Ui 

TREASURY DEPARTMENT 

Document No. 3135 

Internal Revenue 

CONTENTS 

Zaits 

Introduction 1 

Collections- 1 

Cost of administration 4 

Personnel 4 Important legislation affecting the Bureau 5 Accounts and Collections Unit: 

Assessments of employment taxes 11 

Taxes under Federal Insurance Contributions Act 11 

Special refunds 12 

Offers in compromise 12 

Coordination with Social Security Board 13 

Tax under the Federal Unemployment Tax Act 13 

Offers in compromise 15 

Carriers taxes (Chapter 9, Subchapter B, I. It C.) 16 

Coordination with Railroad Retirement Board 16 Income Tax Unit: 

General functions 17 Collections 17 

Beturns and declarations filed 17 

Examination of income and excess profits tax returns upon receipt 19 

Investigation of tax returns by field offices 19 

Revenue results of investigation of income and excess profits tax returns. 21 

Stage at which additional tax was assessed 21 

Refunds, abatements, and credits 22 

Inventory of returns on hind in field offices 23 Miscellaneous Tax Unit: 

Estate Tax Division: 

Returns 26 Claims 26 

Court decisions 27 Tobacco Division 27 Sales Tax Division: 

Assessments 30 

Field reports and returns 30 

Claims ' 30 

Credit cases 

Offers in compromise . 

30 

30 

Miscellaneous tax special squads 31 Capital Stock Tax Division 31 

Miscellaneous Division: 

Admissions 33 Cabarets 33 

Club dues and initiation fees 33 

Telephone, telegraph, radio, leased wires, etc 33 

Leases of safe deposit boxes 33 

Transportation of oil by pipe line 33 

Transportation of persons 83 Transportation of property ' 33 

Use of motor vehicles and boats 33 

Coconut oils, etc., processed 33 

- Sugar 33 

Documentary stamp taxes 

Playing cards r 

Oleomargarine; adulterated, process, or renovated butter 33 
46 

47 

47 

47 

49 

49 

50 

50 

50 

51 

51 

52 

53 

53 

53 

54 

54 

55 

55 

58 

CONTENTS 

Tax Unit—Contintitid. 

sous Division—OontInued. rase 

`Firearms, under the Natkinal Firearms Act and the Federal Fire- 

' arms Act 

'.Narcotics and marilmasit 

Amusement and g devices 

Bowling alleys and , it4d pool tables 

arid A e 

Bituminous coal 

Silver 

Hydraulic mining 

Field and speeial mond reports 

Miscellaneous claims 

Credit cases 

Claims; processing 

hol Tax Unit: 

Procedure _ 

Statistics 

Distilled sprits—, 

Rectified spirits. 4 I 

Fermented malt liquors 

Wines 

Field Inspection Division 

Laboratory Division 

Audit Division 

Assessments 

Offers in compromise: 

Internal revenue laws 

Feieral Alcohol Admidstration Act 

Basic Permit and Trade Practice Division 

Permits 

Labels 

Advertising 

Trade practice 

Interlocking directorates 

Enforcsment Division 

Transportation ofliquor into dry territory 

Floor stocks tax violations 

Federal Alcohol AdMinistratian Act violations 46 

Violations of internal revenue laws and Federal Alcohol Administration Act resulting from shortage of distilled spirits 

Administrative Division 

Technical Staff 

Field operations 

Coordination'of field activities 

Compromises, extensions, and closing agreements 

Office of the Chief Counsel: 

Chief Counsel's Committee 

Engineers and Auditors Section 

Alcohol Tax Division 

Appeals Division 

Civil Division 

Claims Division 

Interpretative Division 

Legislation and Regulations. Division 

Penal Division 

Review Division 

Intelligence Unit 

Salary Stabilisation Unit_ 

Important phases of the work of the Unit 

Salary rate schedules 

Incentive plans 56 

Aid in prosecution of the war 56 

Percentage type bonuses 58 

Overtime 57 

Ottichition 57 

STATISTICAL TABLES 

Page 

80 

104 

108 

110 

115 

117 

117 

118 

INCOME TAX AUDIT 

9. Additional income and excess profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1944, 

by tax years 119 

10. Tax items appealed to The Tax Court during the fiscal year 1944_ _ _ 123 

TOBACCO, CIGARS, CIGARETTES, ETC. 

11. Manufactured tobacco: Number of factories operated, leaf tobacco 

and other materials used, calendar year 1943, by collection districts 

and by States 124 

12. Manufactured tobacco: Quantity manufactured, on hand at commencement and close of year, removed for export and tax-paid, 

calendar year 1943, by collection districts and by States 126 

13. Cigars weighing more than 3 pounds per thousand: Number of factories operated, quantity of tobacco used, number of cigars manufactured, on hand at commencement and close of year, removed for 

export and tax-paid, calendar year 1943, by collection districts and 

by States 128 

14. Cigars weighing more than 3 pounds per thousand: Number removed 

tax-paid, by classes, calendar year 1943, by collection districts and 

by States 130 

15: °tors. weighing more 'than 3 potinds per thousand: Manufactured , 

 and removed tax-paid for domestic consumption from customs 

bonded manufacturing warehouses, class 6, by classes, calendar 

year 1943 132 

16. Cigars weighing not more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigars manufactured, on hand at commencement and close of year, removed for export and tax-paid, 

calendar year 1943, by collection districts and by States 133 

17. Cigarettes weighing not more than 3 pounds per thousand: Number 

of factories operated, quantity of tobacco used, number of cigarettes manufactured, on hand at commencement and close of year, 

removed for export and tax-paid, calendar year 1943, by collection 

districts and by States 134 

1$. Cigarettes weighing more than 3 pounds per thousand: Quantity of 

tobacco used, number of cigarettes manufactured, on hand at commencement and close of year, removed for export and tax-paid, 

calendar year 1943, by collection districts and by States 136 

19. Leaf tobacco used in manufacturing cigars, cigarettes, and tobacco 

and snuff, calendar years 1934 to 1943 137 

20. Production of manufactured tobacco, snuff, cigars, and cigarettes, 

calendar years 1934 to 1943 137 

21. Summary of operations of" of tobahcol atiduigars, calendar year 1943 138 

22. Exportation in bond of manufactured tobacco, Snuff, cigars, and 

cigarettes, etc., year ended June 30, 1944, by collection districts _ _ 140 

39 

39 

39 

39 

40 

41 

41 

43 

43 

43 

43 

44 

45 

45 

48 

48 

46 

46 

34 / Table 

RECEIPTS FROM INTERNAL REvENUEATAXIDs 

34 1. Receipts bora specified sources of internal revenue, fiscal year ended 

34 June 30, 1944, by collection districts, States, and Territories 

34 2. Comparative internal revenue collections, fiscal years 194.3 and 1944, 

34 by collection districts, States, and Territories 

34 • 3. Summary of internal revenue collections, year ended June 30, 1944, 

34 by States and Territories 

35 ,,, 4. Summary of monthly internal revenue tax receipts for the fiscal year 

35 ended June 30, 1944, by sources 

38 5. Summary of internal revenue collections, years ended June 30, 1943 

36 and 1944, by sources 

Total internal revenue collections, years ended June 30, 1883 to 1944_ 

37 7. Internal revenue tax on manufactured products from the Philippine 

38 Islands, fiscal years 1943 and 1944, by objects of taxation 

38 8. Internal revenue tax on manufactured products from Puerto Rico, 

fiscal years 1943 and 1944, by objects of taxation 
OCCUPATIONS SUBJECT TO SPECIAL TAXES 

32. Number of each class of special=tax payers purchasing special-tax 

stamps covering the fiscal year 1944, or portion thereof, under the 

various annual rates, by collection districts and States 

OLEOMARGARINE, RENOVATED BUTTER, ETC. 

33. Production and withdrawals of colored oleomargarine, year ended 

June 30, 1944, by collection districts 

34. Production and withdrawals of uncolored oleomargarine, year ended 

Junea .1944, by collection districts 

35. Production and withdrawals of oleomargarine (colored and uncolored):, 

year ended June 30, 1944, by months 

36. Summary of production and withdrawals of oleomargarine (colored 

and uncolored), years ended June 30, 1935 to 1944 

37. Materials used in the manufacture of oleomargarine (colored and uncolored), year ended June 30, 1944 

38. Production and withdrawals of renovated butter, year ended June 30, 

1944, by collection districts 

39. Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 30,;1935 to 1944 

40. Production, importation, and withdrawals of playing cards, by 

months, year ended June 30, 1944 

ALCOHOL, DISTILLED SPIRITS, BEER, AND WINES 

41. Materials: Used at industrial alcohol plants in production of undeMatured ethyl alcohol, by kinds and by months, fiscal year 1944- 162 

42. Materials: Used at industrial alcohol plants in production of undenatured ethyl alcohol, by kinds and by States, fiscal year 1944 162 

43. Materials: Used in the production of undenatured ethyl alcohol, by 

kinds, and quantities of undenatured ethyl alcohol produced therefrom, fiscal year 1944 

44. Materials: Used at registered distilleries in production of spirits, 

unfinished spirits, etc., by kinds and by months,,fiscal year 1944.-_ 

45. Materials: Used at registered distilleries in production of spirits, unfinished spirits, etc., by kinds and by States,, fiscal year 1944 

46. Production: Undenatured ethyl alcohol, spirits, and unfinished spirits, 

by months, fiscal year 1944 

151 

159 

159 

160 

160 

161 

161 

161 

161 

162 

162 

162 

182 

CONTENTS toicififictis 

Table Page 

23. Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes 

from factory in bond, for shipniffiff or delivery as sea stores, fiscal 

year ended June 30, 1944 141 

24. Withdrawal of manufactured tobacco, snuff, cigars, and cigarette!, 

from bonded internal revenue tobacco sea stores warehouses, for 

shipment or delivery as sea stores, fiscal year ended June 30, 1944.1 141 

25. Drawback of internal revenue taxes allowed on tobacco, snuff, cigars, 

and cigarettes exported, year ended June 30, 1944, by ports, and 

comparative totals for years ended June 30, 1939 to 1943 

, 26. Domestic and imported cigarette papers and tubes withdrawn and 

internal revenue receipts from taxes during fiscal years ended. June 

30, 1935 to 1944, inclusive 

27. Tobacco products withdrawn for-consumption, compute'd from collections from the sales of stamps, fiscal year 1944 143 

28. Dealers in leaf tobacco in business, leaf tobacco exported and received 

from farmers, calendar year 1943, by collection districts and by 

States 144 

29. Leaf tobacco imported by cigar manufacturers, tobacco manufacturers, and dealers in leaf tobacco, calendar year 1943, by collection 

districts and by States 146 

SO. Quasi tobacco manufacturers classified: Number of factories operated 

and tobacco material handled, calendar year 1943 148 

31. Tobacco material held or owned by dealers in leaf tobacco, cigar and 

tobacco manufacturers, on January 1, 1944, by collection districts 

and by Stater 149 

142 

142 

Table , 

, jar 

47. Production: Undenatured ethyl alcohol, spirits, and unfinished spirits, 

by. States, fiscal year 1944. _ - 182 

48. Withdrawals: Undenatured ethyl alcohol and spirits, by months, 

fiscal year 1944 , 162 

49. Withdrawals: Undenatured ethyl alcohol and spirits, by States, 

fiscal year 1944 162 

50. Stocks: Undenatured ethyl alcohol, spirits, and unfinished spirits, by 

States, as of June 30, 1944 162 

51. Stocks: Spirits and unfinished spirits in internal revenue bonded 

warehouses as of June 30, 1944, by years and seasons of production._ 162 

52. Summary: Production, withdrawals, and stocks of undenatured ethyl 

alcohol, spirits, and unfinished spirits, by months, fiscal year 1944_ _.. 162 

53. Summary: Production, withdrawals, losses, and stocks of undenatured ethyl alcohol, spirits, and unfinished spirits, and premises 

operated, by States, fiscal year 1944_ 162 

54. Summary: Production withdrawals, losses, and stocks of undenatured ethyl alcohol, years 1934-1944, inclusive 162 

55.' Production: Completely and specially denatured alcohol, by months, 

fiscal year 1944_ 162 

56. Withdrawals: Completely denatured alcohol, by formulas and by 

months, fiscal year 1944_ 162 

57. Withdrawals: Specially denatured alcohol, by formulas, fiscal year 

1944. 162- 

58. Withdrawals: Specially denatured alcohol, by leading formulas and 

by months, fiscal year 1944. 162 

59. Summary: Production, withdrawals, and stocks of denatured alcohol, 

and denaturing plants operated, by States, fiscal year 1944 162. 

00. Operations in specially denatured alcohol: By bonded dealers, by 

States, fiscal year 1944 162 

61. Operations in specially denatured alcohol: By manufacturers, by 

States, fiscal year 1944 1113 

62. Summary: Production, withdrawals, and stocks of specially denatured rum at denaturing bonded warehouses, by months, fiscal year 

1944 ,, 163 

63. Summary: Production, withdrawals, losses, and 'stocks of specially 

denatured rum at denaturing bonded warehouses, by States, fiscal 

year 1944 183 

64. Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1944 163 

65. Materials: Used in production of brandy, 'by kinds and by States, 

fiscal year 1944 163 

86. Production: Distilled spirits, by kinds and by months, fiscal year 1944_ 164 

67. Production: Distilled spirits, by kinds and by States, fiscal year 1944.. 165 

88. Production: Brandy, by kinds and by States, fiscal year 1944 185 

69. Withdrawals: Distilled spirits, total tax-paid, by kinds and by months, 

fiscal year, 1944 166 

70. Withdrawals: Distilled spirits, total tax-paid, by kinds and by States, 

fiscal year 1944 166 

71. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and 

by months, fiscal year 1944 167 

72. Withdrawals: Bottled-in-bond distilled spirits, tax-paid, by kinds and 

,by States, fiscal year 1944 167 

73. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds and by States, June 30, 1944 168 

74. Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 30, 1944 168 

, 75. Losses: Distilled spirits in internal revenue bonded warehouses due to 

leakage and evaporation, by kinds and by States, and losses due to 

other causes, bykinds, fiscal year 1944 169 

76. Summary: Production, withdrawals, and stocks of distilled spirits, by 

months, fiscal year 1944 169 

77. Summary: Production, withdrawals, and stocks of distilled spirits, 

and premises operated, by States, fiscal year 1944 170 

78. Summary: Production, tax-paid withdrawals, and stocks on hand 

June 30, of whisky and of total distilled spirits, fiscal years 1934 

to 1944, inclusive 170 

- . 
coisyrzwayi 

CONTENTS' 

Table 

79. Materials: Used in production of rectified spirits and wines, by kinds 

and by months, fiscal year 1944 

89. Materials: Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1944 171 

Si. Production: Rectified spirits and wines, by kinds and by monilia- 

&teal year 1944 172 

82. Production: Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1944 172 83. Bottling: Distilled spirits (rectified and unrectified) bottled for consumption, fiscal year 1944 173 84. Materials: Used in production of fermented malt liquors, by kinds 

and by States, fiscal year 1944 173 85. Summary: Production, withdrawals, losses, and stocks of fermented 

malt liquors, by months, fiscal year 1944 174 86. Summary: Production, withdrawals, losses and stocks on hand 

June 30, of fermented malt liquors, and breweries operated, by 

States, fiscal year 1944 175 87. Summary: Production, withdrawals, losses, and stocks on hand 

June 30, of fermented malt liquors, fiscal years 1934-1944, inclusive_ 177 88. Summary: Production, withdrawals, and stocks of cereal beverages, 

by months, fiscal year 1944 177 

-89. Summary: Production, withdrawals, and stocks on hand June 30, 

of cereal beverages, and plants operated, by States, fiscal year 1944_ 177 

90. Materials: Used in production of still wines, by kinds and by States, 

fiscal year 1944 178 

91. Production: Still wines produced and treatment of wines after fermentation, by months, fiscal year 1944 179 

92. Production: Still wines produced and treatment of wines after fermentation, by States, fiscal year 1944 180 

93. Withdrawals: Still wines, by months, fiscal year 1944 181 

94. Withdrawals: Still wines, by States, fiscal year 1944 1g2 

95. Summary: Production, withdrawals, losses, and stocks of still wines, 

by months, fiscal year 1944 183 

96. Summary: Production, withdrawals, losses, and stocks, June 30, of 

still wines, and bonded wineries and bonded storerooms operated, 

by States, fiscal year 1944 184 

97. Production, withdrawals, losses, and stocks of sparkling wines, by 

months, fiscal year 1944 185 

98, Production, withdrawals, losses, and stocks of sparkling wines, and 

number of premises operating, by States, fiscal year 1944 185 99. Production, withdrawals, losses, and stocks of vermouth, by months, 

fiscal year 1944- 186 100. Production, withdrawals, losses, and stocks fon hand June 30, of 

vermouth, and number of premises operated, by States, fiscal 

year 1944 188 101. Summary: Production, tax-paid withdrawals, and stooks on hand 

June 30, of still and sparkling wines, fiscal year 1934-1944, inclusive_ 187 102. Enforcement, Alcohol Tax Unit: Seizures and persons arrested, by 

months; fiscal year 1944 187 103. Enforcement, Alcohol Tax Unit: Seizures and pers'ons arrested, by 

States, fiscal year 1944 188 

TECHNICAL STAFF 

104. Analysis of the work of the Technical Staff during fiscal year 1944-

Income, profits, estate, and gift tax cases 189 105. Analysis of work on compromise, extension of time,'and final closing 

agreement cases, fiscal year 1944 1 190 

OFFICE OF TEE CHIEF COUNSEL 

Table 

106. Appeals Division: Cases appealed to The Tax Court of the United 

States, including those appealed from Tax Court decisions to 

appellate courts, fiscal year 1944 

107. Appeals Division: Number, and amounts, of cases shown in table 106 

for the fiscal year 1944 only, by class of tax and amounts involved_ _ 

108. Appeals Division: Circuit,and Supreme Court cases pending June 30, 

1944 

109. Appeals Division: Status of cases pending before The Tax Court of 

the United States June 30, 1944 

110. Appeals Division: Progress of cases in appellate courts on appeals 

from decisions of The Tax Court of the United States, fiscal year 

1944 

111. Appeals Division: Disposition of Supreme Court, Circuit Court, 

and Tax Court cases closed during fiscal year 1944 

112. Appeals Division: Disposition of cases closed by The Tax Court of the 

United States during fiscal year 1944 

113. Appeals Division: Number, and amounts, of cases pending in field 

divisions, by class of tax and amounts involved 

114. Appeals Division: Disposition of cases by The Tax Court of the 

United States during fiscal year 1944 

115. Claims Division: Cases appealed to United States Processing Tax 

Board of Review and The Tax Court of the United States, including 

those appealed to appellate courts, fiscal years 1939 to 1944, inclusive 

116. Claims Division: Number, and amounts; of cases shown in table 115 

for fiscal year 1944 only, by class of tax and amounts involved ' 

117. Claims Division: Status of processing tax cases pending before The 

Tax Court of the United States, including those appealed to 

appellate courts, June 30, 1944 

116. Claims Division: Results obtained in processing tax cases closed 

before The Tax Court of the United States, including those appealed to appellate courts, fiscal year 1944 

119. Claims Division: Civil cases received and disposed of by Processing Processing 

Tax Section, and number decided by courts, fiscal year 

120. Claims Division: Interpretative, corporate reorganization, and bankruptcy and receivership cases received and disposed of by Processing Tax Section, fiscal year 1944 

121. Claims Division: Review cases received and disposed of by Processing Tax Section, fiscal year 1944 

122. Claims Division: Civil cases received and disposed of by Processing 

Tax Section during the fiscal year 1944, by number of cases and 

amounts involved 

123. Claims Division: Cases received and disposed of by Reorganization 

Section, fiscal year 1944 

124. Claims Division: Liability involved in cases of Reorganization 

Section pending June 30, 1944 

125. Claims Division: Cases received and disposed of by Bankruptcy and 

ReceiverShip Section, fiscal year 1944 

128. Claims Division: Cases received and disposed of by Compromise 

Section, fiscal year 1944 

127. Claims Division: Liability involved in cases of Compromise Section 

pending June 30, 1944 

128. Claims Division: Results obtained in cases closed in Compromise 

Section, fiscal year 1944 

129. Civil Division: Cases received and disposed of during the fiscal year 

1944 

130. Civil Division: Results obtained in cases closed during the fiscal 

year 1944 

131. Civil Division: Results obtained in lien cases closed during the fiscal 

year 1944 

132. Civil Division: Civil cases pending at the beginning and end of the 

fiscal year 1944 

Page 

191 

191 

191 

191 

192 

192 

192 

192 

193 

193 

193 

193 

194 

194 

194 

-194 

195 

195 

195 

195 

195 

195 

198 

196 

,196 

197 

197 
X .CONTENTS . 

Table 

133. Civil Division: Number of Civil Division oases tried bythe Department of Justice and number decided by the courts during the fiscal 

year 1944 

134. Review Division: Number of cases received and dispinied of duribg 

the fiscal year 1944 , 

135. Review Division: Public decisions, promulgated under Treaury 

Decisions 4359 and 4583; during the fiscal year 1944 

MISCELLANEOUS STATISTICS 

136. Moneys paid to collectors as proceeds of In rem actions, judgments 

recovered in civil suits, fines and penalties imposed In criminal 

actions, and costs, as reported by clerks of United States courts 

(Form 158), year ended June 30, 1944 

137. Expenses of the Internal Revenue Service, fiscal year ended June 30, 

1944 

138. Summary of , internal revenue stamps issued to collectors of internal 

revenue and the Postmaster General during the fiscal years 1943 

and 1944 

139. Cost of printing and binding for the Internal Revenue Service, fiscal 

years 1943 and 1944 

,ANNUAL REPORT 

OF THE 

COMMISSIONER OF INTERNAL REVENUE 

TREASURY DEPARTMENT, 

OFFICE OF COMMISSIONER OF INTERNAL REVENUE, 

Washington, D. C., December 30, 1944. 

The honorable the SECRETARY OF THE TREASURY. 

SIR: I have the \honor to submit the following report upon the 

work of the Bureau of Internal Revenue for the fiscal year ended 

June 30, 1944: 

COLLECTIONS 

Total collections of internal revenue taxes'during the year amounted 

to $40,121,760,233, compared to $22,371,386,497 during the fiscal 

year 1943, an increase of $17,750,373,736, or 79 per cent. The total 

collections again set a record in the history of the Bureau. 

hccome tax collections for the year, including excess profits and 

amounts withheld by employers, amounted to $33,027,801,888, while 

the corresponding figures for the preceding year are $16,298,888,091, 

an increase of $16,728,913,797, or 103 per cent. This increase includes 

collections of $7,137,419,967 in excess of amounts withheld by employers during the fiscal year 1943. The totals shown for income 

tax also include payments by, individuals on declarations (Form 

1040ES). Other classes of taxes, including taxes on liquor lcapital 

stock, , estate, tobacco, sugar, retail excise , taxes, and employment 

taxes, also show increases over collections during the preceding year. 

