 26 § 245.160

Equipment for breweries, 26 §§ 245.50, 245.51, 245.331

Exportation of beer, 26 §§ 245.260-245.284

Shipments to armed services, 26 § 245.269

Marks, brands, and labels, 26 §§ 245.195-245.200

Meters, beer, 26 §§ 245.55-245.60

Officer's right of entry and examination, 26 § 245.330

Plats for breweries, 26 §§ 245.110-245.114

Procurement of beer from another brewer, 26 §§ 245.300-245.303
Qualifying documents, 26 §§ 245.65-245.85

Records, reports, and returns, 26 §§ 245.340-245.357

Removal or transfer of beer, brewer's yeast, etc.:

Beer returned to brewery, 26 §§ 245.240-245.243
Beer unfit for beverage use, 26 §§ 245.235-245.238
Brewer's yeast and other articles, 26 §§ 245.205, 245.206
Removal to contiguous alcohol plant, 26 §§ 245.225-245.231

Internal Revenue Service—Continued

Excise tax regulations Continued

Liquors, distilled spirits, wine, beer, etc.-Continued

Beer, ale, and similar fermented beverages-Continued
Production, bottling, etc., 26 (1954) Part 245-Continued

Removal or transfer of beer, brewer's yeast, etc.-Continued
Transfer to another brewery of same ownership, 26
§§ 245.210-245.218

Samples, 26 §§ 245.320-245.327

Stamps, 26 §§ 245.142-245.145, 245.172

Supplies for vessels and aircraft, 26 §§ 245.290-245.294
Surety. See Bonds.

Taxes:

Beer, tax on, 26 §§ 245.180-245.188

Refund and credit of tax on relief from liability, 26 §§ 245.250-245.255

Special taxes, 26 §§ 245.165-245.174

Bottles. See Containers.

Bottling houses, wine. See Wine.

Bottling of taxpaid spirits, 26 (1954) Part 230

Assistant Regional Commissioner, action by, 26 §§ 230.125-230.131
Bottling and dumping, 26 §§ 230.165-230.207

Bottling houses:

Application to employ variations in operations, etc., 26 § 230.362 Changes in name, proprietorship, control, location, premises, and equipment, requirements governing, 26 §§ 230.110, 230.111, 230.330-230.333

Construction, 26 §§ 230.45-230.50, 230.360

Equipment, 26 §§ 230.55–230.67, 230.360
Establishment, 26 §§ 230.35, 230.36

Exceptions:

Construction and equipment requirements, 26 § 230.360
Methods of operation, 26 § 230.361

Instruments, 26 §§ 230.140-230.144

Location and use, 26 § 230.40, 230.41

Name or style; operating under new name or different trade name or style, 26 §§ 230.320-230.322

Operation of. See Operations.

Plats and plans, 26 §§ 230.95-230.105

Qualifying documents, 26 §§ 230.75-230.81

Sign, 26 § 230.51

Cases, marking of, 26 §§ 230.250-230.257

Changes in name, proprietorship, location, etc., of tax-paid bottling

houses, 26 §§ 230.110, 230.111, 230.330-230.333

Construction of bottling houses, 26 §§ 230.45-230.50, 230.360
Definitions, 26 §§ 230.5-230.27

Dumping and bottling, 26 §§ 230.180-230.207

Equipment, for bottling houses, 26 §§ 230.55-230.67, 230.360

Export, with benefit of drawback; bottling and packaging of distilled spirits and wines especially for, 26 §§ 230.265, 230.266 Instruments; general and accuracy requirements, hydrometer set, ebulliometer, and other instruments, 26 §§ 230.140-230.144 Labels on bottles of distilled spirits, 26 §§ 230.240-230.245

Location of bottling houses, 26 § 230.40

Locks and seals, 26 §§ 230.350-230.355

Operations:

Alternate operations as bottling-in-bond department of bonded warehouse, 26 § 230.120

Alternating proprietorships, 26 §§ 230.115-230.118

Discontinuance of operations, 26 §§ 230.340-230 343

Exceptions to methods of operation, 26 §§ 230.361, 230.362

Operating under new name, or bottling under different trade
names or styles, 26 §§ 230.320-230.322

Operations after regular hours, 26 § 230.156
Restrictions on plant operations, 26 § 230.155

Internal Revenue Service—Continued

Excise tax regulations-Continued

Liquors, distilled spirits, wine, beer, etc.-Continued
Bottling of taxpaid spirits, 26 (1954) Part 230-Continued

Plats and plans for bottling houses, 26 §§ 230.95-230.105
Proprietor's records and reports, 26 §§ 230.280-230.292
Qualifying documents, 26 §§ 230.75-230.81

Receipt of taxpaid spirits, from rectifying plant or other premises,
26 §§ 230.161-230.168

Mixing of different spirits in storage tanks prohibited, 26 § 230.168

Records and reports, proprietor's, 26 §§ 230.280-230.292

Sales of distilled spirits by proprietors of tax-paid bottling houses, 26.§§ 230.300-230.302

Seals and locks, 26 §§ 230.350-230.355

Sign, for bottling house, 26 § 230 51

Stamps, red strip; requisitioning, etc.. 26 §§ 230.220-230.231

Taxes, special (occupational), 26 §§ 230.310, 230.311

Brandy, production of, 26 (1954) Part 221

See also Distilled spirits.