The, following table shows the increases or decreases in general 

sources of internal revenue for 1944 compared with 1943: 

Summary of collections, fiscal years 1943 and 1944 

General source . 

Fiscal year I Increase or decrease (—) 

1943 1944 I Amount ,Per cent 

Income taxes: 

Corporation income tax $4, 524851,709. 88 $5,284,14485181 $763,294,142.43 16.9 

Individual income tax 6.943, 916,978. 59 10. 437.570.433.53 4, 493, 653,454.94 76.6 

Withheld on salaries and wages 686,015.010.47 7,823 434 977.46 7,137.419 966.99 1040.4 

Excess profits, declared value_ _ 84011,996.02 136,979,571.41 54,967,575.39 67.0 

Excess profits, Revenue Acts of 

1940, 1941, 1942 6,064863. el a. 73 9,345,198,293.03 4,231,334,679.30 84.6 

Excess profits, Vinson Act 420,488.82 39,036.47 —381,459.35 —90.7 

Unjust enrichment. 1.806 29405 433, 723.98 —1,374,570.07 —76.0 

Total 111?8, 888, 091.68 . 36, 021,801, 888. 19 16,728,913,796.63 102.6 

1 

Pats 

197 

197 

198 

199 

200 

206 

206 
Fiscalyew 

Class of tax' 

Income 

Miscellaneous internal revenue: ' 

Estate 

Gift 

Capital stock 

Sales 

Liquors 

alierlellaneous 

Miscellaneous excise 

Tobacco 

Coal 

Silver 

Sugar 

Total miscellaneous 

Employment and carriers taxes 

$565 237,111.00 

94,844,831.88 

7,539,978.18 

710,919.41 

3,327, 701.03 

3:020,730.09 

25,850,078. 20 

1,585,389.80 

583,817.46 

59,574. 52 

74.82 

131, 522, 918.38 

39,008,864.59 1 30, 219,028. 82 

$422, 198, 293.00 

84, 518,795. 73 

7,790, 308.76 

804,500. 44 

3, 7C, 350.11 

3, 513. 785. 98 

21, 098,275. 99 

1,860, 334. 07 

1,111,399.61 

351,761. 99 

7, 811.38 

104,611,323.96 

Grand total 666,051 481. 55 730, 974, 058. 

I Inckides, for familia taxes, 6449,230,715 from the Income Tax Ifni and $114,908,3367 rem the Accounts' 

and Collections Unit. The assessments of the Income Tax Unit include $17,531,144 made Under the Jeopardy 

provisions of section 279 of the Revenue Act of 1926 and section 273 of subsequent Revenue Acts. 

I Includes, for miscellsnanis internal revenue, $109,20,144.27 from the Miscellaneous Tax Unit, $25,254,-

044 from the Accounts and Gollebtions Unit, and $3,020,730.09 from the Alcohol Tax Unit. 

Includes, for employment and Wits taxes, $7,495,288.82 from employment tax activities of the Accounts and Collections Unit and $22,118,740 from collectors' offices. 

Refunds, etc.=--Payments for the refund of taxes illegally or erroneously collected and for redemption of stamps and drawbacks are 

made from sums appropriated for such purposes. 

Number of claims paid and the amount of refunds, payments, and repayments, 

includsng interest, during the fiscal years 1943 and 1844 

18, 948.10 

614, 425.48 

13, 838, 500 74 

4. 559. 290.52 

563, 373. 50 

1,032, 270.21 

331. 35 

2, 222 897.69 

563, 712.99 

30, 831.73 

85.65 

119, 411.33 

7, 298.04 

800.549.35 

41, 691.87 

78, 722 88 

119.826. 35 

418.82 

104.92 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

Summary of collections, fiscal years 1943 and 1944—Continued 

General source 

Fiscal year 

— - 

Increase or decrease (—) 

1943 1914 Aanotmt Far cent 

Alcohol taxes: 

Thatillett spirits; imported, exDisti

cise

➢ed spirit 4, domestic, excise 

Distilled spirits, rectification 

tax_ 

Flair taxes (on stocks of Jan. 12, 

1934, June 30, 1934, June 30, 

1938. June 30, 1940, Oct. 1, 1941, 

- Nev. 1, 1992, and Apr. 1, 1994)_ 

Bottle or container stamps 

Wines, including fortifymt 

brandy 

Fermented malt liquors, excise 

tax_ 

Special or occupational taxes 

Total • 

Miscellaneous taxes: 

Capital stock tax 

-Estate and gift tax 

Tobacco taxes 

Manufacturers' excise taxes 

Retail excise taxes 

MiecenaneoUs ' : tales' (atm* 

alone, communications, oleomargarine, documentary 

stamps, motor vehicle stamps, 

coal, etc.) 

Sugar tax 

' 'total 

Employment taxes: 

Federal Insurance Contributions Act 

Federal Unemployment Tax 

Act 

Carriers taxes 

Total 

..... 

Total collections 

$83, 908, 478.87 

698, 466,341 75 

18,838, 378.48 

111 M.34226. 27 

11,848, 903. 77 

33, 669, 479.66 

455, 634,420.81 

10, 245, 965.83 

$186, 871. 176. 22 

612, 565, 698.93 

18,874,169. 23 

85, 834, 272.82 

9,887,190.87 

34,108,880. 39 

559,151, 627.85 

11.484, 229.62 

$203, 461897. 35 

—85,1301 733.82 

37,790. 75 

—25, 704.853.45 

—1, 961, 272.00 

437,400. 73 

103,517, 207.04 

1, 238.263, 79 

2A3. 9 

—12.3 

0.2 

' .-6121. 

—16. 6 

L3 

22.7 

12.1 

1, 423, 646, 458.44 1, 618, 775,155. 93 195,121 829. 49 13.7 

328, 794,970. 85 

497,495,877. 49 

923, 857, 283.83 

604,749, 103. 30 

166, 285,869. 35 

726, 432 233.62 

53, 551,776. 72 

380, 702, 005.85 

511, 210, 336. 87 

988 483, 236. 89 

503,462, 170.36 

225, 232, 264.46 

1,068, 931,828.02 

68, 788,910.31 

51,907, 035.00 

83, 714, 659.38 

64, 825 953.26 

—1, 286,932. 94 

59,966,395.11 

832498 594.40 

15,237,13E59 

05N CI COCO an* tli k"dg 44 

3, 168148 914 96 

-- 

3,738 810, 752.76 M6, 668, 837.80 18. 6 

vww=ww 

1,131, 548128 89 

158 307, 66217 

211,151, 292 73 

1, 290, 029.857. 95 

128 136,565.38 

265,011,013.06 

151 478721 76 

27, 328, 901 21 

55,859. 77833 

14.0 

17.5 

26.5 

1,498, 701 033.59 

22, 37i, 386, r . 55 

1, 738 372,435 89 

- ' 

288607, 462.30 

__., .___-•-.-e'l _. 

17, 750,37179a 13 , 

16.0 

49,121, 760,232. 77 8 

Co Wien atom-mg of collections by quarters, fisted years and 1944 

Quarter ended Income taxes I 

Miscellaneous. 

internal revenue 

taxes 

Employment. 

taxes, bechtding 

carriers taxes 

- Total 

,„,e.,,i.Th „,_ 

•"'"''''''''""' 

Sept. 30, 1942 

Dec. 31, 1942 

March 31, 1943 

June 30, 1943 

Fiscal year 1243_ __ .. 

Sept. 30, 1913 

Dec. 81, 1943 

March 31, 1044 

Itme 30,1944 

Fiscal year 1944 

$2108,605, 539.68 

2,404, 623, 301.45 

5, 598, 075,965.15 

5, 787, 583, 285. 29 

$1,114, 604,265. 59 

1,323, 526,622. 73 

1,088,680,148.41 

1,017,002,394 67 

2328,397,037.27 

342,376,851.78 

443,239,311.45 

388,691,833.11 

$3 949, 608 78164 

9,070, 526,775.94 

7,129,975,425.01 

7,221,277, 51806 

16, 298,888,091.50 

, 

4,673,793,371.40 1,498, 705,033.59 22,371,386,496.65 

6, 238 795, 989.91 

7, 705,042,607. 34 

, 9,419,217,971.68 

9,666,744,229.36 

1,641,628,402.71 

1,186,461, 546.80 

1,123,387,042.43 

1, 404,110,9'26.75 

407,412,329.48 

395,937,412.67 

489, In 038. 13 

445,869165. 58 

8, 285,835,722.10 

0, 287, 441, 858.81 

11, OM, 701 092,19 

'11,516,719,811.67 

13 027,801,888.19 ii ass, to, 208. 69 I, 738,372, Mt se 40,121,mo, 231 77 

NC/rt.—The capital stock tax is due to be paid in the September quarter and the gift tax In the March 

Quarter. Other miscellaneous taxes are payable monthly. 

I Heretofore excess profits taxes and unjust enrichment taxes have been included in miscellaneous Internal 

revenue taxes. In this table they are included with other income taxes. 

In the appendix will be found tables showing the amount of internal 

revenue receipts in detail for the year, with statements of comparative 

collections by districts, States, and Territories, during the fiscal 

REPORT OF COMMISSIONER -OF INTERNAL REVENUE 8 

years 1943 and 1944. Tables are also presented showing the quantities of liquor, tobacco, oleomargarine, etc., tax-paid for consumption. 

Additional assessments. —The additional assessments, including 

interest and penalties, resulting from office audits and field investigations made during the fiscal years 1943 and 1944, were as follows: 

Class of tax 

Refund of internal revenue collections: 

Income taxes 

Miscellaneous toternal revenue taxes: 

Bituminous coal 

Capital stock 

Distilled spirits 

Estate 

Gift 

Miscellaneous tax_ 

Narcotics 

Sales 

B 

ram 

Employment taxes: 

Carriers 

flans] Theurmece 

Contributions 

Act 

Federal Unemployment Tax 

Act 

Agricultural adjustment 

Total 238; 390 2,109, 242 

58, 519 

71 

1,988 

11 923 

1.939 

523 

2,811 

117 

1, 816 

343 

180 

43 

44, 572 

12, 290 

220 

1943 

Number of 

claims 

, 993, 016 

140 

1, 389 

17.076 

1,823 

417 

3,889 

217 

1, 842 

439 

518 

104 

69, 865 

13, 603 

44 

1944 

838 618, 140. 64 

11, 545.39 

949, 263. 80 

742, 948 44 

6, 320, 792 37 

530.368. 45 

976,956. 95 

214.18 

2, 111,900. 53 

811, 873.72 

6, 648.79 

5,096. 00 

1, 372826. 97 

1, 448, 249.95 

60, 659, 779.37 

Amounts refunded or repaid 

6. 752 955.69 

1943 

9190, 154, 109. 14 $6, 930, 110. 44 1341 900.86 

147, 748, 104. 54 

2, 205, 446 97 61, 373.64 63 288.85 . 

428, 220.92 891,602. 70 94, 488.15 

9,599, 618 47 

1, 969,194. 12 50, 977.00 

60, 795. 83 291 09 

1944 1913 

8, 896,972.98 

Interest allowed (Included 

in amount refunded) 

, • 

1,555. 5.1 

96, 404.3W 

21, 171 lit 

541, 856. 72 

65, 722.48 

42 262, 84 

i57, 910.21 

29.96 

1, 114. 63 

5, 17.1,53 

se eel iv 
4 REPORT OF COMMISSIONER hi4TRRNAL REVENui 

Number of claims paid and the amount of refunds, payments, and repayments, 

including interest, during the fiscal years 1948 and /944-Continued 

Class of 

Number of 

claims Amounts refunded of repaid In allewed (inclued in amint nirefnded) 

1943 1944 1943 1944 1943 1944 

Repayments (not refund 

of taxes erroneously collected): 

Redemption of 

stamps: 

Distilled spirits._ 1, 564 1, 350 $187, 326.23. $260, 688.83 3801.04 3667.39 

Miscellattebus 12,611 9,184' 228, 783. 14 . 334, 912 42 4,665. 88 11,661. 65 

Narcotics ' 66 786 411.04 1,507.10 

Silver 2 .. .-... . ... 10, 303. 57 

Tobacco 234 1;894 2,0111.098. 73 2, 328, 011.14 

Total 16, 474 13,185 2,416.6l&14 2, 935, 423.06 5, 268.72 12, 469.04 

Drawbacks 

Alcohol 1, 237 1,198 613, 238. 33 564.178. 28 

Tobacco 112 23 28, 446. 90 3,206. 75 

• 

Total 1, 349 1, 221 641, 685.23 567,385.03 

Grand total.. 254, 213 3,118,648 63, 718,082.74 151,250,912. 63 8.902, 239.70 9, 612,167. 51 

Nom-There were also refunded from Philippine coconut oil tax collections (trust fund) be amount of 

$135,581, with no interest, covering 276 claim , for the fiscal year 1943 and the amount of $36,732, with no 

interest, covering 108 claims, for the nod yea 1944. 

The ligureS in this table will not agree with those in later sections of this report for the reason that the 

amounts shown in the later sections relate to claims disposed of by the units, whereas this table shows the 

actual payments made. 

COST OF ADMINISTRATION. 

The amount of $133,821,735 was appropriated for the , fiscal year 

1944 for salaries and expenses in connection with the assessment and 

collection of internal revenue taxes and the administration of the 

internal revenue laws. The Bureau transferred the sum of $525,000 

to the Post Office Department for expenses in connection with the 

sale of motor vehicle use stamps. The expenditures and obligations 

against the Bureau appropriation were $129,416,848, leaving an unexpended balance of $3,879,887. The expenditures do not include 

amounts expended for refunding taxes illegally or erroneously collected and for redeeming stamps. The cost of collecting $39,991,- 

717,001 (excluding $130,043,232 collected by post offices) during the 

year was $0.32 per $100, compared with $0.44 per $100 of collections, 

for 1943. 

During the fiscal year ended June 30, 1944, there were in the field 

and departmental service of the Bureau 20,215 appointments and 

12,794 separations. The number of separations includes 1,674 employees who were granted military furloughs and 198 retirements, of 

which 71 were on account of disability. There were also 53 employees 

separated far disciplinary reasons. The distribution of personnel in 

the field and departmental service of the Bureau is shown in the 

table following . 

REPORT OF GOMMISSIONER ,OF INTERNAL REVENUE I

Branch of service lune 30, 

1943 

lune 30, 

1914 

Increase of 

decrease(-) 

Employees in the departmental service ' 4.377 14, 273 

4101111-

9zEP,t1 I " 1 a 

Office of collectors of internal revenue 20,263 ID, 828 

Supervitors of accounts and collections 47 70 

Internal revenue agents' forces: • 

Income and estate taxes 5,815 3 5, 822 

Miscellaneous and sales taxes 67 63 

Offices of district supervisors 4,472 4 4,448 

Miscellaneous field force (Alcohol tax Unit) ' 12 13 

Field force (Intelligence Unit) 426 409 

Field force (Technical Staff) - 498 488 

Field force (Assistant General Counsel's Office) 331 224 

Field. force.(SalarY Stabilisation Unit) 130 408 

Processing Division ' 4 2,520 

• . Total 36,47 46,171 9,733 

I Excludes 140 temporary employees. 

s Excludes 1,385 temporaryemployees. 

3 Excludes 20 temporary employees. 

Excludes 127 temporary employees. 

Protessing Division established by Commissioner's Mimeograph, Coll. No. 5552, dated Aug. 5, 1943. 

IMPORTANT LEGISLATION ENACTED DURING THE FISCAL YEAR 1944 

AFFECTING THE BUREAU OF INTERNAL REVENUE 

SEVENTY-EIGHTH CONGRESS, FIRST SESSION' 

Public Law 172, approved October 26, 1943, amends sections 711(a) 

and 735(c) of the Internal Revenue Code so as to exempt from the 

excess profits tax certain income derived from bonus payments made 

by any agency of the United States Government on account of the 

production in excess of a specified quota of a mineral product extracted or recovered from mine tailings by a corporation which owns 

no economic interest in the mineral property from which the ore containing such tailings was mined' 

Public Law 178, approved October 28, 1943, amends section 453 

of the Internal Revenue Code sous to allow the entire victory tax 

credit currently against the victory tax for the taxable year, and repeals section 454 of the Internal Revenue Code, relating to the postwax credit or refund of victory tax. 

Public Law 180, approved November 4, 1943, amends section 

3475(b) of the Internal Revenue Code so as to provide that the tax 

on amounts paid for the transportation of property shall not apply 

to amounts paid for the transportation of property to or from' the 

Government of the United States, or any State, Territory, or political 

subdivision thereof, or the Distrid of Columbia, or to amounts paid ' 

to the Post Office Department for the transportation of property. 

Public Law 201, approved December 17, 1943, amends section 

722(d) of the Internal Revenue Code to extend the time within which 

applications for relief under section 722 must be made; section 292 

of such Code to remove or limit liability for interest on any part of a 

deficiency resulting from such relief; section 3771 of such Code to 

provide a coroll rule with respect to overpayments so resulting; 

and section 162(d)

ary 

 of such Code to liberalize the provisions of law 

relating to exempt stock bonus, pension, profit-sharing, or annuity 

plans. 

Public Law 211, approved December 22, 1943, amends sections 

1400 and 1410 of the Internal Revenue Code to suspend for the first 

two months-of the yea,'" 1.944 the automatic increase in the tax Yates 

under the Federal Insurance Contributions Act. 
REPORT OF COMMISSIONER OF INTERNAL REVENUE 

SEVENTY-EIGHTH CONGRESS, SECOND SESSION 

Public Law 235, Revenue Act of 1943, was enacted February 25, 

1944, after having been returned by the President without approval 

on February 22, 1944. It amends generally the income tax and 

excess profits tax provisions of the Internal Revenue Code; repeals 

the earned income credit and the credit against the victory tax; 

reduces the rate of the victory tax from 5 to 3 per cent; discontinues 

deductions for Federal excise taxes not constituting expenses otherwise deductible; makes the personal exemption and credit for dependouts determinable as of July 1 of the taxable year; provides for a 

special deduction of $500 for the blind, and for exclusion from gross 

income of mustering-out pay of servicemen and certain cost-of-hiring 

allowances of Federal civilian employees abroad; taxes certain backpay awards at rates prevailing when the pay was earned; modifies 

the penalties for failure to file declarations and pay estimated tax 

within the time prescribed •by law and for underestimating the tax; 

provides that, where the assets of an insolvent corporation under-

• going reorganization in a bankruptcy or receivership proceeding are 

transferred to a new corporation, the basis of such assets for income 

and excess profits tax purposes in the hands of the new corporation 

shall be the same as in the hands of the old corporation, and that no 

gain or loss shall be recognized to the transferor corporation upon 

such transfer, or to the participating security holders upon an exchange of securities of the old corporation for securities of the new 

corporation; extends the privilege of using percentage depletion to 

a number of additional minerals, and defines the term "gross income 

from the property" for purposes of determining the percentage depletion 'of mines; provides that at the election of the taxpayer the 

cutting cf timber may be treated as a sale giving rise to taxable gain 

or loss in an amount measured by the difference between the fair 

market value as of the first day of the taxable year in which the 

timber is cut and the adjusted basis for depletion; applies the capital 

gain rates with respect to appreciation in the value of such timber 

and treats as an ordinary loss a decline in such value; treats timber 

disposed of under any form of contract as a sale resulting in capital 

gain or ordinary loss; requires returns of certain organizations exempt 

from taxation; allows corporations a limited deduction for contributions to veterans' organizations; provides for the disallowance of 

deduction or credit if such deduction or credit results from an acquisition which is made principally to evade or avoid income or excess 

profits tax; denies certain deductions if attributable to a business 

operated by an individual, if the deductions (exclusive of interest 

and taxes) exceed the gross income from such business by more than 

460,000 in each of five consecutive taxable years; prevent, a form of 

double taxation which otherwise would arise in some cases upon 

distribution to legatees, heirs, and beneficiaries of income previously 

taxed to the estate or trust; and provides that the income of a trust 

shall not be taxable to the grantor merely because the income, in the 

discretiim of certain persons, may be applied for the support or 

maintenance of the grantor's 'legal dependents, except to the extent 

that such income is so applied or distributed. 

The said Act increases the excess profits tax rate from 90 to 95 

per cent and the specific exemption from $5,000 to $10,000; reduces 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 7 , 

the excess profits credit based on invested capital in brackets.over 

$5,000,000; grants special excess profits tax relief to lessors of certain 

mineral properties and timber blocks, certain natural gas companies, 

and corporations operating commercial airlines; and excludes personal 

service corporations, personal holding companies, certain domestic 

corporations engaged in foreign trade, and certain commercial airline 

companies, which are members of an affiliated group, from the group 

(unless they consent to be so included) so as to preserve their exemption from excess profits tax. 

The aaid Act also amends the provisions of the Internal Revenue 

Code to increase the rates_of excise taxes on admissions; dub dues 

and initiation fees; jewelry welry; furs; toilet preparations; billiard and 

pool tables and bowl' alleys; electric light bulbs; telephone and 

telegraph services; transportation of persons, etc.; and imposes a 

new tax on luggage. It also contains estate and gift tax amendments 

and other miscellaneous provisions affecting the internal revenue 

laws; provides rules for the determination of the value of unlisted 

stock and securities of a corporation; permits the grantor of a trust 

created before January 1, 1939, to release on or after January 1, 1939, 

and before January 1, 1945, certain powers of *control with respect 

to the distribution of the property or the income without 

being subjected to the gift tax; extends the time within which powers 

of appointment' may be released free of estate and gift taxes to January 1, 1945; repeals those provisions of the Current Tax Payment 

Act of 1943 which relate to the additional increase in 1943 tax in 

cases where income is substantially increased in comparison with 

income for the base year; permits, in certain cases involving deficiency 

or overassessment of one tax imposed by Chapter 1 or 2 of the 

Internal Revenue Code, certain related but otherwise barred adjustments of any other such tax; removes the restriction which limits 

, the credits for contributions Suede to a State unemployment fund to 

those made before June 30 following the due date of the Federal tax 

return; and provides that the automatic increase in the 1944 rate of 

Social Security tax shall not apply. 

Further, the said Act amends the provisions of the internal revenue 

laws to (1) increase the taxes in respect to wines, fermented malt 

liquors, distilled spirits, and imported perfumes containing alcohol,• 

to impose upon tax-paid wines, fermented malt liquors, and distilled 

spirits floor stocks taxes equal to the difference between the taxes 

already paid and the rates of tax imposed by it; to increase the rate 

of drawback of tax on fully tax-paid domestic distilled spirits used 

in the manufacture of medicines, medicinal preparations, food products, flavors, and flavoring extracts which are unfit for beverage 

purposes; and to increase the rate of drawback on distilled spirits for 

export to keep pace with the tax increase on distilled spirits; and (2) 

make 'the person using fully tax-paid domestic distilled spirits in the 

manufacture of medicines, medicinal preparations, food products, 

flavors, or flavoring extracts unfit for beverage purposes, eligible for 

drawback (refund) at the time such distilled spirits are so used. 

Public Law 315, the Individual Income Tax Act of 1944, approved 

May 29, 1944, amends generally the provisions of the Internal Revenue 

Code relating to the income tax on individuals and the collection of 

income tax at source on wages; provides, for purposes of the surtax 

616088-44-2 
REPORT OF COMMISSIONER OF INTERNAL ItEVENTTE 

on individuals, a Uniform exemption of $500 for each person with 

respect to whom exemption may be claimed, including each dependent 

as defined in the Act for whom the taxpayer furnishea more than half 

the support for the calendar year in which the taxpayer's taxable year 

begins, whose gross income for such calendar year is less than $500, 

and who is a citizen or resident of the United States or a resident of 

Canada or Mexico; repeals the victory tax; combines the old normal 

tax and surtax into a single surtax; imposes a new normal tax of i 

3 per cent on an individual's net income in excess of $500 with no 

credit for dependents; requires anyone having gross income of $500 

Or-more to file a return; defines adjusted gross income as.gnss income 

less business deductions, deductions attributable to rents antlitivalties, 

and losses from the sale or exchange of property; revises Supplement 

T of Chapter 1 of the Internal Revenue Code so that the table therein 

provided may be used at his option by a taxpayer with adjusted gross 

income of less than $5,000, regardless of the source of the income, and 

allows such taxpayer so using the table a standard deduction of 

approximately 10 per cent of adjusted gross income; permits a taxpayer with adjusted gross income of $5,000 or more to claim, in lieu 

of his actual deductions, a standard deduction of $500; provides that 

a. taxpayer filing declarations of estimated tax may amend his declaration on or before January 15 next following the close of the calendar 

year if on the calendar year basis, or on the, date corresponding to 

such January 15 if on a fiscal year basis, and under certain conditions 

if a return is filed on or before such date it will serve also as the final 

declaration of estimated tax; permits an individual whose estimated 

gross income from farming for the taxable year is at least two-thirds 

of the total estimated gross income from all sources for the taxable 

year to make a return on or before January 15 next following the 

close of the calendar year if on the calendar year basis, or on the date 

corresponding to such January 15 if on a fiscal year bass, in lieu of 

making any declaration of estimated tax; changes the requirements 

for filing declarations of estimated tax so that a declaration is not 

required unless gross income from wages can reasonably,be expected 

to exceed $5,000 plus $500 for each surtax exemption other than the 

taxpayer's, or the gross income other than wages can reasonably be 

expected to exceed $100 and the gross income to be $500 or more; 

provides that earnings of a minor child are to be included only in the 

gross income of the child but responsibility rests upon the parent for 

the payment of that portion of the child's tax resulting from the inclusion of such earnings in the gross income of the child; and supplies a ' 

new definition of the term "deficiency." 

The withholding system is modified by said Act so as to withhold, 

on and after January I , 1945, approximately the full tax liability 

in the case of a taxpayer whose gross income is derived solely from 

wages not in excess of $5,000, and it is provided that S individual 

whose gross income is less than $5,000 and whose income which is not 

subject to withholding does not exceed $100, may choose to have his 

tax determined by the collector if his income consists entirely of compensation for personal services, dividends, or interest. 

Public, Law 333, the Public Debt Act of 1944k approved June 9„ 

1944, amends section 1650 of the Internal Revenue Code so as to 

reduce the war tax rate on amounts paid at cabarets, roof gardens, A 

etc., from 30 per cent to 20 per cent. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 9 

Public Law 345, approved June 20, 1944, amends section 3508 of 

Chapter 32 of the Internal Revenue Code to provide that no tax with 

respect to sugar imposed by that chapter shall be imposed after 

June 30, 1947. 

Public Law 383, approved June 30, 1944, amends the Act of October 

2, 1942 (Public Law. 729, Seventy-seventh Congress), to extend to 

June 30, 1945; the provisions of the wage and salary stabilization 

program. 

Public Law 390, approved June 30, 1944, makes the suspension of 

the additional tax on the processing of coconut oil imposed by section 

2470(a)(2) of the Internal Revenue Code terminate on June 30,1946; 

and amends section 400 of the Internal Revenue Code to correct a 

typographical error. 

ACCOUNTS AND COLLECTIONS UNIT 

The Accounts and Collections Unit is the central administrative 

organization for the 64 internal revenue collection districts and 

makes the administrative audit of all expenditures for the Internal 

Revenue Service. The Unit also administers the employment taxes 

imposed under Chapter 9 of the Internal Revenue Code, the taxes 

under Subchapter A (Federal Insurance Contributions Act) be' 

with respect to employment by others than carriers, Subchapter 

with respect to employment by carriers, and Subchapter C .(Federal 

Unemployment Tax Act) with respect to the tax on employers of 

eight or more. 

There were 79,359,029 tax returns filed in collectors' offices during 

the fiscal year 1944, Aan increase of 22,060,035 over the previous year. 

Of the total returns filed; 62,795,006 were income and excess profits 

tax returns, an increase of 22,287,692 during the fiscal year. The 

increase in the number of returns filed may be attributed largely to 

the filing of declarations of estimated tax, as required by the Current 

Tax Payment Act of 1943. In addition to the total of 79,359,029 

returns, there were a number of nontaxable and nonassessable 

individual income tax returns filed during the fiscal year which had 

not been counted at the close of the year. 

On November 1, 1943, the Processing Division was established in 

the city,of New York to provide a central agency for performing new 

tasks incident to the program of current tax collection. The functions 

of this division consist primarily of assembling and sorting the documents \evidencing withholding or prepayment of income tax, associating and comparing them with annual returns filed by individuals, and 

preparing schedules of overpayments to be certified for refund by 

collectors. . During the fiscal year ended June 30, 1944, this division 

was in process of organization and only the initial phases of its complete 

cyele of operations were effected. In that period, approximately 

165,000,000 documents of all kinds were received and were in process, 

and 2,693,697 •overpayments were placed on schedules for refund. 

A total of 16,257,204,444 revenue'stamps;valued at $3,303,693,383, 

was issued to collectors of internal revenue and the Postmaster 

General, compared with 16,529,206,905 stamps, valued at $3,122,-

024,388, issued during . 1943. 

Revenue stamps returned by collectors of internal revenue and by 

the Postmaster General, and credited to their accounts, amounted to 
10 REPORT OF. COMMISSIONER. OF INTERNAL REVENUE 

$592,355,269. There were 109 applications allowed for restamping 

packages from which the original stamps had been loet, mutilated, or 

destroyed, compared with 191 applications in. the preceding year. 

During the year, 268,884 income tax, 112,238 miscellaneous tax, 

and 564,068 employment tax returns were investigated by field deputy 

collectors, and 5,073,679 information returns were venfied. At the 

close of business June 30, 1944, there were outstanding in the 64 collection districts, for field investigation, 45,500 income tax returns, 

compared with 60,284 as of June 30, 1948. The number of information returns on hand June 30, 1944, was 7,330,793, compared with 

6,313,407 as of June 30, 1943. On June 30, 1944, there were 245,089 

warrants for distraint in the custody of the collectors' field forces for 

collection, compared with 250,477 as of June 30, 1943. 

Collectors of internal revenue, after having taken the necessary 

-administrative action, transmitted to the Bureau or otherwise disposed of 425,273 claims, as compared with 358,841 claims in 1943, 

' an increase of 66,432. The number of claims on hand in collectors' 

offices at the end of the fiscal year was 43,773, compared with 29,730 

at the close of the previous fiscal year. 

Field deputy collectors of internal revenue served 491,078 warrants 

for distraint, which resulted in the collection of $83,338,767. An 

average of 9,057 producing field deputy collectors made a total of 

3,796,416 revenue-precluding investigations, including the serving.of 

warrants for distraint, compared with 3,301,745 revenue-producing 

investigations made by an average of 6,395 producing field deputy 

collectors in the preceding year. The total amount collected and 

reported for assessment by field deputy collectors was $245,317,947, 

as compared with $150,643,949 in the previous year. The average 

number of investigations- made per field deputy and the average 

amount of tax collected and reported for assessment were 420 and 

$27,086, respectively, as compared with 516 and $23,557 in 1943. 

l'he supervisors of accounts and collections submitted 76 reports 

covering their examination of the accounts of collectors of internal 

revenue during the year, compared with 81 reports submitted during 

the year ended June 30, 1943. Eleven new coltectors and six acting 

collectors were installed by the supervisors during the fiscal year. 

Seven collectors' offices were transferred under renewal bonds. 

In administering the personnel of the several collection districts, 

the provisions of the Classification Act of 1923 and amendatory Acts, 

and decisions of the Comptroller General relating thereto, have been 

closely adhered to. The policy has been continued of making such ' 

appointments as have been authorized in the field collection service 

at the minimum salary rate of the appropriate grade, and all applications for positions have been carefully scrutinized and investigated 

with a view to maintaining the usual high standard of requirement 

for employment. 

The Disbursement Accounting Division adrctinistratively examined 

and recorded 1,552 monthly accounts of collectors of internal revenue, 

internal revenue agents in charge, Technical Staff, and district supervisors, including the San Juan (P. R.) branch of the district of Maryland and the Honolulu (T. H.) branch of the San Francisco Alcohol 

Tax District No. 14, comprising a total of 182,454 vouchers, in addition to which 4,568 expense vouchers of employees and 29,296 vouchers. 

REPORT OF ,COMMISSIONER OF INTERNAL REVENUE 11 

covering passenger and freight transportation and miscellaneous 

expenses were audited and passed to the chief disbursing , officer, 

Treasury DepartMent, or the General Accounting Office for payment. 

Assessments of employment taxes. During the year, 4,820 assessment lists, consisting of 9,175,302 items totaling $1,841,783,000, an 

increase of $384,800,818 over the previous year, were approved by 

the Commissioner. These lists included original and additional 

assessments of taxes under Chapter 9 of the Internal Revenue Code, 

formerly Titles VIII and IX of the Social Security Act and the Carriers 

Taxing Act of 1937. Included in this total were 1,802 lists prepared 

by the collectors' offices and adjusted by the Bureau, consisting of 

9,124,740 items totaling $1,834,287,711, and 3,018 lists prepared in 

the Bureau, consisting of 50,562 items totaling $7,495,289, as further 

analyzed in the following tabulations: 

Analysis of employment tax assessments appearing on collectors' lists 

Sources ' Items Tax and penalty Interest Total 

Federal Insurance Contributions Act_ 

Federal Unemployment Tax Act 

Carriers taxes 

Total 

8,650, 522 

941,4262 

32,956 

$1, 389, 933,870.45 18$ 121, 353.30 

201,408, 505.92 

$736, 

534, 

54, 

985.89 

202.95 

702. 47 

$1, 390, 170, 

182, 655, 

261, 461, 

855.2E 

M6.25 

298. 39 

8,124,790 1, 832, 961,819.67 1, 325, 891.31 1, 834,287, 710.98 

Analysis of employment tax assessments appearing on Commissioner's lists 

Sources Items Tax Penalty Interest Total 

Federal Insurance Contributions Act 16,231 $794,288.74 $97, 120. 61 $88, 839.54 $980, 245.89 Federal Unemployment Tax Act 34,214 5, 335, 982.53 412,782. 79 620, 559.688 6, 368,825.00 

Carriers taxes 117 126 959.26 215.65 20, 543.02 196, 217.93 

Total 80, 562 6, 255, 230.53 510,119. 05 729, 939.39 7, 495, 288.82 

Taos under the Fectleral insurance Contributions Act.—Collections 

of taxes imposed under the Federal Insurance Contributions Act 

amounted to $1,290,024;857 for the year, as compared with $1,131,-

546,129 for 1943, an increase of $158,478,728. These amounts 

include both the employees' tax and the employers' tax, each of which 

was imposed at the rate of 1 per cent of taxable wages paid. Returns 

under the Act are required on a quarterly basis, 8,587,017 being filed 

during the fiscal year, as compared with 8,939,225 filed in the preceding year. The complete and final audit of returns under the Act is 

conducted in the offices of collectors of internal revenue. 

The following table sets forth information relative to claims disposed of under the Federal Insurance Contributions Act and/or 

Title VIII of the Social Security Act: 

Claims under at Faieral Insurance Contributions Act and/or -Title VIII of the 

Social Security Act, except special refunds under section 1401(d) of the former 

Act, received and disposed of during the fiscal year 1944 

Number 

Pending at beginning of yea r 4, 198 

Filed during year (new claims) 13, 639 

Received from other sources 443 

Total to be disposed of 18, 280 
12 REST 43F COMMISSIONER OF INTRahmio taus 

Claims under the Federal Insurance Contributions Act andlor Tide VIII of ae 

Claims—Continued. 

Social Security Act, except special 'refunds under section 1401(d) of the former 

Act, receiveckand disposed of during the fiscal year 1944—Continued. 

Number 

Allowed4n full or in part it, 915 

Rejected 2.386 

Canceled 165 

Total disposed of 13,466 

Pending at end of year 4, 814 

Certificates of allowance issued when no claims were filed 2, 251 

Overassessrnents settled by: tang 

Abatement $1, 546,788. 66 

Credit 129, 945. 77 

Refund 641, 730. 79 

Total 2„318, 465. 22 

Interest 88, 888. 69 

Grand total 2, 407, 353. 91 

Hors.—The amount involved in claims flied during the year 1914 was $3,048,318. Included in the allowed 

claims shown In the above tabulation were 2,194 collectors' claims for abatement, of which 198 were multipleof $37,139, plus interest of $195. The amount involved in the claims rejected during the year totaled $896,588. 

item claims involving 2,010 items. There were also allowed 1,118 collectors' claims recommending refunds 

Sp” eeieb refwads.—Under the provisions of section 4401(d) of the 

Federal Insurance Contributions Act, effective with the calendar 

year 1940, an employee performing services for more than one employer during a calendar year may obtain a refund of the amount of 

employee's tax deducted from his wages and paid to the collector 

which is in excess of the tax on the first $3,000 of such wages. To 

obtain such a refund the employee must file a claim after the calendar 

year in which the services were performed and within two years 

after the calendar year in which the wages involved are paid. - 

Claims for special refund, under section 1401(d) of the Federal Insurance Contributions Act, received and disposed of during the fiscal year 1944 

Claimer . - Number 

Pending at beginning of year 17, 411 

Received from other sources 84' 1117641 

 Piled during year (new claims) 

Total to be disposed of 102, 246 

Allowed in bill or in part 65, 223 

Rejected 853 

Canceled 169 

Total disposed of 66,245 

Pending at end of year 36, 001 

Nors.—The amount involved in claims Bled during the year 1944 was 21,888,023. In connection with the 

claims allowed, $1,248,872 was recommended for refund, and the amount involved in .the claims acted 

was $18,000. 

Offers in compromise. —On July 1, 1943, there were on hand 694 

offers in compromise, aggregating $154,925, which had been submitted 

in settlement of an aggregate liability of $427,934, incurred under 

Title VIII of the Social Security Act and/or EedOrel Insurance 

Contributions Act. There were 887 offers received, hi the total' 

amount of $180,084, involving an aggregate liability of $615,312; 775 

offers in the amount of $152,155 were accepted in settlement of liability of $342,944; 173 offers, amounting to $43,910 and involving 

RESORT-Or COMMISSIONER OP INTERNAL REVENUE . 13 

liability of $124,577, were rejected; 45 offers, totaling $8,601, for liability of $23,036 were withdrawn; and 24 offers, amounting to $3,203„ 

payable on the installment basis, covering liability of $15,424, were 

terminated by default, leaving on hand at the dose of the year 564 

offers totaling $127,140 and involving liability of $537 235. 

Cooidination with , the Social Security BOard.—The bureau and the 

Social Security Board continued to coordinate their decisions on 

questions involving provisions common to Title II of the Social 

Security Act and the Federal Insurance Contributions Act. At the 

beginning of the fiscal year, 114 inquiries from the Board relating 

to such provisions were pending before the Bureau. During the 

fiscal year 473 similar inquiries were received from the Board, and 

470 were disposed of, leaving 117 pending at the dose of the fiscal 

year. Copies of 64 opinions of the General Counsel of the Federal 

Security. Agency were furnished to the Bureau, and copies of 115 

opinions of, or rulings approved by, the Chief Counsel for the Bureau 

were transmitted to the Federal Security Agency. 

lax under the Federal Unemployment lax Act. —The tax under the 

Federal Unemployment Tax Act is imposed on employers of eight or 

more. The rate is 3 per cent on taxable wages paid during 1943 

with respect to employment. Collections amounted to $183,336,565, 

as compared with $156,007 662 for the fiscal year 1943, an increase of 

27;328,903. Returns, on Form 940, are required on an annual basis, 

418757 being filed during the fiscal year, as compared with 397,595 

filed during the preceding fiscal year. 

The return for each calendar year is due on January 31 following 

the close of the year unless an extension of time for filing is granted. 

A taxpayer is entitled to a credit against the tax imposed by the 

Act for contributions paid into unemployment funds under a State 

unemployment compensation law which is approved and certified by 

the Social Security Board to the Secretary of the Treasury. For the 

calendar year 1943, unemployment compensation laws of the 48 ' 

States, the District of Columbia, and the Territories of Alaska and 

Hawaii were so approved and certified. The maximum credit allowable is 90 per cent of the tax and, with certain exception, to be 

allowable to that extent the contributions must be paid into the State 

funds on or before the date the Federal return is required to be filed. 

Contributions paid after that date are allowable as a credit against. 

the tax, but credit with respect to such contributions is limited to 90 

per cent of the amount Which would have been allowable had such contributions been paid on or before the due date of the Federal return. 

Sections 601 and 602 of the Revenue Act of 1943 provide that contributions may be paid at any time and, upon such payment; may be 

allowable as credit against the Federal tax.. Other provisions incorporated in the Revenue Act of 1943 permit certain credits to be allowed 

notwithstanding that claims for refund or credit were rejected prior 

to the enactment of such Act, and where offers in compromise had 

been accepted prior to such enactment. 

For the purpose of enabling the Bureau to determine whether the 

credit claimed by a taxpayer for contributions to a State fund is correct, each State hirnishes the Bureau with a statement for each employer, showing the amount of contributions paid by the employer on 

or before the date the Federal return is required to be filed and the 

amounts and dates of payments made thereafter. During the year 
14 RF:POIIT OF COM:\US8IOXER 01" IXTEUXAL nE\'E~\·.;

there- \\,'r(' n'I"\'in..d from the Statl':; 701.l,9~.; sue·h ~tttt';III('lIt5 for the 

venT'S HJ36 to 194:3, inclusiYe, 

• III udditiun to til{' credit tl~l'ljn..t 111(' 1"0.1"1'111 tnx for (")Jllrihlltin/ls 

BetulllI." pllid into Stull' funds. th(' Inxpuyl'I' IILlly },P clltitl"d 10 Ull 

additiollal crNlit UlulN sl'('lion 1601(1)) of th,' .\I't. Thil> uddiliollul 

c["('dit is ullowublc to nil employer if. hy rCU50n of hu\ in!!: stnhilizt.d 

the t'mploYJllent of his Plllplu.'"l'p» in 1\ ~tat..· or fur son1\' otll"r l'I'U"OIl, 

he is grnnkd Ull "expNicnet· mIt," urllll'r the lllw~ of Ilu' Stllll- Illlt! i" 

ther£.'by pl·rluitt.'11 to pn.\' ('ontributiolls at !\ lowl-r nIt" IluUl tllllt plIitl 

g:'nomlly by ot her employers, ('crt uin COlli1iIions wil II n'~IJ.'('t, to a 

Sttltf~ Iil'w nrc impo';"d by tlu' "\(·t tllnt must bt, IJ1I't hdon' an {'ll1ploYl'r 

is l'ntitled to the ad(litiolllll crcdit. For the f'HI"lldnr YI'UI-'; 1!13S und 

1939, the Stille of \\'i~etIJlsin was tlll' OIlly Stlltl' hu\"'iJl!! a III\\' tlillt 

('olllplied with tue ('orulitions impo~,'tl by til~ Ad. Fill" tIll' ."PUI" 1!).ltI, 

four Stnll\!; ~I"lllltl'd ·'t':-..perienee mtps," TilL' number illl'l"('l1'-I'd to Ilj 

States lind the Tel'l'iton' of llnwuii fOJ' 1941. mill to 3;~ ~t ull'S Ilnd tIll' 

'1'(,ITitol'y of Hllwuii (OJ: I!H2. F ..,r til!' .\"I'ill" 1!)4;~, :~8 ~t:lh''', tht· Vi"!­

trid of Colllmbia, ulIII thL', Territory of Hllwllii gl"ulIlt,,1 "l'xpel"i"/I('(' 

rllt l'~." • 

Field illY('stiglltions ('OJHlucfl'd 1Iy tilt' Stllt,I':O; ill "oTIIIC,("tion \\ ith the 

administratio/l of Stut" UIIE'lllp!oymt'nt ,'ompI'U,;lIlillJl IIlW,; Il'SlI1t ill 

lI1111WrO\lS ('orn'l,tion st,ull'Ill(:nts l'ein; :mhll1ittcd to tho Bu1"'fI II , ~howing c1uUlges jn the amounts stnndin,? to tIll' (llI\plo,Fr'~ "I'pllit in IIII' 

State fund", This calls(';: 11 cOlIsidPrl1hll' Humber of ('u.;," to 1.lo:l I'('opened fol' lluJit h:. tlIP Burellll. 

Hl~h~d

.lurlng 

)'l!aT 

OD hand 

Jut}· I, 1043 

I I I 1-­

Tax )":fIr 

Tot"l. 