Assistant Regional Commissioner, action by, 26 §§ 221.310-221.323
Bonds:

Bonds and consents of surety, 26 §§ 221.190-221.203
Termination of bonds, 26 §§ 221.335-221.343

Brandy produced and not accounted for, 26 §§ 221.665-221.674
Burnt sugar or caramel, addition of, to brandy, 26 §§ 221.450-
221.454

Carbon dioxide, recovery and removal of, 26 § 221.439

Change of name, proprietorship, location, etc., respecting dis-
tilleries, 26 §§ 221.235-221.277, 221.740-221.744

Construction of distilleries, 26 §§ 221.70-221.95, 221.794
Definitions, 26 §§ 221.5-221.33

Distillates; collection, and destruction or removal for denaturation,
of certain distillates, 26 §§ 221.400-221.439

Distilled water, collection and removal of, 26 §§ 221.424-221.427
Distilleries:

Application to employ variations in methods, etc., 26 § 221.796
Changes in name, proprietorship, control, location, premises,
and equipment, requirements governing, 26 §§ 221.235-
221.277

Change of persons interested in business, 26 §§ 221.740221.744

Construction, 26 §§ 221.70-221.95, 221.794

Equipment, 26 §§ 221.110-221.139, 221.794
Exceptions:

Construction and equipment requirements, 26 § 221.794
Methods of operation, 26 § 221.795

Location, 26 § 221.60

Operation of. See Operation of distilleries.

Plats and plans, 26 §§ 221.215-221.224

Production, sale, or removal of mash, wort, or wash, 26

§§ 221.790, 221.791

Qualifying documents, 26 §§ 221.150-221.181

Removal of spirits at night, 26 § 221.792

Sign, 26 § 221.105

Sunday, operations on, 26 §§ 221.680-221.683

Taxpayment, removal, and transfer of brandy from distillery.
See Taxpayment, removal, and transfer of brandy.

Use of distillery premises, 26 § 221.793

Distillers, fruit:

Exemption from certain provisions of law, 26 §§ 221.40-221.51
Sales of brandy by fruit distillers, 26 §§ 221.750, 221.751
Entry and examination, officer's right of, 26 §§ 221.825-221.828
Equipment of distilleries, 26 §§ 221.110-221.139, 221.794

Internal Revenue Service-Continued

Excise tax regulations Continued

Liquors, distilled spirits, wine, beer, etc.-Continued

Brandy, production of, 26 (1954) Part 221-Continued

Exemption of fruit distillers from certain provisions of law, 26 §§ 221.40-221.51

Export; removal of brandy from distillery for. See Taxpayment, removal, and transfer of brandy from distillery.

Fusel oil, collection and removal of, 26 §§ 221.428-221.438

Locks and seals, 26 §§ 221.810-221.816

Losses of brandy on premises of fruit distillery, or in transit thereto, 26 §§ 221.645-221.657

Manufacture of brandy, 26 §§ 221.350–221.389

Commencement of operations, 26 §§ 221.352-221.354

Deposit of brandy in receiving tanks, 26 § 221.382

Destruction of distilling material unfit for distillation, 26

§§ 221.387-221.389

Disposition of residue of distilling material, 26 §§ 221.385, 221.386

Distillation, 26 §§ 221.365-221.374

Distilling materials, 26 §§ 221.355-221.357

Kinds of materials and brandies, 26 §§ 221.350, 221.351

Locking of distillery, 26 §§ 221.375, 221.376

Treatment of brandy in course of distillation, 26 §§ 221.377221.381

Yield; comparison of actual yield with calculated yield, 26
§§ 221.383, 221.384

Officer's right of entry and examination, 26 §§ 221.825-221.828
Operations of distilleries:

See also General provisions.

Alternate operation as industrial alcohol plant or registered distillery, 26 §§ 221.300-221.304, 221.720-221.730

Alternating proprietorships, requirements governing operation of distillery under, 26 §§ 221.290-221.294

Operation by distiller under different trade names or styles, 26 §§ 221.710-221.713

Sunday, operations on, 26 §§ 221.680–221.683

Suspension and resumption of operation, 26 §§ 221.690-221.699 Plats and plans for distilleries. See Distilleries.

Qualifying documents, 26 §§ 221.150-221.181

Records, reports, etc.:

Distiller's records and reports, 26 §§ 221.770-221.783
Storekeeper-gauger's filés, 26 §§ 221.765, 221.766

Redistillation, brandy for; receipts, removals, 26 §§ 221.460-221.470
Removal of brandy from distillery. See Taxpayment, removal,
and transfer of brandy from distillery.

Sales of brandy by fruit distillers, 26 §§ 221.750, 221.751

Samples of brandy or fruit spirits, withdrawal of, for laboratory analysis, etc., 26 §§ 221.495-221.507

Seals and locks, 26 §§ 221.810-221.816

Stills:

Capacity of; rules for computing, 26 §§ 221.835-221.837

Manufacture, taxpayment, removal, and registration of, 26 § 221.805

Registry of stills, 26 § 221.705

Sureties. See Bonds.

Tax on brandy and other distilled spirits, 26 §§ 221.480-221.487
Lien for tax, 26 §§ 221.483-221.487

Taxes, special (occupational), 26 §§ 221.755, 221.756

Taxpayment, removal, and transfer of brandy from distillery, 26

§§ 221.515-221.682

Containers, 26 §§ 221.531-221.539

Deposit room, storage in and removal from, 26 §§ 221.523

221.527

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