1030. In:r,. 1!l:1.~

103\1 .•.........•_•••....•_._ .•••_ •• I~O ..• 111-11 

:~~~~: .._ - _ . 

The Dmefiu submitted :')8 l"('turns to thf' fif')tl f()J' iIlH·,,;ti;I!Ilion dllrillg 

t.1w fiscal year. llldepend('n t of t best' C:ISl'S, tIle fidd forI''' SII b/ll itt ('d 

T(~port~, PI"(~pul"I'd ill tOlllH'(.'tion with ineomu tux illY('stigllt iOIlS, 1'01' the 

)"£.'II1's 1036 to 1042, indllsi\'£.', which are includl·d ill till' foll()\\ill~ tnhll': 

:"'1'. 

1(1 

21 

~Z

;\., 

1:17 

I,W 

~IO

:l~";1

Ufjto; 

tV; 

2. J·1(i 

'I'olr'tl 

m 

12Il 

371 

,no 

413 

J.~tH

7."i 

11 .. 

:'':'\.."J 

.--­ ·-.~--I­ .._..--­ __ 

(1'0\ )'fI:ar 

REPOllT OF CU1\UII88W:-a:ll 0." IS1'Ell~AL ItE\'r.~l· 15 

.-1 na/'/rllr /If rrt' 'f tI", fiuIT/ /lC(fro 1!J!l9 to 

~4) 'fbi 

f I>'mJ s·'" Durn than

2. 

'fOI'II ••••• _-.__••••• l,lI~I.IIl3.r.

TI\l' ftlll(Jwill~ tllIJl4' ~d~ filI'I h illfnnlluiion ....Jilt i\'f' to dllilll:- IIdjll"t.,(1 111101 "1'1'1 ili.'ut P-'; of O\·Ni.l"'S.·S~/lI('nt 01' of u1l4l\\ nile.,; .ii'!:illtcl IIl1dcr 

thf' l'··l'ckrul Cllt'llIplnY/llC'lIl. '1'1\:': .\ct unci or Tith' IX of the ~ociul

SC"llrity .\('1: 

r Title I X /If (hi ."iur;aL 

S.,'lri/, 

C:!'JI uTIlI'r III 

Jillcal lIG(Tr 194 

Claim"': ;\"Ilm

PCD{lill~ III I)('jltilllllllf( of \'OlLf ._•• •••• _ •• _ •••••• _ 6,G81 f'iled during yl':If (HUW ofnlJlll;) • • __ ••_•••• __ ._. 17, (lH9 HI~..i\'t·lI from 01 her FOurCCl< • 98 

TC.J1 al to he di,,))o~1'(1 tif .. _ 2.j,07 

:\11')\\'1'<1 ill fllll or ill purL.• 12,590 

({"j•.,,! ...·d ._ a. 956 

(·:.Illceh:d _ 22!) 

Tutul dbpo"cd of lIl,781 

I'I-Hrlillg lit L"1Il1 qf Y~'af_ _ fl, 2~H

t'f·rtHicIlI.''i oi f)Vl'n\j.~c:<"mcnt lind certificulV" of UIl<>WlllJC'" 

if>8ued when 110 cl/limll weI'!' 1iI.-d. _ ;;, 6'::'3 

,flmotHi~

.\lmtf'nlc'Jll __ .__ .• • ••••• __ •••• _. ••• _._ :'la, 236, ,I 1~. I!) ('rl:diL .•_ ••• ••__ 

O\"crm'S(»~1l101l18 80111..d Iw: 

:~9, :WI!. ()2 l!,.'fllll~L _ 2. Ui2, ;j18. 88 

Tlllal. ••• :;, 431'l, :~:~li. 09 

IIl1.crl.:.:.L __ tN, 013.:U 

Graucl t.otllL__ _ _. •• _ _ r., !i02, aI!l ·1:3 

'(I~I: Till' nmnunl '0',,1\'0'11 III dalm. 111,'" ,Iluln" Ih' ~"'nl 1011 "" ~.\S.'olI,HO, i1ll'lu'''·.1 III HOI' "I· J,.l',,"<i ('Lnlm'l ~ht')\HJ 1u IIIII ill"~"I' 1t,lmhnhul lApp :.?,UH ,·t.,oJh't-'lnf'll· r1:lhtli'il lor nh;:it.'nwol. ~It \\hf('fj Ztl \,(·ro 

ntul1tph...ltf"l,n .'!:Jlm!t In\ III'. II\!' HI? (It Ill'" 'Illt",..· \\l" 111... nllowl·d 1.7~S .,.U"MOM" ('1niuUI n.-rtHfln11·n1Ilur. 

n'(lIl1'l. 01 $2:.~I,,\Itt •• Ill... 1111, ... 'I ,,: .uu!), Th" UIII'/UIlI I", Ill\,'c.\ III dQirm .. ·J,·<I''<I 11urlll~ tllf' )"~,r

h~ttllt ....1 $1.O:~''.17,j.

01,i /".~ 'i1/ t'fJ1117)fn//';i/I'.-()/I .1111y I, 1!)4:~. lhl're w.'rn nil h:lllli 70:~

~I(rl'l"~ ill t'oJIIJl!'OIl1ise, lIg-gl"l'gll~ill~ Sl.().;),G:~:~, \\ hi",h IIl~d ~)P('11 SII1I/llittl'J 

lJ.I, iwt t11'IlH'Hl of nil llggn'gllll' lilllll1l1 y of $:-: IH,1l1h, 11H"lIlTl'd lllltkl' 

'11111' IX of tlit' Sm'inl St·c·mit,\' AI'! 1Illcl;tII' till' FedI'l":lI l" 1It'lllploy1II1'lIt Tax A(·I,. '!'IIl'n' Wl'n' 1,:~()!lolrC'..:-; n'n'ivc',!. in tl\(' lolll!1I11101lHL 

~)f ::;:~O(;,llll iHVO!\"illg 1111 1l;!g'I'l'~lItl' li:lbili~y of sl,nS,714; 7~:3 olfers 

III .h.... alTlOllnt, of $112,HI!1 WPl'c' 1I".'t'plc'd ill splth'lIl1'lIt of liahility of 

~lj;~:3.S!12; ;,:3:3 (1ITI'!,!'! 1I11l01llltillg (C) ~1:l:.l,:'H:~ IIl1d ill,\'oh"illg liahility of 

~i4::!,71!) \\'('1"(' ('f'jl'd('d; SI 011'1'1''; Ilntolllltillg tn $:.l:U~()1) 11I,,1 iHvolvillg 

hllhilily of $1 14,:'WO \\'C'I"!' wil.ll4lmwlI; 111111 I~J oIT.'!',.; tntuliHg $:3,09f>, 

palau'" 0/1 tIll' ingt:dhll"llt. LlISi~, "onring liability of $11,021. \HI'O 
16 REPORT colitituslioNEn of nfrititifni'nEtlEbrult . 

terminated by default, leaving on hand at the clOse of the year 716 

offers totaling $149,586 and involving liability.of $1,044,908. 

Carriers taxes (Chapter 9, Subchapter B I. R. C.).-Collections of 

employers' tax and employees' tax under Chapter 9, Subchapter B, of 

the Internal Revenue Code (employment by carriers) aggregated 

$264,997,305, as compared with $211,103,522 fore the Preview year, 

an increase of $53,893,783. Each tax was imposed at the rate of 

ag per tent of the taxable compensation. Collections of- employee 

representatives' tax, which was imposed at the rate of 6% per cent of 

the taxable compensation, amounted to $13,708, as compared with 

$47,721 for the previous year, a decrease of $34,013. Returns are 

required on a quarterly basis, 31,005 being filed -by „employers, a 

decrease of 256; 1,293 returns were filed by employee representaiives,, 

a decrease of 480 over the previous year. The complete and final 

audit of these returns is conducted in the offices of collectors of internal 

revenue. 

The following table sets forth information relative to claims disposed of under Chapter 9, Subchapter B, Internal Revenue Code, 

and/or the. Carriers Taxing Act of 1937: 

Claims under Chapter 9, Subchapter B, Internal Revenue Code; andlor the Carriers 

Taxing Act of 1987 received and disposed of during the fiscalyear 1944 

Claims: lawabtr 

Pending at beginning of year 94 

Filed during year (new claims) 215 

Received from other sources 1 

Total to be disposed of 310 

Allowed in full or in part .t 224 

Rejected_ • 47 

Canceled 

Total disposed of 

Pending at end of year 39 

Certificates of allowance issued when no claims were filed 8 

Overassessments settled by: Amount 

Abatement $21, 884. 21 

Credit 38, 596. 11 

Refund 45, 369. 59 

Total 105, 849. 91 

Interest 5, 180. 24 

Grand total 111, Q$0. 15 

Nora.-The amount involved in claims Med during the year 1944 wee $2,107,441, Included in the allovted 

claims shown in the above tabulation were six collectors' claims recommending refund of $48.25. The 

amount involved in the claims rejected during the year totaled $819589. 

Coordination with Railroad Retirement Board .-The Bureau and the 

Railroad Retirement Board continued to coordinate theit decisions on 

questions involving provisions common to the Railroad Rethement 

Act of 1937, the Railroad Unemployment Insurance Act, and Subchapters B and C of Chapter 9 of the Internal Revenue Code, as 

amended. At the beginning of the fiscal year, one inquiry from the 

Board relating to such provisions was pending before the Bureau; 

during the fiscal year, eight similar inquiries were received, and eight 

were disposed of, leaving one pending at the close of the year. Copies 

of 127 opinions of the General Counsel of the Railroad Retirement 

'Board were furnished to the Bureau and c,opies of two opinions of, or 

REpbRT oit COMMESSIO/41R INTERNAL REVENUE 17 

rulings approved by, the Chief Counsel for the Bureau were transmitted. to the Boarid. 

INCOME TAX UNIT 

General functions.-The Income Tax Unit is charged with the administration of the internal revenue laws with reference to taxes on 

income, excess profits of corporations, and refunds of certain processing taxes, and the laws limiting profits on certain Army and Navy 

contracts. The administration includes the preparation of regula- . 

tions interpretative nterpretative and procedural rulings and instructions 

regarding such laws and the examination and adjustment of returns 

filed thereunder, through office audits and field investigations for the 

purpose of determining the correct tax liability as required by law. 

Collections.-During the fiscal year 1944, collections' of income and 

excess profits taxes amounted to $33,027,368,164. This is more than 

double the amount collected in the fiscal year 1943, which totaled 

$16,297,079,798. The comparison in detail is as follows: 

Colledions during the fiscal years 1943 and 1944 

Fiscal year 

Increase or 

decrease (-) 

1943 

Corporation Income tax: 1 

Current collections 2 $4,136,986, 549 $4, 762, 719,421 $625.747,872 

Bask collections 2 383,885, 181 521,431,432 137,548, 271 

Total 1 , 4,520, 851, 710 5, 284, 145,863 783, 294,143 

Declared value excess profits tax: s 

Current collections 1 81, 606, 751 108,849,030 47, 142,279 

Back collections 1 20,925,734 28, 369, 577 7, 443, 843 

Total 82,432,486 137,018,607 54, 583,12$ 

-ErOttgenttScollexdtions 2 4,843,908. 211 8,891. 345,187 3,797,378,978 

Bak' collections 2 219, 895, All 703, 853, 108 483,957,703 

Total 5.009 863,614 • 9,345, 198. 293 4, 231, 234479 

Individual income tax: 

withholding-CurrentTax Payment Act of 1$43. 7,038, 437. 729 7,038,437,729 

Withholding-Victory tax 886,015,010 784, 997, 248 98,982, 238 

Other current collections 2 6,771,006,640 10, 253,830, 891 4,482,830,251 

Back collections 1 172,918,339 183, 739, 643 10,823404 

Total 8, 829, 931,989 18, 281,005,411 11,631,073, 422 

Total income and excess profits tax 19 297,079,7913 33, 027,388.184 16, 739 288, 386 

Unjust enrichment taxes 1,808,294 433,724 -1.379,.670 

Grand total ' 19298,838,092 33,027,801, 888 16, 728, 913, 798 

-1 The corporation income tax collections for the fiscal year 1943 include $12,428 and for the fiscal year 1944 

Include $1,998 paid by the Alaska Railways under Sections 1300 and 1301 of the Internal Revenue Code. 

In addition, these collections also include tax withheld at source under sections 143 and 144 of the Internal 

ReVensse Code, and reportadbrivithhOldisatildeullsalthoughnurch Qf this tax,was withheld from taxpayers 

other than corporations. The exact amount of these collections cannot be stated as if has tiOt been tabulated 

separahe term"current collections" means, In general, taxes paid within 12 months after the close of the taxable year for which the return was filed. The term "back collections" means, in general, taxes paid more 

than 12 months alter the close of the taxable year for which the return was filed. 

Includes collections of excess profits (Vinson Act) of $420,489 for the fiscal year 1943 and $39,038 for the 

fiscal year 1944. 

Returns and declarations filed.-The number of all types of income 

and excess profits tax returns filed during the fiscal year 1944 on which 

tax was reported and assessed was 48,200,952, as compared with 

30,439,764 returns filed in the fiscal year 1943, an increase of 17,761,-

188. In addition, 4,412,470 returns were Sled during the fiscal year 
REPORT• OF Caratn88IONall IIRTMILAL =MBA 

1944 showing nb income subject to tax, compared with 10,067,560 

such returns for the preceding fiscal year. The total number of income 

tax' returns filed by individuals was 43,069,031, which represents sn 

increase of 16.2 per cent over the number received thither Ore&trcling 

year. The number of returns shown for each fiscal year includes the 

delinquent returns filed during that year relating to prior years. 

The increase in number of returns filed during 1944 is due principally to (1) the reduction in the filing requirements for married persons, particularly the drop from $1,200 to $624 in cases where one 

spouse has no income, (2) the filing of returns to request refunds of 

tax withheld by seasonally employed persons whom incomes for the 

year are below the filing requirements, and (3) the further expansion of 

employment and incomes. 

Beginning with the tax year 1943, declarations and quarterly payments of estimated tax are required of persons who are not substantially paid up on their taxes by withholding from wages. Declarations filed in the period July-December, 1943, relating to the 1943 tax 

year, numbered 15,651,526, of which 10,734,435 were taxable. As of 

June 30, 1944, the number filed with respect to the 1944 tax year had 

reached 11,703,236, of which 8,918,853 were taxable. This decrease 

in the number of declarations filed for 1944 as compared with 1943 is 

attributable chiefly to the fact that the 1943 filings fell near the close 

of the tax year, at which time the taxpayers were better informed as. 

to their incomes for the year and consequently were able to more 

accurately comply with the filing requirements, whereas for 1944 the 

number filed is based on those returns received during the early part 

of the year, and it isprobable that before the end of the calendar year 

1944 supplemental filings will eliminate much of this decrease, 

Details as to the number of returns and declarations filed are as 

follows: 

Fiscal year 

Type or return 

Taxable 

Individuals: 

Citizens and resident 

aliens 

Nonresident aliens 

Fiduciaries 

Partnerships 

Employers-income and victory tax withheld 

withholding agents 

Corporations: 

me tax 

Personal holding 

pany surtax 

Excess profits tax 

All other 

REPORT OP coldwinasioWita of INTERNAL REVIlftno 

Examination of income and excess profits tax returns upon receipt by 

the Income Tax Unit -Of the returns filed during the fiscal year 1944, 

as shown in the preceding table, those forwarded to the Income Tax 

Unit. at Washington numbered 2,451,638, consisting of income tax 

returns of individuals reporting incomes of substantial amounts or 

involving complex transactions,' taxable returns of fiduciaries, returns 

of withholding agents, corporation income tax and excess profits tax 

returns, and personal holding company returns. 

Upon initial review of the returns forwarded to Washington (including those on hand in Washington on July .1, 1943, relating to 

previous taxa*, yosuell,,1,4,15,446 were closed and 473,166 were 

found to require further consideration and investigation by the field 

offices of the Income Tax Unit. By reason of the forgiveness features 

contained in the Current Tax Payment Act of 1943, it was deemed 

advisable to make a joint audit of individual income tax returns for 

the 1942 and 1943 tax years in cases where an investigation of one 

of these years is found necessary.. However, the 1942 returns on which 

the liability was discharged under such Act are excluded from the 

field production figures shown throughout this report. Accordingly, 

the number of returns constituting the work load of the field offices 

for the coming year is somewhat greater than is indicated by the 

foregoing number of field returns. 

Investigation of tax returns by field offices.-The number of income 

and excess profits tax returns investigated during the fiscal year 1944 

was 466,900, as compared With 585,243 for the previous fiscal year. 

These figures include all returns for which the examines' reports have 

been submitted„whether or not the cases have been finally released 

by reviewing officers: 

Estate and gift tax returns investigated by the field offices during 

the fiscal year numbered 17,338, as compared with 18,101 for the 

previous fiscal year. 

In the course of the excess profits tax investigations conducted 

during the year, consideration was given to a substantial number of 

applications for excess profits tax relief, Form 991, filed by corporations 

claiming the benefits of section 722 of the Internal Revenue Code. 

As of June 30, 1944, a total of 29,507 applications, involving tax 

reduction claims of $2,575,499,587, had been received in the field 

offices for investigation. Action was completed during the year on 

3,203 applications wherein the tax reduction sought amounted to 

$83,828,685. The following table shows the nature of the action taken 

on applications disposed of as well as their distribution by tax years. 

I As in the preceding year, the collectors retained for audit all returns on Form 1040-A, together with 

returns on Form 1910 which show net incomes of under $5,000 (provided total receipts from business or 

profession were not in excess of $25,000). During the fiscal year 1999, the number of Forms HMO filed equaled 

00111. 21,863,522, of whioh 20,242,361 were retained by collectors under this rule. 

28,012, 748 

28, 702 

80, 121 

2,007, 462 

15, 638 

242,068 

521 

52,614 

9,034, 199 

• 225,350 

482, 731 

(B) 

254,515. 

4,206 

66,086 

3,463 

enterable 

1943 

37, 046,947 139, 619, 957 

28,702 17, 331 

303, 471 107, 472 

482, 731 

2, 007,952 8,107, 508 

16, 538 13,864 

496, 583 263,636 

4, 727 666 

117, 700 70, 528 

3, 463 

Total Taxable 

1944 

Nontaxable Total 

1 3,431,743 43,051,700 

17, 331 

215,318 322, 787 

463, 824 463, 624 

8,107,508 

13,854 

212,668 476,244 

• 

3,917 4, 583 

69,618 140,146 

15,795 15,748 

10, 067, 660 40, 507,314 

10, 067, 550 40,507,314 

Total returns 

Declarations of estimated tax_ 

Grand total 

30,439, 784 

3(5439, 764 

48, 230, 952 4 412,47) 

653, 289 47, 701,474 

47,554,254 ' 12, 113,944, 

52,613, 422 

27,369, 762 

79, 968, 184 

I Includes 11,317,538 taxable and 4,799,428 nontaxable Forma 109)-killtaItuing the fiheal Meer 1943 and 

19,080.139 taxable and 2,118,03) nontaxable Forms 1040-A filed during the fiscal year 1944. Returns showing a tax liability before credits for tax withheld or previously paid are classed as taxable 

even though the credits are equal to or in excess of the liability. Included In the 1944 figures are returns 

forwarded to the Processing Division, which are estimated to consist of 16,125,952 taxable (nonessessable) 

returns and 3,100,998 nontaxable returns._ , 

1 nonrated with the taxable returns. 

4 Declarationsare classed as taxable only if accompanied by a remittance. 
Applications 

Reoeived 

Closed without petition 

itioned to The Tax Court 

Withdrawn 

red I 

Total disposed of • 

Pending at end of 9039 

311,027 

214,410 

77, 342 

20 =POW COMM4ESICSISTAR INTWifetio IRPMNL!X 

Number of applications for excess 'profile fax relief received and disposed of, by 

tax years 

Tax years 

Total 

39, 507 

1,276 

70 

1, 116 

70 

26,304 

4 Cotudsts of applications eliminated from further consideration upon agent's finding that no tax liability 

existed. 

The total number of income and excess profits tax returns on which 

Action was completed by the field offices during the fiscal year 1944 

was 1,137,257, consisting of 1,058,688 income tax returns and 78,569 

excess profits tax returns. In addition, the field offices completed 

their work on 20,350 estate , and gift tax returns. The results shown 

include returns which required investigation, as well as returns for 

which investigations were deemed unnecessary. The following table 

shows the number of returns on which action was completed during 

the fiscal year 1944, compared with the number completed during the 

preceding year: 

Number of tax returns on which action has been completed by field offices during fiscal 

years 1943 and 1944 

Fiscal year 

Type of return 

1944 

INCOME TAX 

•Corporations, individuals, and taxable fiduciaries: 

No ce 

Deficiency adjustments 

Overasoessment adjustments 

Total '- 

Partnerships and nontaxable fiduciaries 

Total income tax returns 

' EXCESS PROTIT6 TAX 

No change 

Deficiency adjustments 

Overassessment adjustments 

Total excess profits tax returns 

ESTATE AND ONT TAX , 

No change 

Deficiennv adjustments 

Overainessment adjustafelits 

Total estate and gift tax returns 

Petitions to The Tax Court of the United States filed during 1944 

involved 5,127 returns and proposed tax deficiencies of $72,599,451. 

This compares with 5,283 returns and tax deficiencies of $92,887,169 

REPORT OF nobtiktissii)ierit LW INTERNAU REVENUE 21 

for the fiscal year 1943. For a statement showing the number of returns, amounts of proposed tax, and penalties in cases petitioned, 

classified by tax years, see page 123. 

, Revenue results of investigation of income and excess profits tax returns.-The total amount of additional tax, interest, and penalty 

assessed during 1944 was $449,230,715, the largest amount of any 

fiscal year on record, of which $298,806,579 applied to income tax 

returns and $150,424,136 to excess profits tax returns. Excluding 

jeopardy and duplicate items, the amounts for these two classes of 

taxes were $282,442,243 and $145,261,457, respectively. In, relation 

to the total technical personnel assigned to the field offices, the amount 

of additional tax, interest, and penalty assessed in 1944 (including 

the estate and gift tax deficiencies set forth on page 26) represented 

an average of $128,058 for each agent, as against $110,240 for 1943. 

An analysis of the additional income and excess profits tax assess., 

ments for the fiscal year 1944 as compared with the fiscal year 1943 

follows: 

Additional income and excess profits tax assessments made during the fiscal years 

1944 and 1943, by nature of assessment 

Nature assessment 

Number of 

returns 

Additional 

t" 

Interest Penalty Total 

FISCAL TSAR 1944 

Regular 250, 910 $371, 735,041 $51, 878, 568 $4, 090, 091 $427, 703, 700 

Jeopardy' 1,020 13,282,318 2, 0 6 2, 749 3,266,077 17,531, 144 

Duplicate' 785 3,0% 539 609,038 218, 274 3,995,871 

Total 253,715 388,077,918 54, 640, 365 6,512,442 449, 230,715 

FISCAL TSAR 1943 

Regular 296, 486 321,97%452 46,363,187 4, 183, 701 373, 518, 340 

Jeopardy' 1,487 11, 187,459 3,445, 851 3, 385, 828 15, 99% 136 

Duplicate' 508 3, 709,449 533.535 72,538 4, 315, 510 

Total RR 475 338,849,380 49, 341, 583 3, 642, 083 392,832,986 

I Duplicate assessment. made under the jeopardy provisions are Included with the jeopardy assessments. 

Stage at Which additional tax was assessed.-The effectiveness of the 

settlement authority vested in field Officers is evidenced by the high 

proportion of cases closed by agreements with taxpayers, without the 

issuance of formal deficiency notices which are otherwise required by 

law and from which taxpayers may appeal to The Tax Court. Of 

the total number of 251,695 income and excess profits tax returns on 

which regular additional assessments (including duplicate-regular) 

were made, 237,413 additional assessments, or 94.3 per cent, were 

made by agreement with the taxpayers without the necessity of a 

statutory notice, as compared with 95.6 per cent in the fiscal year 

1943. ' Of the total regular additional tax assessed (including duplicate-regular) aggregating $374,815,600, the amount assessed by apsement was $327,592,718, or 87.4 per cent, as compared with 86.3 per 

cent for last year. 

There follows a table showing, by stage at which additional assessment was made, the number and, amount of additional income and 

excess profits tax assessments made during the fiscal years 1943 and 

I 1943 figure milled to Include estate and gift tax deficiencies. 

1949 1941 1942 1948 

4,654 9,887 12,854 812 

267 473 492 44 

14 - 1 

170 .480 404 52 

881 ,118 3 

790 1,225 1,688 100 

3,864 8,882 11, 286 2, 512 

1, 182, 595 

394,914 

1, 577, 609 

835, 750 

• 278,108 

68,739 

1943 

45,688 

14,019 

4,431 

87,138 

9, 470 

11,622 

1,183 

22,255 

1, 058,888 

302, 760 

455,919 

51, 982 

18, 878 

7,709 

7,716 

11,518 

1,118 

26,850 
REPORT or CommuSsrinnut . op tirinen■ta inevnatun 

Number and amount of additismal income and &teen profits tax aseessments made by 

the Income Tax &nit dunny the fiscal years 1944 and 1943, by stags at which 

assessment was made 

Returns Additional tea 

Stage at which additional Interest Penalty Total 

ameeement was Made Nam, 

bee 

Per 

cent

of 

total 

Amount 

, Per 

cent 

of 

total 

9119CAL TZAR 1444 

On agreements executed prior 

to -Seance of statutory 

notice 

Default or agreement after 

issuance of statutory notice. 

In appealed eases, after trial 

on the merits and decision 

by The Tax Court, or upon 

stipulation before the court 

of cases settled by Technical Staff and/or Chief 

Counsel 

Total 

Jeopardy provisions of the 

Code 

Grand total 

FISCAL TEAR r 43 

On agreements executed prior 

to issuanqe of statutory 

notice 

Default or agreement after 

issuance of statutory notice_ 

In apd cases, after trod 

on !Merits and actin/ 

by T Tax Court, or upon 

stipulation before the court 

of eases settled by Technical Staf I - and/or Chief 

Counsel 

Total 

Jeopardy provisions of the 

Code 

Grand total 

8,803 

237,413 

11,023 

3,259 

94.3 

4.4 

• 1.3 

$327, 592, 718 

20,823,872 

26,399,010 

87.4 

5.6 

7.0 

888, 987,075 

4,101,371 

9,489,160 

a 595,751 

1,059,127 

651,477 

3369,175,544 

25,964,880 

36,539,647 

251,695 

1,020 

100.0- 374,815,600 

13, 362,318 

100.0 52, 577,406 

2,082,749 

4, 306,365 

2204077 

431, 699, 571 

17, 531,144 

252,715 388,077,918 54, 640,355 6,512, 442 449, 230,715 

284,036 

9,149 

95.6 

8.1 

1.3 

290,919,066 

13, 248,433 

31,514,402 

86.3 

4.1 

9.7 

33,103, 778 

2,645,920 

11, 146,014 

2,893,132 

770, 310 

592,795 

316,915,976 

16,664,663 

. 

43,253,211 

296,988 

1,487 

100.0 325,681,901 

11,167,459 

100.0 46,895,712 

2445,851 

4, 254 237 

2,385,826 

876, 833,850 

13,999,136 

298,475 - 336, 84%360 49,341,563 6, 642 063 392,832 98f 

For a distribution of the additional assessments made during the 

fiscal year 1944 by tax years for each stage at which assessment was 

made, see pages 199-123. 

Refunds, abatements, and eredits.-The number of income and excess 

profits tax cases involving ,refunds or credits of- tax or interest to tax-

-payers or abatement of tax audited and closed by the Income Tax 

Unit during the fiscal year 1944 was 94,332, as compared with 93,093 

such cases closed during the fiscal year 1943. Of the total of 94,332 

overassessments for 1944, 50,076 were made to taxpayers without 

the necessity for filing claims. This compares with 49,195 in the 

previous year. 

Of the overassessments settled in 1944 by the Income Tax Unit, 

79,714 represented refunds or credits of tax or interest involving 

$73,188,705, as callipered with 64,297 involving $49,511,101 in 1943. 

The amount involved in overassesements of all types for 144 

represented' by rotunda, credita, interest, and ahatements for income 

and excess profits tax cases audited in the collectors' offices as well 

as by the Income Tax -Unit was $171,264,083, as compared with 

$113,777,043 the previous year. 

Tonvivr or COMILVISMINint 'OP nritsaAL : ill V4112 

There follows a table showing a comparison of claims iteted tyre% 

and certificates of overassessment issued clueing the- fiscal yearei 11143 

and 1944 by the Income Tax -Unit; 

Number of certsftcates of overassesentent issued and claime disposed of tharing dst 

fiscal years 1948 ant 1944 

Mirrtift•Mtes of everassessment issued when no claims had been filed 

Claire& allowed in full or in part 

Total allowances 

Status of Sims: 

Pending at beginning of year 

Filed during year (new claims) 

Total to be disposed of 

Allowed in full or in part 

Reined 

Total disposed of 

Pending at end of year 

There were also allowed 26,662 collectors' claims of which 7,101 

recommended abatements or credits and 19,561 recommended refunds. These claims were largely multiple-item claims, i. e., 'claims 

in behalf of a number of taxpayers, and involved 19,442 items for 

abatement or credit and 56,578 items for refund. 

There follows a table showing the amount involved in tax overassessments scheduled during the years 1943 and 1944 resulting from 

audit of income and excess profits tax returns, including cases settled 

by the collectors' offices as well as the Income Tax Unit: 

Amounts of overassessmont, by method of settlement, and interest allowed,ms,dll 

income and excess profits tax cases closed during the fiscal years 1943 ant 1944 

Fiscal year 

to byAeats: 

Reenter 

Duplicate .. 

Credit 

Refund 

Total 

Ifiterest 

Grand total 

IfOrt-The amount involved in claims toed date the year 1944 was $438,455,032 compared with 

624,612110 the preceding year. Of the claims dbpitled of during the year, the amount minted belated 

6137,007,132, compered with $74321,257 the preceding year. 

Inventory of returns- on hand in the field oftees.-The total number 

of open income and, excess profits tax returns on hand in the field 

offices at the close of the- year was 507,104i compared with 538i98W 

on June 30, 1943 (excluding in each year returns tentatively accepted 

61e088-44--a 

Kea 

t 

$16,974 148 

12409496 2},g4 

16%

3

94 472 

5,44 611 

171, 264, osa 
34 Ps‘or coitteosswaraffsianinaut wreratme 

1, without investigation). The net decrease between the two dates 

[V was 31,878, or 5.9 per cant. Returns for 1941 and prior tax years on 

hand as of June 30, 1944, numbered 182,543, as compared with 

IV 102,010 returns for 1940 and prior tax years on hand a year ago, thus 

the prior year returns constituted 36 per cent of.thet.total number on 

htuid at the close of the fiscal year 1944, as!compared with 19 per cent 

for 1943. 

Number of income and excess profits tax returns on hand in the field offices for investigation and in process of settlement, by tax years, as of June 30, 1943 and 1944 

Number shown for 1942 excludes individual income tax returns on whidi the liability was discharged 

order the Current Tax Payment Act. 

The income and excess profits tax returns ,on hand in the field , 

offices as of June 30, 1943 and 1944, are classified , according to pending 

status in the table which follows: 

Number of income and excess profits tax returns on hand in field offices' for innstigatiots and in process of settlement, by pending statue as of June 30, 1943 and 

1 944 

, . 

, 

Tax years 

and excess profits 

tax returns on 

band as of June 

Number of Income 

Tax years 

Number of income 

and excess profits 

tax returns , on 

hand as of June 

. 

• 1943 1944 1943 1944 

gleciitoal Fig 

A 2 ;42 I:42

HENM 

;,?.s*r.isosnis r,,EN.ge 

mag 

, 1936 

1937 

was 164 

1940 

1941 

1942 

1943 

1944 

Total 

Total prior year returns 

Total current year retums 

1,194 

2,875 

3,833 

. 6,070 

15,930 

' 70,038 

886,118 

50,654 

200 

. . -708 

1,764 

.2,532 

3, 362 

6,780 

31,914 

133,388 

1 .204,497 

- 119497 

. 267 

538,982 607,104 

102,010 

496,972 

' 182,543 

1324.561 

*Mune sin which sects' reports have not been completed: Awaiting cliasthcation -t 

In process of verification 

In review or typing_ 

Total 

**turns on which agents' reports have been completed: 

In 30-day file , Awaiting action after protest or preliminary notice default 

In 90-day file 

Total 

Grand total 

Pending statue 

• 

Number of Income and 

excess profits tax returns on band as of 

June 30- 

1943 

2,691 

427.671. 

59,264 

a626 

14,270 

31,073 

4,013 

49,356 

1944 

*962 

no 

eaten ' 

Mom . 

35. 164 

, 3,426 

49, 432 

as 507,104 I 

T0'"?‘•752Ar'7•7:947"`Rif•7 4:47-‘7".:oNitter- ;•'4.,e-w•xy •••

2. 

monsut ,commisstobin' or INTERNAL Sine -425 

Included above under "returns on which agents' reports have been 

completed" as of June 30, 1944, are 38,499 income and excess profits 

tax returns involving adjustments not agreed to by the taxpayers, as 

compared with 39,961; income and excess profits tax returns in such 

status at the dose of the previous year. 

The number of cases disposed of during the fiscal year 1944 and the 

balances on hand at the end of that year do not provide an adequate 

basis for an appraisal of the work-Mad ahead. An accurate appraisal 

of the task in the munediate future years must take into account theprovisoes of the statute that are unique by reason of war taxation,. 

outstanding among which are those designed to permit the recovery 

by taxpayers of certain of the war-year taxes as an aid to reconversion 

of the Nation's economy to peace-time needs. 

Special amortization allowances, the 2-year carry-back of net 

operating losses, the ,2-year carry-back of unused excess profits credit, 

and the post-war excess profits tax credit, represent the principal 

evidenceS of the Congressional intent to use the refund of war-time 

takes to aid in the reconversion process These provisions are of such 

character that all closed cases for the two tax years preceding the 

termination of the war are subject to reopening. 

If there should be a widespread decline in income in .the 2-year 

period immediately following the war and the current carry-back 

provisions remain m the , law, a substantial number of the corporate 

cases for the last two war years will require reopening in order to 

give effect to the refunds involved. 

The administrative efforts in compliance with the provisions having 

retroactive effect will be, difficult and time-consuming both in the 

Bureau and in-the Office of the Chief Counsel There will be numerous 

interrelated adjustments as between income tax returns and excess 

profits tax returns. The usual and ordinary operations of the Unit 

will be seriously retarded and an enormous amount of work will have 

to be done. The present technical, forces will have to be materially 

au ented as quickly as qualified men become available. The 

est grade of accountant is essential to the accomplishment of this 

task. 

Other "relief" provisions designed to ease the excess profits tax • 

burden have produced a very heavy work-load. The problem has 

been identified and administrative measures tire being taken for its 

solution as rapidly as is consistent with the size of the undertaking. 

It is dear that the settlement, of cases which invoke these relief, provisions will require extraordinary effort and the expenditure of muck 

of the time of the technical force. 

The administration of the pension trust provisions of the Internal . 

Revenue Code requires the time of about 200 of the more efficient 

retenue agents and it is probable that' these men will continue upon 

this work for months to come. High corporate tax rates and scarcity 

of employees are among the factors which have encouraged several 

thousand corporations to finance pension plans. The direction of the 

statute that the Commissioner examine such plans to prevent disicriminathin against certain-classes Of ethployeet has imposed on theBureau a task of proportions beyond that which could be reasonably 

anticipated. The result is that approximately $1,000,000 per year 

of the Income Tax Unit allotment of $26,869,550 is being 'expended 

(Mon this job alone, although no amount' for that work was included 

in its budget estimate. 
Estate tax clalms Gift taxbelatms 

Refund Abatement Refund Abatement 

Amount Num 

ber Amour N Amount Number Amount 

Claims filed: 

On hand July 1, 1953,_-_ 

Reoeived 

Reoligneo 

Total to be disposed of 

Allowed 

Rejected 

Total disposed of 

On hand June 80, 1244_, 

No claims filed, overassessmeats allowed 

Interest allowed 

Total allowed, including interest. 

451 

697 

as 

1,186 

06, 806, 802 . 91 

11,205,324. 28 

286,317 88 

*298,44a07 

7 

418 

420 

304, 026. 72 

6,075, 696.40 

6, 50, 723.12 

112 

211 

4 

327 

$992, 269.70 

1,660,888.81 

13,934. 21 

- - 

2, 674,092 72 

2 

125 

127 

$5, 221.13 

779,607.68 

784,829. 51 

622 2,250,357. 18 

21,990 238 95 

402 5,022,919.30 

16 1,443,477. 10 

117 

86 

205, 586. 02 

497, 360.13 

123 

3 

775, 791.0 

7,77843 

807 24,246,596.13 418 6, 566,396. 40 203 702,946.16 126 783, 369. 93 

379 

1,261 

14,051,848. 94 

1,766, 122. 26 oil, 856 72 

2 3,328. 72 

1992, 743,851.35 

124 

300 

1,971,148. 57 

302,177.15 

55, 722. 48 

1 

2 

1, 259. 58 

1,893.97 

1,893 4,558,336.16 601 7,766,770. 65 417 563,485. 65 125 77 7,88497 

itaakbra OF COMMISSIONER OF INTERNAL REVENUE 

&tate tax and gift tax claims received and disposed of, Meal year 1944? 

. 

REIPONF -OF COMMISSIONS INVIERNAE REVENUE 

mi8cgLttaat0122 TAN 91:91' 

The . Miscellaneous Tax Unit is concerned with the administration 

of all internal revenue taxes except the income and excess profits 

taxes, the taxes applicable to alcoholic beverages, and those relating 

to employment Detailed statements concealing the particular 

taxes administered in each of the five divisions of the Miscellaneous 

Tax Unit are setlorth in the paragraphs which follow: 

Collections of miscellaneous taxes for the fiscal year 1944 were 

$3,736,810,753, an increase of $586,663,83$ compared with collections 

for the preceding year. 

ESTATE TAX Drvisums.-The Estate Tax Division administers the 

laws applicable to the estate tax and the gift tax. 

Collections of estate tax for the year amounted to $473,465,605 1an 

increase of $58,935,006 over the collections for the preceding year 

Collections of gift tax amounted to $37,744,732, which represents 

an increase of $4,779,653 compared with collections for the fiscal year 

1943. 

Assessment and collection of proposed deficiencies in estate and 

gift taxes aggregating 651,432,506, asserted in 361 cases, were withheld pending the adjudication of appeals filed with The Tax Court of 

the United States. 

Returns.-There were 17,205 estate tax returns and 20,772 gift tax 

returns received during the year. Estate tax returns are referred to 

the internal revenue agents in charge for investigation and determination of the tax, and later these returns receive a post-audit 

review in the Bureau at Washington. Field investigations in connection with gift tax returns are condueted only in desimted cases, 

which are likewise subjected to a post-audit review. other gift 

tax returns are audited in the Bureau in Washington without reference 

to the field. 

Number of estate tax and gift tax returns on hand, received, and audited during the 

fiscal years 1943 and 1944 

Estate tax Gift tax 

1943 1044 1943 

On hand at beginning of year 13,112 11,515 13,715 7,90 

Rece ived 18,430 17,20 23,872 20, 772 

Total to be disposed of 31,542 28, 720 37, 527 28, 717 

DRPosed of 20,027 17,831- 29,642 18;258 

On band Attend of year 11,515 10, BBB' 7,945 I 10 459 

I During tbe year, 2,02 out of 2,147 gift tax oases requiring post audit review were disposed ef, leavingen 

bend only 55 suss requiring Similar asacasioa 

As a result of field investigations and Bureau audits, assessments of 

$$4,828,$23 were made in estate tax cases and $6 611 182 in gift 

tax cases. 

l elaims.-There were 908 claims for refund of estate tax and gift 

tax received, during the year as compared with 9757 ,01a,ims received 

during the preceding year. Refunds of estate and gift taxes, with 

interest thereon, were allowed in the total amount of $5,121,822, 

representing 2,300 cases. Included in this amount were refunds of 

$787,133 authorized as a result of court decisions in 16 cases. 

Couri decisiotta-Among the more important decisions affecting 

the estate and gift taxes are the following: 

The decision of the Supreme Court of the United States, dated 

November 15 4 1943, in the estate tax case of Merchants National 

Bank of Boston v. Commissioner of Internal Revenue (320 U. S., 256), 

involved the question of a charitable deduction of the remainder of a 

testamentary trust which was subject to invasion by trustees for the 

comfort, support, maintenance, and/or happiness of the life beneficiary. The Court held that the remainder was not deductible, as 

the amount which charity would receive could not be computed as of 

the date of the testator's death, in view of the possibility that part of , 

 the principal could be used for the comfort and happiness of the life 

benefithary and there was no standard fixed in tne will by which the 

extent of the invasion could be measured. 

The decision of the Supreme Court of the United States, dated 

December 6, 1943, in the case of RoOrs v. Commissioner (320 U. S., 

410), involved the application of the estate tax to certain property 

passing under the exercise by the will of a donee of a general power of 

appointment to appointees who would have received interests greater 

in value under the will of the donor had the power not been exercised. , 

The Court held that the value of all the property appointed was 

includible in the gross estate. 

TOBACCO Divimou.---The Tobacco Division is concerned with the 

administration of the laws relating to the taxes on the manufacture, 

sale, or removal of tobacco, snuff, cigars, cigarettes, cigarette papers 

and tubes, the purchase and sale of leaf tobacco, and the removal of 

tobacco products without the payment of tax. 

The collections of tobacco taxes for the year amounted to $998,- 

483,237, an increase of 864,625 7 953, or approximately 7 per cent, 

over collections from similar sources during the preceding year. 
, MiPOStc ote otrstrassiorlits ontrisintat run 

A comparison of the collections of tobacco taxes for the fiscal years 1943 and 1944 

Scares 1943 1944 

Increase ,or degrease (—) 

Amount Per cent 

- I oil. 

POO PI NO &OS •E• ball" 

1-6 0C.)99Q 1 Is 0 999 . 388Qt5 

$4. 286, 995. 51 

2,299,016.88 

9,48162184 

751 758. 12 

5,112, 823.14 

1,041,040.87 

127,821.86 

3633, 271.63 

1,..0M, 121. 27 

9, 65%689. 01 

1,655, 03424 

14,340,640.14 Z 291,6,18.17 

588, 841.45 

—$3,653, 772. 91 

—1, 214, 895. 5f) 

174, OM. 17 

802,778.12 

9,227,817.09 

1, 280, 507.30 

461,019.59 

megas 

21 05, 077. 23 30,152,078.91 1076,999.88 1617 

97,317.38 

29,800.19 

835,230,743. 35 

107, 283.14 

88,482.36 

903, 957, 881 53 

9, 96646 

58, 862.16 

438, 727,139.18 

10.2 

198. 9 

8.2 

47, 849, 119. 88 

7, 543, 283.83 

45, 269, 250.33 

7,692, 238.61 

—2,.579, 869 .55 

148, 953 28 

—5.4 

2.0 

55,392,403.21' 52,961,486.94 —2,430,. 91629 —4.4 

3,56621 

1,453,762.12 

18,1583.80 

1 541, 680.96 

71,011689. 18 

1,70661 

1, 159,422, 29 

4,955. 34 

10,683. 74 

39, 376 0 

—I, 859.70 

—231, 339.86 

—13,608.46 

—1, 530, 997. 7E —8, 975, 221 , 09 , 

921867, 283.63 988. 483, 238.89 64,625, 963,18 . 7.0 

The tax on small cigarettes, not including floor stocks tax amounted 

to $903,957,883, an increase of $68,727,139, or 8.2 per cent, over collections for the preceding year. 

The tax on large cigars, not including floor stocks tax, amounted. to 

-$30,152,077, an increase of $7,077,000, or 30.7 per cent, compared 

with the preceding year. 

During the. year, 5,478 floor stocks tax returns were filed under the 

provisions of Section 605(c) of the Revenue Act of 1942, while 414 

claims, aggregating $14,517, were filed for refund of floor stocks taxes 

on large cigars and large and small cigarettes. 

Number of claims for the refund and abatement of tobacco taxes, for the redemption 

of tobacco stamps, and for drawback, received and disposed of during, the ftseatyear 

1944 

Refund Redemption Abatement Bneollectible Drawback 

Amount 

z.° 

Amount 

z 

as 

Amount 

0 

Amotmt Num

be r 

Amount 

On band July 1, 

1811 

Received Allowed 

Rejected 

Ouloland June 30, 

"A"' .- I 

$1,471.61 

1.658. 23 

1 0.963.92 

1,611.18 

55474 

104 

1,885 

10 

186 

1,8942,328011.14 

$238, 287.07 

2, 378,897.75 

3,173. 23 

288,000.45 

Ellg 0I 

$950,073. 24 

774, 434.23 

1, 60%165. 93 

214 334 22 

2.017.32 

41700.00 

2,700.00 

23 

23 

$12075 

3, 206.75 

I In addition, interest in the amount of $36.58 was allowed, The sum of $2,320.011.14 representing 

allowed for the redemption of stamps, Includes the following: Stamps which Mreireriered useless, $1,291,- 

MTh stamps for which the owner alleged he had no further use, 360,520.31 and the slue of stamps Mixed 

to paokages of tobacco products withdrawn from the market by the manufacturer or Importer, 3969,812.03. 

•armor oFsContitaltons istirtaarkis BMWs '29 

The withdrawals of tobacco produets 'tax-free for the use of 'the. 

United. Stites during the fiscal year 1944 ;under authority of sectiok 

3-331 of the Internal Revenue Code, amounted to 6,9519 198,440 cigarettes and 1,069,123 pounds of manufactured tobacco, such withdriwab 

being effected under 6;207 permits. 

Under the provisions of section 2197 of the Internal Revenue Code, 

manufacturers are authorized to withdraw tobacco products front their 

factories without the payment of tax for use as sea stores. These 

products may be delivered directly to vessels or to bonded tobacco 

sea, stores warehouses for subsequent delivery to vessels. There are 

36 such warehouses now in operation. 

Detailed statistics covering the manufacture and removal of manufactured tobacco, snuff, cigars, and cigarettes, the receipt and shipment 

of leaf tobacco, and the removal of cigarette papers and tubes, will be 

found in tables which appear in the appendix. 

SALES TAX Divisrox.—The Sales Tax Division is concerned with 

the administration of the manufacturers' excise taxes and -the retail 

dealers' excise taxes-on jewelry, furs, toilet preparations; luggage, etc. 

Collections with respect to the taxes administered in the Sales Tax 

Division are shown in the following table: 

Collections during the fiscal years 1948 and 1944 

Source 1943 1944 Increase or 

decrease (—) 

Manufacturers' excise taxes: 

Lubricating oils $43, 318, 312.71 $61 473,0113. 61 02,164 78690 

Matches' 9,372,261.29 8, 726, OM. 12 —616, 183. 17 Gasoline 288,786,826.00 271,216,501. 79 —17, 569, 324.81 

Electrical energy ' 48,706,13691 51, 238,653.30 . 2, 533, 514.38 

Tires and inner tubes 18,245. 380. 92 40, 333, 748.92 21,981 310.00 

Rubber articles 19,885,162.88 291.920.19 —14, la 241 60 

Phtmograph reoords 1,816, 525.67 , 1,889,458.28 72,930.61 

Musical Instfumenta 1, 290,124.32 631040.96 —617,06386 

5,881,525.65 4,777,17600 —901 341 66 

I c, gaa, anti oil appliances ' 6,911969.83 5, 020. 905. 40 —1,886,064.43 

Electric elgos 613,973.01 255, 320.40 —358,652. 51 

Business and store machines 6,461,448.00 3,759,980.70 —2,701,487.30 Washing machines 64 

..37, 2531. 31,908.17 —5,81637 Optical equipment and photographic-apparatu0._ 11, 4.57, 314. 61 11,914,954. 26 457,639. 66 

Elmbic light bulbs and tubes 3, 657, 242.89 5,367,788.18 1, 710, 596 29 

Automobile trucks 4,220. 689 98 3,246,727. 35 —982,962.63 

Other automobiles and motorcycles 1,424, 230. 26 1,221,736. ea —202,63.31 

Parte and accessories for automobiles 20, 478,407. 66 31,551,319.19 11, 072, 911. 65 Radio sets, phonographs, components, etc 5, 560,589.48 3, 402, 467.98 —Z 1Ms 121. 50 

Refrigerators, air-conditioners, etc 5,985,90134 Z 406, 23L 93 —3,559,677. 41 Sporting goods 4,067,598.02 2,498,209.92 —1,589,38610 PFirreearms, shells, and cartridges 1,140.332.58 1,061,044.96 —88, 387. 6$ 

Pistols and revolvers 61,513. 26 37,218.92 —24, 291 34 Repealed manufacturers' excise taxes 1 481,396.96 2 97,674. 31 —883.721 15 

Total 504, 749,103,30 503,462,170. 36 —1, 280.93191 

Retailers' excise taxes: 

- Jewelry 88, 285, 719.0 113, 372,750.35 25,006,951.81 

Furs 44, 222,765. 27 69,.725, 694.05 14, 502,938.78 Toilet preparations 32,677,315.04 44, 70,353,37' 12,113,006 33 

Legitate, etc 8,343,488.19 8,343,4019 

Total 165,265.869.35 225,232,269. 46 50,986, 295.71 

Grand total 870, 014,972. 85 728,694,43482 58,679,402 17 

I Includes tens of 3425,050.86 on toilet preparations, 312,619.51 on toothpastes and toile soaps, $37.213.36 

on furs, 33,840.61 on jewelry, and 32,670.12 on soft drinks. , 

Includes taxes of $37,159.46 on toilet preparations, 342,572.24 on toothpastes and toile soaps, 113,00108 

oil furs, 33,671.47 On Jewell's', end smoker dk sort drinks. 

• 
MST OF Onnileelebfint neglalWial OIFVONIO 

4480essraents.-4. total of $2,466,354,485, representing 5,526,254 

'was assessed on 2,346 miscellaneous tax asseasment lists, which 

original and additional assessments of all miscellaneous 

internal revenue taxes.' Included in the lists were 68,804 additional 

assessments, resulting from office audits and field investigations, 

representing taxes of $109,248,144. The interest assessed and paid 

amounted to $13,099,406. 

Field reports and returns.-At the beginningof the year there were 

On hand 21 field reports, covering additional taxes in the amount of 

2133,986, in connection with various sales taxes. Dming the year, 

4,408 field reports were received, representing $5,598,830 in additional 

taxes, and 4,343 were examined and closed, representing taxes amounting to $4,328,966. On June 30, 1944, there were 86 reports in the 

amount of $1,403,850 awaiting additional evidence. There were no 

reports on hand which had not been reached for consideration. In 

addition to 'the foregoing, 5,083,703 sales and miscellaneous tax returns 

in the amount of $1,491,759,921 were received and examined during 

the year. 

Mims.-The number of claims received and disposed of by the 

Sales Tax Division during the fiscal year ended June 30, 1944, is 

shown in the following table: 

Number of claims received and disposed of bLthe Sales Tax Dualisms dump 4 the fiscal 

year 

i 

'Refund Abatement IfnooReetible Total 

Num- ber Amount. 

I P 

Amount z i 

Amount Num- bet Amount 

gales taxes: 

On hand July 1,1943- 

- Received 

'Reopened 

Allowed 

Rejected 

On hand June 30, 

1944 

I mg!i 

32, 276, 14a 19 

3,093, 504 60 

576,757.01 

1,874,065. 74 

1,761, 398.72 

3007,944.34 

524 

1,220 

14 

1,286 

170 

293 

$1,506,923:92 

1, 280, 467.87 

234807.03 

1,148,430.91 

637,775.91 

1,024,992.00 

3 

155

1 

148 

1 

10 

33,841.63 

15,938.63 

4,138.79 

279,868.53 

203.72 

43,846.70 

1, 3,536 

2, 965 

85 

2,918 

621 

1,064 

$1,486,907.74 

4,689,911.00 

604, 702. ff3 

3,302,385.18 

2,402,373.95 

1,076,783.04 

In connection with the claims in the foregoing table, interest was 

allowed in the amount of $157,162, compared with $119,047 allowed 

during the preceding year. 

Credit eases.-At the beginning of the year there were on hand 

2,429 sales tax credit cases, involving $4,595,682. During the fiscal 

year, 24;966 cases involving $33,816,241 were received, and 23,111 

'cases involving $35,557,440 were disposed of. Of this . number, 

22,359 cases involving $35,274,030, were allowed, while 752 cases 

in the amount of $283,410 were rejected. At the close of the fiscal 

year there were on hand 4,284 sales tax credit cases, involving 

$2,754,483. 

Ofers in compromise.-On July 1, 1943, there were On hand 683 

offers in compromise, aggregating $359,811, which had been submitted 

in.settlement of civil and criminal liabilities incurred' in connection 

-casts matter of administrative convenience; the sales 'rat Walton oonaPleteil asseesmentsteeheathee claims and certificates of overessessment, and passes on offers in compromise, for the Estate Tax Division, 

the Tobacco Division, the Capital Stock Tax Division, and the Miseellaneous Division. 

an or orntrinnszenint OF rarranta• .mtvEreE 

with various excise and other miscellaneous taxes. Thera were 

41,340 offers aggregating $669,004 received, 40,052 offers aggregating 

$448,148 were accepted, 417 offers in the amount of $68,227 were 

rejected, and 57 offers amounting to $3,277 were withdrawn during 

the fiscal year. On June 30, 1944, there were on hand 1,497 offers 

amounting to. $509,163 wider consideration or awaiting additional 

evidence. 

Miscellaneous tax special 'squads.-The small ,group' of internal 

revenue agents assigned to duty under the direction of the Miffedlaneous Tax Unit, which operates chiefly as a mobile organization 

investigating delinquent taxes, continued to obtain excellent results.. 

During the year these field officers reported a total of 2,651 cases, 

involving $5,134,343 in additional taxes, penalties, and interest. 

CAPITAL STOCK TAX DIVISION.-The capital stock tax is imposed upon corporations carrying on or doing business during any 

part of the taxable year and is measured by the declared value nf the 

capital stock of domestic corporations, or in the case of foreign corporations by the declared value of the capital employed in the United 

States. 

Collections of capital stock tax during the year amounted to $380,-

702,006, compared with $328,794,971 for the preceding year, an 

increase of $51,907,035, 4f 15.79 per cent, and represented the greatest 

yield from this source since the capital stock tax was first imposed. 

Domestic and foreign corporations filed a total of 509,935 returns, of 

which 15,514 were submitted by corporations organized since June 

30, 1942. There were 38,849 delinquent returns filed for the years 

1933. to 1942, inclusive. 

As a result of the review and audit of returns, 9,116 assessments 

were made, involving t&, penalty, and interest in the amount of 

$710,949, compared with 12,046 assessments totaling $804,500 made 

during the previous year. 

Arianter, of capital stock tax claims recessed and disposed of during the fiscal year 1944 

Refund Abatement Uncollectible Total 

Amount NUM' bar Amount Nun' bar Amount Num- ber Amount 

On band July 1, 1943 

Received 

Reopened 

Allowed 

Rejected 

On handJune 30, 1944 

$772,828. 10 

1, 216, 392.38 

28,033.05 

565,761.68 

829, 518.64 

620,97421 

12 g' .424 

- 

$63.727.27 

123, 329.28 

1, 121 68 

103, 116.14 

20,984.05 

69,078.04 

40 

695 

702 

4 

29 

$2, 604. 91 

73,'275.16 

■ 72, 22f. 84 

1,699.29 

1,953. 99 

gr°116§ A a 

4844,160.31 

1,411,907.82 

29,154.73 

741,104.66 

352, 201.08 

692,006.24 

Claims for refund of capital stock tax, with interest thereon, were 

allowed in 1,396 cases involving $614,425. This amount includes 

$185,208, with interest of $53,564, the refund of which was authorized 

as the result of court decisions. 

MISCELLANEOUS DIVISION.-The Miscellaneous Division is concerned with the administration of the taxes on admissions, dues, 

telephone, telegraph and cable facilities, safe deposit boxes, transportation of nil by pipe line, transportation of persons and property, 

the use of motor vehicles and boats, the processing of coconut and 

other vegetable oils, manufactured sugar, bituminous coal, silver, 
(32 -REPORT- .08 nOWLISitaninnt or ittinfRrr 

hydraulic mining; the special taxes on maintenance of oein- 

‘ Operated amusement and gaming devices or nee, add on .the.operabon of bowling alleys and billiard, and pool tables; Aocumentary 

'stamp taxes; the taxes on oleomargarine, etc., nareoties,i marihuana; 

the administration of the National Firearms Act and the Federal 

'firearms Act; and the adjustment of claims for refund of taxes 

paid under the Agricultural Adjustment Act and related legislation. 

The collections of the taxes administered in the Miscellaneous , 

 Division are shown in, the following table: 

Collections during the fiscal years 1948 and 1944 

1943 1944 Increase or du. 

create (—) 

LloOuniseitarg stamps: . 

.. 

Bonds of indebtedness, capital stock Woes etc_, 221,765, 731.77 $26, 243, 240.84 $4, 477, 508,57 

Capital stock sales or transfers . 15,a 690.59 17,096,097.89 1, MI, 507.00 

Flaying cards 7,893 909. 12 7,41&676.66. —280, 83/ 43 

Silver bullion, sales or transfers 111,053.89 46, 772.38 —64,281.61 

Total 45,155, 288 67 60,799,687. 27 8844, 401: 80 

OlesMargorhul: 

Colored 237,569. 47 L1,080, NZ 64 842,993 17 

Uncolored 1,088,155.67 1,100,491.1a 102,325. 56 

Special taxes 1,294,918.76 1,81% 619. 36 517,709.00 

Total Z 620,643.80 4,083, in n 1.468, ma sa 

Adulterated butter 40, 636.60 10, 410. 94 —30,124. 86 

RenOvated butter 8,725.76 7,478. 50 —1, 847.25 

Mixed flour S, 27800 , —4, 27800 

Filled cheese 6,267.58 89.20 —5, 228.38 

Total 58,806. 83 17,928.64 —40,87319 

Transportation of oil ',nein° line ' 13, 872 08180 13860:86383 2 178, 77803 

Telegraph, telephone, cable aird radio messages, etc_ 85,647,483 29 134, 11%512.06 48,488 085.76 

Leased wires, etc. (telegraph and telephone) 6, 527,012 98 7, 162,747.47 1, 633 734.49 

Local telephone service 66,986, 794.12 90, 198,986.83 23, 212, 192.71 

Safe depOsit boxes: 6,070,09608 6, 593,674. 78 533 578 70 

Total ' 177,903,473. 27 253,918,784.96 76,015,311.69 

Admissions 138,069,893 36 178, 562,694. 14 40,508,800.78 

Cabaret 16,396, 829.44 26, 726, 331. 47 10,329, 502.03 

Duesend initiation fees 3519,891.02 9,181, 518 71 2,661.621169 

Total 160,970,613 82 214, 470, 542. 32 . 53;49%928. 50 

Narcotics 718, 59r. 51 755,493. 49 38,901.98 

Marihuana 69, 1102. 83 23,921. 82 —55,586.81 

Total 788,094. 14. 779,415. 31 —8, 878.83 

Coconut oils, etc., processed 4,438 46¢ 24 8a10, 142. 54 , 4,278678.30 

National Firearms Act 28 190. 79 16,133 87 —805392 

Total t 4, 455,655. 03 3 723 278.41 4, 270, 621.38 

Hydratrlic mining 23 319.90 116.69 —23,293.21 

Bituminous coal 5,626, 478. 51 ' 1,402,697. 10 —4,223,781.41 

Total 6, 649, 798.41 1,402,818 79 —4,246 984.62 

Ilse of motor vehicles 43 789, 284.48 134,325,587.83 —11,963,748 65 

Use of boats 377,917.04 351, 662.94 —26, 254.10 

Bowlingalleys, pool tables 1,852,664. 62 2, a 422. 7A 355, 757.62 

Coin-operated devices 10, 487,104.00 18, 475,401.99 ' 7.983 787.99 

Transportation of persons 87,131,73400 153682,607.68 6355%87358 

Transportation of property 88 566,14808 21548Z 8618T 132, 931, a 79 

Total 328 694,863. 22 - 524,581, 674.46 195.836, 722. 23 

63, 551, 773 72 68, 788,910. 31 15,237, 183. 59 

Other miscellaneous receipts 135,010.43 201, 141. 74 66,131.31 

Grand total 

> 

779,984,010. 34 1,127, 720,738 33 347, 738,727.99 

mole OF OONEMM31,0NEli OF INTORNAL ROV1M1= ' 33. 

Admissimis.--Collections of taxes on admissions during the current fiscal year amounted to $178,562,694, compared with collections for the preceding year of $138,053,893. 

Cabarets.—Collections from this source amounted to $26,726,331, 

compared with $16,396,829 for the previous year. 

tib dues and initiation feet —The collections from this source 

amounted to $9,181,517, compared with $6,519,891 for the preceding 

year. 

Telephone, telegraph, radio, leased wires, etc.—The collections of 

taxes on telephone, telegraph, radio and cable facilities, leased wires, 

and local telephone service amounted to $231,474,253, compared with 

$158,161,290 for the preceding year. 

Leases of safe deposit boxes. —Collections from the tax on safe 

deposit boxes during the year amounted to $6,593,675, compared 

with $6,070,096 for the preceding year. 

Transportation of oil by pipe-line.—The collections of tax on the 

transportation of oil by pipe line amounted to $15, 850,857, compared 

with $13,672,087 for the preceding year. 

Transportation of persons.—Collections of tax imposed on the amount 

paid for the transportation of persons, and seating and sleeping sibcomniodations furnished in connection therewith, amounted to $153r 

68%608, compared with $87,131,734 for die, preceding year. ' 

Transportation of property.—The collections of tax on the amounts 

paid for the transportation of property during the fiscal year amounted 

to $215,487,852. For the period from December 1, 1942, the effective 

date of this tax, to the end of the fiscal year ended June 30, 1943, 

collections amounted to $82,556,148. , 

Use of motor vehicles and boats. — The collections of tax on the use 

of motor vehicles and boats amounted to $134,325,538 on the use 

of motor vehicles and $351,663 on the use of boats, compared with 

$146,289,284 on the use of motor vehicles and $377,917 on the use 

of boats for the preceding year. 

Coconut oils, etc., processed. —The collections from the processing of 

coconut and other vegetable oils amounted, to $8,710,143, compared 

with $4,435,464 for the preceding year. 

Sugar.—Tax collected on the manufacture of manufactured sugar 

amounted to $68,788,910, compared with $53,551,777 for the precedmg 

year. 

Documentary stamp taxes. —The collections of documentary stamp 

taxes applicable to the issue and transfer of corporate bonds, the issue 

and transfer of shares of stock, deeds of conveyance, passage tickets, 

and foreign insurance policies amounted to $43,339,338, compared with 

$37,350,322 for thepreceding year. 

Playing cards. Collections of stamp tax on playing cards amounted 

to $7,413,577, compared with $7,693,909 for the preceding year. 

There were 55 manufacturers, repackers, or importers of playing cards 

registered during the year, whose production amounted to 76,556,641 

packs of playing cards, compared with 67,415,988 packs for the 

preceding year. 

Oleomargarine; adulterated, process, or renovated' butter.—At the 

beginning of the year there were ,43 manufacturers of oleomargarine 

engaged in business, 33 of which produced colored oleomargarine. At 

the close of the year there were 43 manufacturers of oleomargarine 

engaged in business, 34 of which produced colored oleomargarine. In 
2 34 en' ott otexttiaMONIIR t ranatira Ilannolgus 

addition, to the numufacturers listed, there were others who incurred 

- liability to tax. as manufacturers for coloring and selling the product. 

MahufacturA. produced 135,002,908 pounds of colored oleomargarine 

and 474,022,820 pounds of uncolored oleomargarine, compared with 

116,969,840 pounds of colored oleomargarine and 431 498;452 pounds 

of uncolored oleomargarine during the previous year. There were 

'22,051 returns filed during the year by manufacturers and wholesale 

dealers in oleomargarine. 

Colored oleomargarine withdrawn without the payment of tax for . •

export amounted to 826,376 pounds. There were withdrawn, taxfree, for the use of the United States, 125,902,258 pounds of colored 

oleonnugarine. 

Nine manufacturers of adulterated butter and five manufacturers 

of- process or renovated butter registered during, the fiscal year. 

Adulterated butter produced amounted to 91,112,667 pounds, coinpared with 31,592,056 pounds for the preceding year. Process or 

renovated butter produced amounted to 3,144,299 potmds, compared 

with 3,442,368 pounds for the preceding year. 

Firearms, under the National Firearms Act and the Federal Firearms 

44t.—The collections of taxes during the year under the National 

Firearms Act, including special taxes, amounted to $16,134. 

The total nuinberef licenses issued during the currentyear te manufacturers and dealers in firearms, in accordance with the provisions of' 

the Federal Firearms Act, was 14,536. 

Narcotics and marihuana.—The collections of taxes on narcotics, 

including special taxes, amounted to $755,493, compared with $718,592 

for the preceding year. The collections of taxes on marihuana, 

including special taxes, amounted to $23,922, compared with $69,503 

for the preceding year. 

Amusement and gaming devices. —The collections of special taxes imposed upon operators of places or premises who maintain for use or permit 

the use of coin-operated anumement and gaming devices antounted 

to $18,475,49 2,compared with $10,487,104 for the preceding year. 

Bowling alleys and billiard and pool tables.—The collections of special 

taxes imposed on every person who operates a bowling alley or billiard 

or pool room amounted to $2,208,422, compared with $1,852,665 for 

the preceding year. 

Bituminous coal. —The taxes imposed with respect to the sale or 

other disposal of bituminous coal by the producer expired by limitation 

of law on August-23, 1943. During the period the tax was in effect 

producers filed 22,660 monthly returns. The- collections of taxes 

amounted to $1,402,697, compared with 73,372 returns and collections 

Of $5,626,479 for the preceding year. 

Silver. —Section 1805 of the Internal Revenue Code imposes a tax 

equal to 50 per cent of the net profit realized on the transfer of an 

interest in silver bullion, subject to certain exemptions and abatements 

to- registered dealers and producers. The collections of silver tax 

amounted to $46,772, compared with $111,054 for the preceding year. 

Hydraulic mining. —The Act of March 1, 1893 (as amended by toi 

Act of June 19, 1934), known as the California Debris Control, Act, 

imposes a tax with respect to certain hydraulic mining, the debris from 

which flows into or is in whole or in part restrained by dams or other 

works erected for the detention of debris by the California Debris 

CM:omission. The rate of tax is determined by the California Debris 

tr.:,,tyr-cvt,-,:, :-$"-ctr 515- 77.'fiKc. ;1",:c4CT7.,s-,.: ■:,-,Irter. 7tCtI,If 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 35 

Commission and is payable annually in September. The collection of 

taxes for the year amounted to $117, compared with $23,320 for the 

preceding Year. 

Field and special squad reports.—There were 247 reports covering 

additional taxes in the , amount of $471,115 on hand July 1, 1943. 

There were received during the year 14,050 reports, in the amount 

of $4,Q19,705, 14,240 reports amounting to $3,535,454 were examined 

and dosed, leaving 57 reports, amounting to $955,366, remaining foradjuStment at the close of the year. 

Walletneous claims.—The claim involving miscellaneous taxes 

received and disposed of during the fiscal year ended June 30, 1944, are 

shown in thefl following table: 

Number of claims received and disposed ey oefabryi944 the4tdieeellaneous Ammon rs on dung the 

fiscal 

Claims 

Refunds i Abatement 

, 

Redemption Um*Rectible 

P 

Amount 

P I 

Amount 

p 

Amount 

P 

Amount 

Miscellaneous excise: 

I 

tt it!tu FA grAtio 4til Ei ta, . H ittt

OA 2li j il litias4 Along g4 4; 4 0 rt g , gi g go, i gg i 40g 1 - 1 1 ; gg0

41-g 

gg g^4 AA gwl-" ; e gg 

tr.I il i 

egg ."' Oo log.goo 

On band July 1, la $1,.25&672.-35 $671,011.64 . 

Received 813, 579.33 811, 576.16 

Reopened 10,777. 00 27,183.49 

Adlawed '664, 599.00 703. 837. 35 

Rejected 1.074 981. 25 699,027. 31 

On hand June 30, 1944.. 388,348.48 106,906. 63 

Miscellaneoul stamps: 

012 hand July 1, la-- - 81,232 98 97, 752 27 $270,374.32 

Received 840, 411. 55 158,682 02 457,424. 59 

Reopened 40, 788. 69 980 71 3,167.08 

Allowed a 431.66 196,099. 27 334, 423. 54 

Rejected 52, 518. 80 28,733.15 186153.13 

On aid June 30, 1914_. 127,482.66 32,653.68 211, 781 29 

Narcotics; , 

On hand Inly J, 1948._ . 29.76 1, 865.42 29:47 

Received 326,17 114.65 437.* 

Reopened 

Allowed 837. 57 147, 65 443.10 

Rejected 3.10 1, 831.42 

On hand lime' 30, 1944 15.* 200 2E17 

Marihuana: July 1, 1943_ ' 1,000. 00 

Received ' 4,615.46 Z 704.86 1,061 00 

Reopened 

Allowed 229. 45 6 466. 00 1,063, 00 

rot hen June 3a 1944_ 4,Mt 01 3,23986 100 

Silver: 

On head JUlY 1, 1943- 31491 11,473.58 

Received 3,633.35 

Reopened 

Allowed 3,462 27 10,29a 87 

R ' 1, 32. 71 

' On hand June 30, 1044. 486.99 

Cool: 

On hand July 1, int... 5, 8113. a: 59, 925.90 

Received 18, 043, 62 349, 748.31 

Reopened • 7, 944. 65 1,161. 34 

Allowed iii, 3841. 4S a 132.06 

Rejected 18,04a59 35, 818.63 

On hauctItme 80, 1041_ 375.55 16 884.77 

Saul 

On hind July 1, taol 98, 292. 31 

19•3108193, 12,904 97144 43.04 

R ea 12 07 A 44 539.17 43.04 

Rejoined_ , 1 ;916198 'On hand June 30, Ia.,. 11,101.67 i 

Oa handJuly 1, la__ I 1,444946, 61 881, 371.84 antra. 37 ' 

Recant 1 64.8 4949:57 1 1,331.50139 48s,ezt.18 k 

Reopened *543,36 29,333.74 *167.06 Allowed - 1. I 1,446, 8.30 1 1,265, 176.68 I 345, Z18. 31 I 

13,685,794 . 7$ . 770, 147. 37 a 137. at On hnd7uM 30, 1941. 1 478,12151 155133.97 211, 812.46 
commissrowsa ,or Thrristwat. mtvincint 

" Credit eases. -There were 840 credit cases, involving $485,152, on 

hand July 1, 1943; 71607 cases, involving taxes -of $7,798,020, were 

received during the year. A total of 7,780 cases, involving $7,909,087, 

was disposed of. At the dose of the year, 667 cases, involving 

,$374,085, remained for adjustment.: 

Claims; processing taxes.—The claims for refund of processing taxes 

imposed under the Agricultural Adjustment Act, received and disposed of, are shown in the following table: 

claims for refund cr payment with respect to processing taxes re toed and disposed 

of during the fiscal year 1944 

• Revenue Act of 1986 

• Section 602 Title VII grand total 

Number Amount Number Amount Number Amount 

‘On band July 1,1943 1 E20,000.00 3 51,725,213.30 4 31,745,213. 80 

Received 1 3,101.14 5,101.14 

Reopened 3 5,165.24 28 85,048.62 81 90,213.86 

Total to be disposed 07- 4 25,165.24 82 1,813,363.66 36 1, 838,528.30 

Allowed 3 5,165.24 88,149.76 • 32 98,315.00 

Op band July 1, 1944 20, 080.00 3 1,725,213.30 4 1,745, 213.30 

ALCOHOL TAX UNIT 

Collections of liquor taxes, representing receipts from excise taxes, 

rectification tax, floor stocks taxes, bottle or container stamps, and 

special or occupational taxes, amounted to $1,618,775,156 during the 

fiscal year 1944, compared with $1,423,646,456 in the preceding year, 

an increase of $195,128,700, or 13.7 per cent, This increase was due 

largely to higher tax rates, to a greater volume of withdrawals of fermented malt liquors, and to the fact that the collections on imported 

distilled spirits more than offset the decrease in collections on domestic 

distilled_ spirits. 

The collections from all liquor tax sources consisted of $1,014,282,924 

from distilled spirits (an increase of,9.8 per cent), $37,324,467 from 

wine (a decrease of 0.2 per cent) yand $567;167,765 from fermented 

malt liquor (an increase of 22.6 per cent). Taxes collected from distilled spirits were 62.7 per cent of the total ,liquor tax receipts in'the 

fiscal year 1944, 64.9 per cent in 1943, and 62.1 per cent in 1942. 

Details on collections from specified sources are shown in table 1 in 

the appendix to this report. 

Collections from the excise tax on distilled spirits amounted to 

$899,438,785, an increase of 15 percent. The rate per tax gallon on 

distilled spirits was increased from $6 to $9, effective April 1, 1944. 

Collections from the excise tax on wines, cordials, etc. for the fiscal 

year were $34,095,361, an increase of 1.3 per, cent. The increases in 

- rates on all still and sparkling wines, etc., effective April 1, 1944, included increases on still wines from 10 cents, 40 cents, and $1 a wine 

gallon depending on alcoholic content, to 15 cents, 60 cents, ind $2 a 

wine gallon, respectively, and increases on war wines from 5 and 

10 cents per half-pint unit, depending on whe er artificially or 

atter' or corittistSsnrenia OF. INTERNAL' 'REVENUE 3t. 

naturally carbonated, to 10 and 15 cents, respectively. Collections 

from the exeise tax on fermented malt liquors for the fiscal year were 

$559,151,628, an increase of 22.7 per cent. The tax rate *ad fis-4 

creased from $7 to;$8 a barrel, effective April 1, 1944. 

With the establishment of new, liquor tax rates on April 1, 1944, a 

floor stocks'tax was imposed on all stocks of tax-paid liquor held On 

that date and intended for sale, or for use in the manufacture or 

production of any article intended for sale. The floor stocks tax 

rates applying.to the various kinds of liquor were equal to the respective increases in tax rates. 4 4 

Because of war requirements, the demand for industrial alcohol' 

continued to increase during the year. Under statutory amendments 

accomplished by the Acts of January 24, 1942, and-March 27, 1942, 

beverage distillers engaged in the production of high-proof spirits for 

industrial purposes and where necessary transferred spirits of low 

proof to other plants equipped to riuseothe spiritsoto the necessary 

degree of proof. The Alcohol Tax Unit operated in close coOrdination with the various war agencies in bringing about the production of 

increased supplies of alcohol. 

On June 30, 1944, the following premises and proprietors were 

qualified to engage in the production, distribution, or use of alcohol 

and, alcoholic liquors: 

Industrial alcohol: 

industrial alcohol plants 

Industrial alcohol denaturing plants 1 

Industrial alcohol bonded warehouses 

Bonded dealers in specially denatured alcohol,_ 

Number 

Bonded manufacturers using specially denatured alcohol 4. 928 . 

Hospitals, laboratories, and educational institutions using tax-free 

840 Distilled spirits: 2 

Registered distilleries 433. 

Fruit distilleries_ 124 Intornal,revenue bonded warehouses 

Distillery denaturing bonded warehouses 250?, 

2 

ReggitYing 

Tax-paid bottling houses 

Wines: 

Wineries 859 . Bonded 

" Bonded 

wine storerooms 

field warehouses__ 

73' 

Fermented malt liquors: Breweries 463 

Beverage dcalecs: • Retail malt liquor dealers 112, 350. 

Retail liquor dealers 229, 317 

Wholesale malt liquor dealers 8, 463 

Wholesale liquor dealers 

Importers 

6:$12 

aps 

OthelIrss:Ors. tof distilled spirits In the manufacture of nonbeverage 

productS I, HS 

Bottle manufacturers__ _ 

megar plants using vaporising process 

Carriers 

Indian 13 denaturing Plants astab11711 in connection with registered distilleries 

stemma mimes iollOWg' Registered Merles, 41 MI-parict Matt, houses, 4. rectifyMg plants; S. 

PROCEDURE?' Dtvisiow.—This division is responsible for planning 

and -developing procedure for the headquarters and field offices of the 

Alcohol Tax Unit; assists in drafting regulations, Treasury decisions,' 

418 
MORO= OP COMMieffiatne 07 INTE/INAI• REVIINtE 

mimeographs, and circulars; reviews for revision all forms prescribed 

Ity the Alcohol Tax Unit; and is charged with the administration of 

regulations relating to traffic in containers of distilled spirits, and with 

the supervision of the Statistical Section. In addition to the preparation of procedure and statistic's concerned directly with the Alcohol 

Tax Uoit, the Unit furnishes war agencies current statistical data" 

concerning industrial alcohol and other liquors. Special reports 

covering such items were also prepared for the information of such 

EIVEIC108. 

Statistics.—Regular monthly and annual statistical reports and 

releases concerning the activities of the Alcohol Tax Unit were prepared. Special statistical research work was performed in: connection

with hearings before a Subcommittee of the Committee on the Judiciary, United States Senate (S. Res. 206—A Resolution Authorizing an 

Investigation of the Alcoholic Beverage Industry). Considerable' 

work was devoted to the preparation of statistical reports for war 

eies. Statistical tables covering the operations Mating to die 

•tilled.spirits, fermented Malt liquors, and wines, and enforcement 

activities are contained in the 'appendix. The distribution of statistical information relating to industrial alcohol and high-proof spirits, 

eecepting information on tax-paid withdrawals, has been discontinued 

until the termination of the unlimited national emergency proclaimed 

by the President on May 27, 1941. 

The following data summarize operations of the legitimate liquor 

industry under the supervision of the Alcohol Tax Unit: 

Distilled spirits.—Distilled spirits, excepting brandy and rum, were 

• not produced for beverage purposes during the fiscal year 1944, such 

action having been discontinued on October 8, 1942. Production 

of ruin and brandy in the fiscal year 1944 totaled 23,804,845 tax gallons, a decrease of 40.4 percent from the total of 39,916,974 tax gallons 

of Whisky, rum, gin, and brandy produced in the fiscal year-1943. 

Compared with the fiscal year 1943, rum production decreased by 

101,770 tax gallons, or 4.4 per cent, while brandy production increased

hy 4,968,485 tax gallons, or 29.9 per cent. The production of turn was 

used principally for industrial purposes. 

Tax-paid withdrawals of domestic distilled spirits, including alcohol, 

decreased from a total of 136,836;551 tax gallons in the fiscal year 1943 

to 90,463,887 tax gallons in the fiscal year 1944, or 33.9 per cent. 

TeX-paid withdrawals of whisky amounted, to 58,832,992 tax pions, 

a decrease of 33.1 per cent. The withdrawals of bottled-in-bond 

whisky amounted to 9,330,081 tax gallons, or 15.9 per cent of total 

taut-grid withdrawals of whisky. 

Withdrawals of distilled spirits for tax-payment are vermibted in 

packages and tank cars and by pipe line direct from distaftery cistern 

rooms. During the fiscal year, tax-paid withdrawals trireett.. 

tilleries were as follows: In packages, 62,063 tax gallons; in tank cars 

by pipe, line, 351,239 tax gallons. A total of 84,285,189 talc 

one was withdrawn on payment of tax during the fiscal yetir (see 

table 69), of which 83,870,885 tax gallons were withdrawn from internal revenue bonded warehouses and 1,002 tax gallons from export 

storage warehouses. Withdrawals from internal revenue bonded 

warehouses consisted of 65,130 tax gallons from tanks, 7,963,686 tax 

gallons in eases, and 75,842,069 tax gallons (Mel 1,416,344 tax 

*leas for bottling in bond after tax-payment) in packages. 1 

anrOax Oontssissiorre Or INTERNAL navrtrun 39 ' 

•Total ,stocks of whiey, rum, gin, and brandy in internal revenue 

bonded Warehouses at the close of the fiscal year aggregated 161,- 

559,629 tax gallons, of which 348,646,381 tax gallons were whisky-. 

This represented a decrease during the year of 17.7 per cent for total 

stock' and 17 9 per cent for whisky stocks. 

Rectified spints. —The production „of rectified distilled spirits and 

wines decreased from 70,124,821 proof gallons in the fiscal year 1943 

to 67,686,405 proof gallons in the fiscal year 1944, or 3.5 per cent. 

The quantity of rectified whisky produced decreased from 60,794,623 

proof gallons to 57„8621477 proof gallons, or 4.8 per cent. The 

production of cordials and liqueurs increased from 3,965,502 proof 

gallons to 3,985,429 proof gallons, or 0.5 per cent. The' production 

of gin decreased from 2,965,280 proof gallons to 898,304 proof gallons, 

or 69.7 per cent. The production of brandy increased from 1,361,541, 

proof gallons to 1,515,052 proof gallons, or 11.3 per cent. 

Fermented malt liquors.—Tax-paid withdrawals of fermented malt 

liquors increased from 68,636,434 barrels in the fiscal year 1943 to 

76,969,764 barrels in the fiscal year 1944, or 12.1 per cent. The percentage of beer withdrawn by pipe line for bottling increased from 

59.9 per cent of the total in 1943 to 61.4 per cent during the current 

fiscal• year. 

Wines. —Production of still wine (total removals from ferrnenters) 

increase& flit 195,224,186 gallons in the fiscal year 19433to 264,852,- 

885 gallons in the fiscal year 1944. Tax-paid withdrawals of still 

wine aggregated 84,672,638 gallons, or a decrease of 21.9 per cent 

from the previous year. The withdrawals of domestic sparkling 

wines increased by 22.2 per cent, and tax-paid withdrawals of domestic 

vermouth produced at wineries increased from 2,210,457 gallons to 

2,586,489 gallons, or 17.0 per cent. 

FIELD Issenctiow Drinnos.—The Field Inspection Division was 

organized to inspect and make recommendations for the coordination 

and improvement' of the various permissive and administrative 

activities in the 15 supervisory districts. The division devises and 

recommends;plant' and meth* fin int:pant efficiency and Aecomamy ; 

supervises the installation of new procedures and the conithei of 

educational programs; determines the adequacy and suitability of 

office space and equipment; makes recommendations relative to-Mlle 

judicious expenditure of public funds; and assists district supervisorsin problems or organization, management, and proper utilization of 

the-services of personnel. 

A group of specially trained field examiners, operating directly. 

from the Washington office, maketient inspections of the field 

offices for the purpose of ipnproving refficieacy in the determination 

and collection of the liquor taxes. Field examiners, in their inspec- . 

tion of field offices, renew reperts, documenksy funotions, and duties 

of personnel for the purpose of reperting to the Commissioner compliance with law, regulations, and policy. These officers, as a remit 

of their personal relationship with supervisory and other field employees, obtain their particular views and recommend helpful suggestions for the improvement of the Service. 

During the year schools of instruction for storekeepenatigers and 

junior inspectors were organized and the systematic and regular 

616088-44-4 
REPO= OF "CONMSSICestrat JOE, '.. tarramcan amotxtra , 

training of these-officere was begun. A manual for junior inspector* 

was prepared as a comprehensive reference book for these officers, in 

the performance of their duties. As a consequence of a number of 

changes adopted, the work of the field offices was simplified and 

their efficiency increased. However, the amount of supervision re. , 

 mired remained at a high level because of the additional duties 

resulting- from emergency laws and regulations which were adopted 

to provide sufficient production and storage of alcohol for the successful prosecution of the war. During the past fiscal year a total 

of 335,771 inspections were made by field offices. This represents 

an increase of 66,754 inspections, or 24.8 per cent, overtire-previous 

year. ' 

The division is responsible for approval or disapproval of applications, notices, bonds, and other qualifying documents filed in connection with the establAment and operation of industrial alcohol plants, 

bonded warehouses and denaturing plants, distilleries, fruit distilleries, distillery denaturing bonded warehouses, internal revenue 

bonded warehouses, rectifying plants, tax-paid bottling houses, and 

vinegar factories using the vaporizing process. Final review and 

acceptance are made of qualifying documents submitted in connection 

with the establishment and operation of bonded field warehouses, 

bonded storerooms, bonded wineries, and breweries. 

Administrative examination of applications, notices, bonds, consents of surety, plats, plans, and other documents required by law 

and regulations filed in connection with new establishments, changes - 

in premises and equipment, and discontinuances totaled 22,191. 

During the year, 160 new establishments were approved 'and 287 

were discontinued. , 

LABORATORY DIVISION.—The Laboratory Division comprises a 

central laboratory in Washington, D. C., with 13 branch laboratories 

located throughout the country and one in San Juan, R R. 

The Laboratory Division , performs all of the chemical work for the 

Bureau of Internal Revenue and analyzes samples of narcotics submitted by officers of the Bureau of Narcotics. The Washington 

laboratory also assists State alcoholic beverage control boards and 

police departments. It collaborates with the Department of Agriculture relative to the official adoption of methods of analysis for 

alcoholic beverages. The War Production Board, Office of Price 

Administration, Defense Supplies Corporation, and Rubber Reserve 

Corporation frequently confer with members of the clivieon•relative 

to production, use, storage, and transportation of 'alcohol and products, 

derived therefrom. The chemists of all the laboratories frequently 

appear in court and at Bureau hearings as expert witnesses. 

The Washington laboratory is primarily concerned with basic 

problems, such as the development and modification of methods of 

analysis for the great variety of products submitted and the cformttlotion of denatured alcohol. 

-The activities of the Washington laboratory include the examination , 

of formulae, samples, and processes in which denatured alcohol is 

used Processes used in distilleries, industrial alcohol plants, wineries, breweries, and reetifying plants are reviewin the laboratoty.. 

Far the Miscellaneous Tax Unit, the laboratory examines samples 

of oleomargarine, cheese, butter, spreads, lubricants? soap, and 

cosmetics. 

,or-vomitunnorstita Or orrattroth REVENIM 

One of the special problems of the Washington laboratory during 

the past year was the examination of samples which were inverted 

as whislg, wine, or gin, but which did not conform to the definitions 

of the Federal Alcohol Administration Act for such products, and 

proper labeling was required. 

The following articles were prepared in the Washington laboratory 

for the information of the field offices: Raisins and Raisin Wine; 

Grape Concentrates and Other Concentrates for Winemaking; and 

Sugar Solutions for Winemaking. 

The branch laboratories receive most of the samples taken. by Bureau 

and narcotic officers-for enforcement purpose& They also analyze 

high wines shipped for redistillation, and alcohol stored for the Defense Supplies Corporation. The chemists serve as technical advisors 

to the district supervisors and as instructors to inspectors' classes. 

They inspect breweries, wineries distilleries, rectifying plants, and 

places seized by ■ enforcernent officers. Although routine activities 

consume the larger part of their time, many methods now used have 

been developed by field chemists and many valuable suggestions 

are made by them. 

, The branch laboratories received 73,158 samples, which' is 10,432 . 

more than the preceding year. The field chemists spent 779.3 days 

in court and 377.3 days in inspections, making a total of 1,156.6, 

which" is 13.9 days less than the preceding year. Of the samples 

examined in the field, 21.9 per cent were narcotics. 

The laboratory in Washington, D. C., received 8,004 samples, 

which. is 2,114 more than the preceding year. There were 34 days 

spent in court and pections, a decrease of 28 days. 

AtTRIT Divxmori.—The Audit Division has general supervision ever 

the work relating to the operation of registered distilleries, internal 

revenue bonded warehouses, rectifying plants; industrial alcohol 

plants, industrial alcohol bonded warehouses, denaturing plants, 

breweries, wineries, bonded wine storerooms, dealers in specially 

denatured alcohol, and users of tax-free alcohol. It also conducts 

the tax accounting, assessment, claim, and compromise functions 

of the Unit, 

The division examines formulae and processes of rectification and 

determines the rare of tax applicable to such products; reviews 

applications for the remission of tax on losses of distilled spirits and 

wines,,and recommends the action to be taken thereon;, acts on claims 

for, drawback (refund) of internal revenue taxes <paid on distilled 

spirits used in the production of certain nonbeverage products !and 

On alcohol used in the manufacture of flavoring extracts and medicinal 

preparations, stills, distilled spirits, and wines exported to foreign 

Countries; and issues permits authorizing the withdrawal of distilled 

spirits and alcohol for use of the United States. 

'Ibis division also determines and lists assessments against persons 

engaging in illicit liquor traffic. It examines for allowance or rejection all claims for abatement or refund of taxes, and for the redeniption Of tax stamps and strip stamps, and recommends acceptance or 

rejection of offers in compromise of tax, forfeiture of seized property, 

or criminal liability. 

eds.—During the fiscal, year, there were certified to the 

Commissioner 862 assessment lists, consisting 9/ 14,444 items totaling 
\ Alcohol used in devoting eat/acts, toilet and medicinal preparations exported_ 

, Distilled spirits and Wines bottled for export • 

guile exported-, 7 • 

Total. 613, 52167 

Claims for drawback of tax en distilled spirits used in lionbeverege products reCeitnei 

and disposed of during- year 

42 REPORT OF temitimartnnett unittant. arVistrtng 

$3,020,730,..entered by the Alcohol Tax Unit, and 326,381 items eggsgating $210,789,484, entered by the collectors, as follows: 

restoisrut --01/ 4NITANAlt WITS:NVIR 43 

Claim for rentitaion of tax an distilled spirits and wines received and diapotted of 

_ 

during year 

- 

Kind Number Tax gallons 

Tax Interest Penalties Total 

Listed by MIleetors 

Advance payments 

Balance tebtrIollected 

Listed by Alcohol Tax Unit 

Totabavailable for collodion 

OK 197,98145 

107, 718,964.63 

WA ha so 

23,839.30 

12, az, Oso 44 

2, 531251 78 

8210, 789, 484.19 

8 110, 279, 7 874 

169; 471,021.82 

2,471085.31 

$t078' 518, 644.* 100, moms ill 

s, ow, 730.00 

102,956, 107.13 674,346.44 103, 530, 453.57 

Reports received and reviewed for tax liability 

Kind 

Number of 

r ece ived 

reports 

Number re- ports tax 

toms to be 

 -- due 

Amount 

()bedded dealers 

Illicit dealers. • 

'Total 

9,171 

9,927 

9,551 

3,464 

EZ 292, 76268 

974,737.05 

19, 298 19,835 3, 3, 267,4913d 

Redemption of 

stamps 

Refund lineal- 

'edible Total Amount 

On hand July 1, 1943 170 3,668 sos 62 4, 796 10,009,967.02 

Received during year 2,005 1,441 2,649 Z 484 1ft 479 6,401. 492.63 

"Total Z Ifs 15, 109 2, 546 23, 374 io 411, 409. 65 

Allowed 1,354 18,084 2,192 a, 416 11,998 18,839,166.35 

Rejected 227 576 317 II 1.138 1,149,449.38 

On hand Num 30.1944 594 1,498 1,035 119 8,240 1, 422, 404.03 

Total 2,178 16,109 2, 848 st‘ S74 A 411, 409. OS 

Claims fey drawback of tax on produces exported allotted during year 

Amount 

allowed 

Total 

Allowed 

Allowed 

Rejected 

Total 

Wines: 

Allowed 

Rejected 

t 

, Total 

Offers in compromise=internal revenue laws.-On hand at the beginning of the fiscal year were 685 offers in the amount of $73,205. 

There were received 1,268 offers, aggregating $413,195, and 6,944 

offers totaling $386,127 were accepted, 488 offers totaling $46,472 

were rejected, 251 offers were returned to the district supervisors for 

further investigation, leaving 270 offers, aggregating $11,231, on hand 

at the end of the fiscal year. 

Offers in compromise -Federal Alcohol Administration Act -There 

utere 14 Offers in, the amountiof $16,550 on hand at the beginning of 

the year. During the year, 141 offers amounting to $48,000 were received, 147 offers totaling $60,350 were accepted, and 6 offers aggregating $3,500 were rejected, leaving 2 offers in the amount of $700 

on hand at the end of the fiscal year. 

BASIC PERMIT AND TRADE PRACTICE DTVISION.-This division is 

ministration Act and r ations which have been issued thereunder. 

charged with administers the provisions of the Federal Alcohol Ad-. 

The Federal Alcohol Administration Act requires that all producers 

(other than brewers), importers, and wholesale distributors of alcoholic beverages secure basic permits, which are conditioned upon compliance, with the ,pcovisions)pf the Act, the twenty-first amendment 

and its enabling statutes, and all other Federal alcoholic beverage 

laws. The broad purpose of the statute is the regulation of the con-, 

duct of the legitimate liquor industry. 

Permits.-The - number of outstanding basic permits of all classes 

has again shown a decrease, declining from 13,547, the number in 

effect on July 1, 1943, to 12,913 on June 30, 1944. 

The United States Circuit Court of Appeals for the Second Circuit., in a decision rendered on June 5, 1944, upheld the action of the 

district -supervisor and the deputy commissioner in annulling, the 

wholesaler's basic permit held by 'Thomas J. Molloy & Co., Inc., of 

New York, on the ground that .such permit was procured through 

fraud, misrepresentation and concealment of material fact. This 

has, been regoded- as a-tiest antl action in a number of >similar 

instances, which has been withheld pending the final adjudication of 

this case, will now go forward. 

1,891 

110 

525,744:80 . 

4, 437.93 

• 2,001 530,08200 • 

358 

151 

2,920, 632. 611 

123, 68146 

509 3,044, 314.46 

4,014 74, 253. 408.73 
)' • # 0 htx •try 

^ 44 REPoltt OF 0024)&188/004ER OF INFFIRFFAtc MVOS 

The following table reflects permit activity under the Federal Al-

, ,• cohol Administration Act during the year and the number of permits 

of each class in effect on June 30, 1944.: 

_ 

, Bade permits unddr the Federal Alcohol Administration Act amended, issued, 

terminated, and in effect for the fiscal year ending June 30, 1944 

• 

• 

Who* 

eaters 

Wine 

producers 

and 

blenders 

Ai l it 4 

C 11 

Reedlien 

Warebouskig 

and 

bottling 

il 4 

Total, 

In effect June 30, 1943 

Amended 

Issued 

Terminations 

(a)canceled ,. 

(0) Automatically - 

•

listed 

Annulled rd} Revoked 

e Suspended 

In effect June 80, 1944, 

king l'"°1 :row 

YIIRRI'"'I 

O.°SOO g 

2S OOS 174 2 1 vii ;a 

- 519 

127 

158 

131 

28 

1 

488 

MIR a. 

13,547 1,027 

2,617 

3, 261 

2, 791) 

423 

11 

2 

18 

12,913 

Labels.—The Federal Alcohol Administration Act provides that no 

bottler or importer shall bottle, or remove from customs custody for 

consumption, distilled epirits, wine, or malt beverages unless the 

bottler or importer upon application has obtained and has in his 

possession a certificate of label approval- or certificate of exemption 

from label approval covering such products. Because of war conditions and• increasing merchandise shortages, the volume of label 

applications received during the year declined somewhat from the 

number received in the preceding year: However, an increased 

amount of work was necessitated due to the fact tbat, in an effort 

to relieve the shortages, members of the industry have undertaken 

to bring in all kinds of products from foreign countries. Specific 

labeling problems were presented in connection with a great many 

of these products, and extensive correspondence; as well as a large 

volume of analytical work on the part of the laboratory , was necessary 

before the proper labeling of such inerchandise could be achieved. 

The principal problem in connection with labeling during the 

report period resulted from the importation of distilled spirits products 

from certain countries in Central and South America and certain 

islands in the West Indies. It was found that the standards in these 

countries varied so greatly from those administered by the Bureau, 

and governmental supervision of production and packaging' was so 

limited, that it was necessary to instruct collectors of customs to 

- withhold the release of all lots of distilled spirits products imported 

from some of these countries until representative samples could be 

•

taken and submitted to the laboratory for examination. Following 

such examination, customs collectors have been advised as to the 

nature of the product and the changes which would be necessary in 

the original labeling of the packages before the tiaerchandise might 

be released. In this manner, it has been possible to prevent consumer 

• deception in connection with these imported products, which apparently otherwise would have been' quite extensive. Producers in 

these countries undertook to ship large quantities of gin and imitation 

whisky into the United States but, in most instances, it was found 

-that the alleged gin was not produced in such manner as to meet 

771e F41',Attr.477,477:41,F- r," ‘,73 7,.. 71:y74;071 irik777/-V ■LJ- 7 c4 w 

REPORT or COMMISSIONERr INTERNAL inatoanna - 45 

American standards and the so-called imitation whisky was tiolored 

spirits without any recognizable whisky flavor. Exportation of 

tequila and habanero, two: native Mexican drinks, has been greatly 

increased during this period, but little difficulty has been experienced 

with these products. 

The following table reflects the activity during the fiscal year 1944 

with respect to applications for label approval or exemption: , 

Certificates outgoing 

DmTULrn SPIRTS 

Domestie 

Imported 

Total 

Domestic 

Imported 

Total 

Total 

Grand total 

Applications on hand at end of fiscal year 541 

Applicatione returned without action 2, 77 

Incoming communications 344 

Outgoing communications 4, 170 

Advertising.—In the enforceinent of the advertising regulations 

promulgated. under the Federal Alcohol Administration Act, the 

division reviewed 84320 advertisements appearing in 22,148 publications, and took appropriate regulatory action in 1,685 cases involving 

various types of irregularities. Six cases involving violations of the 

advertising provisions of the statute were -closed upon the acceptance of 

•appropriate offers in compromise Radio continuities numbering 

• 20,650, and 3,034 pieces of point-of-sale advertising material, were 

also reviewed. 

• During the period covered by this report, the Bureau has noted an 

increasing tendency on the part of alcoholic beverage advertisers W 

devote their spats to public interest themes, such as appeals to the 

public to purchase war bonds, donate blood to the Red Cross„ save 

waste kitchen fats, or perform other equally patriotic public services. 

While the provisikiis of Treasury Decision 5051, adopted in 1941, 

, prohibit the use in advertisements, as well as on labels, of reference 

to or pictorial representations of the American armed forces, no 

objection has been made to the use of such references or illustrations 

in public-interest advertisements which contain no mention of alcoholicbeverages and only carry the relatively inconspicuoui signature 

of, the responsible advertiser. 

Trade ziraelite.—As a result of numerous proceedings instituted 

during this and the preceding year,. basic permits were revoked in 

24 7 

' • .1IALT 11.1.11EAGEB 

Domestic 

Imported 

Approvals 

Hymntie= Approvals Hymntions 

9,228 

3, 380 

7.177 

2,568 

181 

12,208 9,6851 181 

12, 217 

Z 486 

115 le, 470 

2,000 

75 

14,702 115 12,470 75 

526 

97 

406 

77 

623 

27, 533 319 22, 627 

Label activity 

Applications 

, 
REPORT. OF COMMISSIONER 01 INTERNAL REVENUE 

5. cases, suspended for periods ranging from 14 days to 6 months in 

9 cases, and annulled in 2 cases. The violations charged in approximately 57 per cent of the suspension or revocation oases involved sales 

of alcoholic beverages at prices in excess of ceilings established under 

the. Emergency Price Control Act and regulations thereunder which 

were violations of a Federal law relating- to licrior ,and, therefore, 

violations of the terms and conditions of the basic permits involved. 

The balance involved violations of the labeling provisions of the Act 

and of the Internal Revenue Code. The acceptance of offers in 

compromise frompermittees was authorized in 147 cases in which 

• violations of the Federal Alcohol Administration Act were involved. 

Interlocking directorates.—Applications for the approva- of Mterlocking directorates and officers under section 8 of the Federal Alcohol 

Administration Act are dealt with directly by the Unit's Washington 

office. During the year, 111 applications were reviewed 'and acted , 

upon, as compared with 51 during the previous year. The increase 

in this activity apparently results from a number of consolidations 

which have taken place within the industry. 

ENFORCEMENT DIVISION.—The activities of the. Enforcement 

Division include the investigation, detection L apci prevention of willful 

and 'fraudulent violations of the internal revenue laws resting to 

distilled spirits, wines, and fermented malt liquors. 

During the fiscal year, a total of 6,801 illicit stills, 2,427,649 gallons 

of mash, 1,553 automobiles and trucks, 78,840 gallons of illicit hquors, 

and 135,791 gallons of tax-paid liquors were seized. The appraised 

value of the property seized was $2,819,851. The number of persons 

arrested for liquor law violations totaled 11,525. 

During the year!11,585 persons were recommended for prosecution 

in Federal courts in-Alcohol Tax Unit cases;an increase of 1,437 as 

compared with the fiscal year 1943; 7,462 persotts were indicted; 

6,023 defendants were convicted; and on June 30, 1944; 6,709 persons 

were awaiting grand jury or trial action for internal revenue liquor 

law violations, an increase of 307 from June 30, 1043. 

During the past year, 82 applications for pardon and 993 applications for parole were examined and reports 'submitted. - 

Transportation of liquor into dry territory.—As a• result of the enforcement of the Liquor Enforcement Act of 1936 relating to the introduction of tax-paid liquors into dry States, 69 vehicles and 1,688 gallons 

of tax-paid liquors valued at $69,2$9 were seized, 97 persons were 

arrested, and 76 defendants were indicted and convicted. 

.floor stocks tax violations. —Thsre were 2,681 floor stocks tax cases 

perfected during the fiscal year, which involved the seizure of 61,705 

gallons of tax-paid liquor valued at $717,457. Taxes and penalties 

amounting to $1,049,456 were recommended for assessment in these 

eases. Offers in compromise in the amount of $1,255,378 in lieu of 

criminal and/or civil liabilities were, accepted by the&Departnent of 

Justice. 

Federal Alcohol Administration Act violalions.—Offers in compromise 

totaling $1,700,850 in lieu of criminal and civil liabilities were accepted• 

by the Department of Justice from 45 breweries for subsidizing retail 

outlets in violation of the Federal Alcohol Administration Act. 

Violations of internal revenue laws and Federal Alcohol Admiuistration 

Act resulting from shortage of distilled spirits.—The War Production 

WORT OF COMMISSIONER OF INTERNAL REVENOIC 41 

Board order which prohibited the production of distilled spirits for 

beverage purposes on' and after October 8, 1942, the self-imposed 

industry-rationing system, and hoarding by dealers gradually brought, 

about a shortage of beverage spirits available for public consumption. 

The, shortage began to be acute about September, 1943; and by 

January, 1944, it was practically impossible for consumers 'to find 

whisky on the shelves of retailers. This shortage of distilled 'spirits 

resulted in large-scale violations of the internal revenue laws and the 

Federal Alcohol Administration Act. In this connection, investigations of 3,804 taxpayers and permittees were undertaken during the 

fiscal year. These cavestigations related largely to the falsification 

of Record 52 by wholesalers and to violations of the terms and conditions of permits under the Federal Alcohol Administration Act. 

There were 548 cases submitted to United States attorneys with 

' iecommendations for the prosecution of 1,174 persons. Federal 

grand juries returned 216 indictments involving 485 persons, 175 

defendants were convicted, and '55,712 gallons of tax-paid 'spirits 

valued at -$683,234 were seized. 

ADMINISTRATIVE DIVISION.—This division is responsible for the 

coordination of personnel requirements and the administrative control 

•of personnel actions for the Unit, the maintenance of personnel records 

for organization and control purposes, the review of efficiency ratings, 

tinental and field, the maintenance of administrative and perive files, and the supervision of the messenger service. It' determines the field requirements for space, supplies, and equipment, 

including Government-owned automobiles, the acquisition and disposition of seized property, the control of expenditures, the preparation 

of estimates, and, the allotment of appropriated funds. 

TECHNICAL STAFF 

The Technical Staff acts as the appellate agency within the Bureau 

of Internal Revenue in the determination of income, profits, estate, 

and gift tax, liability. It is an independent organization responsible 

to the Commissioner and operates under his supervision. Its work 

relates, in gmeral, to the classes of taxation which fall within the 

jurisdiction of The Tax Court of the United States. The Staff consista of an administrative office in Washington and 10 field divisions 

comprising 35 local offices distributed throughout the United'States. 

The principal duties of these field divisions are (1) to determine for 

the Commissioner the liability of taxpayers who have protested the 

findings of the internal revenue agent in charge before any petition 

has been filed with The Tax Court of the United States, and (2) to 

consider proposals submitted by taxpayers to settle cases docketed 

by The Tax Court. In performing these functions the heads of the 

Staff field divisions act as the exclusive representatives of the Commissioner in cases within their territorial jurisdiction, except that 

all stipulated agreements in docketed cases must be concurred in by 

representatives of the Chief Counsel for the Bureau, acting as division 

counsel. 

Field operatiims.—The work of the 10 field divisions of the Technical 

Staff falls into two main classifications: (1) protested income, profits, 

estate, and lift tail cases not before The Tax Court of the United 

States; comprising cases in the pre-90-day status, cases in the 90- 
48 , *SPORT OW COMMISSIONER Or irtnatwAt ftunnnus 

day stalls, and cases involving overassessments and.'claims; and (2) 

cases docketed and pending before The Tax Court. The •statistical 

data showing the work accomplished by the Staff field divisions are 

Summarized ,m table 104 an page 189. 

On July 1, 194a, there were 8,432 cases on had not docketed before 

The Tax Court of the United States which were/insetting Staff actian, 

and 588 such cases awaiting action by taxpayers on statutory deficiency notices directed or sustained by 'the Staff, making a total of 

4,020 nondocketed cases on band in the Staff field divisions at the 

beginning of the fiscal year. The net receipts of such cases during 

the year, after adjustments for transfers and cases returned to the 

internal revenue:agents in charge without action, amminted -to 6,845 

cases. In disposing of nondocketed cases, 3,953 were settled by 

agreement; 751 were closed and the deficiency assessed after issuance 

of the statutory notice, no petition having been filed with The Tax 

Court; 315 overassessment and claims cases were closed without 

agreement; and petitions were filed with The Tax Court in 1,461 

cases. The total dispositions of nondockets numbered 6,460, leaving 

4,385 on hand June 30, 1944; composed of 3,788 awaiting Staff action 

and 597 awaiting taxpayers' action on statutory notices. 

With respect to docketed cases, 3,479 were on hand at the beginning 

of the fiscal year and dockets received dining the year numbered 

3,278. Of the total number of dockets, 1,912 were settled by stipulated agreement, 180 were dismissed by The Tax Court, and 927 

were tried on their merits, leaving a balance of 3,738 dockets on 

hand June 30, 1944. 

Staff records show that the Staff field divisions directed the issuance 

of 2,080 statutory deficiency notices, and that 35 per cent of those 

cases in which the Staff directed or sustained the statutory notice 

were not petitioned to The Tax Court. 

The filing of applications for general relief under section 722 of the 

Code made applicable retroactively to taxable years beginning after 

December 31, 1939, has materially slowed down the closing of corporate cases for such years. -It is probable that this phase of the 

work, together with the volume of difficult excess profits tax cases, 

will cause some increases in Staff inventories for several:years to 

come. Striking results of the decentralized procedure are that forover five years of full operation approximately one-third of all strata- , 

 tory notices directed or sustained by the Staff field divisions are defaulted in that no petition is filed with The Tax Court; in cases 

handled by the Staff in nondocketed status, only 1 in 8 is tried before 

The Tax Court, and litigating results show that over half of the tax 

in controversy in the dockets which are tried is upheld by The Tax 

Court. 

There was an increase of 365 during the year in the Staff's invientory, 

of nondocketed cases. An analysis of the detailed reports ihows that 

this difference is caused by an increase in nondocketed cases involving 

deficiencies in the war excess profits tax. The major portion of the 

increase during the year in the pending total deficiency in tax is also 

due to the same cause. See table 104 (Part I) on page 189. However, 

an interesting situation appears to be developing with respect to the 

nondocketed excess profits tax cases; of which only a relatively small 

'number have as yet reached the Staff. The overpayments claimed 

in the excess profits tax cases now pending before the Staff are greatly 

;:dr.Teoattatlasiornta i op INTERNAL REVENUE 48 

in excess of the defiCiencies proposed therein. This situation is,• 

without doubt, due to the filing of claims for relief under section 722 

of the Internal Revenue Code. Whereas all nondocketed receipts 

by the Staff of income and profits tax cases during the fiscal year 1943 

contained refund claims aggregating in amount about 15 per cent of 

the total deficiencies proposed, the receipts during the fiscal year 1944 

show refunds, claimed in excess of 60 per cent of such total deficiencies, 

Coordination of field activities. —The activities of the. 10 Staff field 

divisions are supervised and coordinated by a central group in the 

Washington headquarters office. This group, comprised of several 

coordinators, each with one technical advisor as chief assistant and 

other .teahnical emplayites, ,operates under the direction of the Commissioner, through the head of the Staff. All determinations of the 

field divisions; are post-reviewed in Washington, including decisions in 

unagreed cases as well as settlements. In this way, field activities 

are analyzed in detail and suggestions made for the future guidance 

of field offices. General operating policies are determined in Washington both as to technical matters of general interest and as to matters 

of administrative practice. The headquarters office is' responsible 

for establishing the proper procedure for the handling and control of 

cases in the field in conformity with the procedure in effect in other 

offices of the Bureau. Records are maintained for reference purposes 

and quarterly reports of the work of the divisions are examined and 

consolidated in Washington. Details and transfers of personnel 

between divisions are arranged in the Staff headquarters office. 

Compromises, extensions, and closing agreements. —The field divisions 

of the "Technical Staff handle offers in compromise of liability for 

income and profits tax and certain other types of cases, except where 

criminal prosecution, court proceedings, or delinquency penalties only 

are involved. The head of each division has final authority to reject 

any such offer or to recommend that it be accepted by. the Commisalma% All xejettions aro ipoist-reviewed by the Staff headquarters 

office in Washington, which' also , assists in coordinating field procedure and determining operating policy in compromise matters. 

The headquarters office also considers applications for extensions of 

time for the payment of income taxes, and reviews final closing 

agreements executed under section 3760' of the Internal Revenue 

Code. 

On July 1, 1943, there were 453 compromise cases, on hand; 783 

were received, and 817 closed during the year, leaving 419 on hand 

June 30, 1944- There were 6 extensions of time eases on hand at 

the beginning of the year; 232 were received and 234 disposed of, 

leaving 4 such cases on hand at the close of the year. Final closing 

agnement cases on hand July 1, 1943, numbered 5; 204 were received 

and 194,disposed of, leaving a balanc,e,of 15 onliand June 30, 1944.. 

A summary of the work done on these types of cases is shown in 

table 105 on page 190. 

OFFICE OF THE CHIEF COUNSEL 

The activities of the office of the Chief Counsel for the Bureau of 

Internal Revenue include the defense of all Federal tax cases appealed 

to The Tax-Court of the United States; the review of refunds, credits, 

and abatements in excess of $20,000; consideration of various ad- 
i50 fPofl 11VCOMMISSIONER` OF termatraraL nisvistito 

mbaistrative and internal revenue tax matters to that O&M/ 

by the Secretary of the Treasury, the Commissioner of Internal 

Revenue, and other officials of the Treasury Department and the 

Bureau of Internal Revenue in Washingtatn--and is thicfield. They 

include also the preparation, at the request of the Department of 

Justice or of the United States attorneys, of data for use in the 

prosecution or defense of tax cases (civil and criminal) in suit, and 

compliance with requests for assistance in such cases; and the preparation, revision, and review of regulations, Treasury decisions, mimeographs, and rulings for the guidance of the officers and employees of 

the Bureau of Internal ROVORHO'Hild others concerned.. The office•is 

made up of the Chief Counsel's Committee, the Engineers and 

Auditors Section, and eight divisions, viz, Alcohol Tax, Appeals, 

Civil, Claims, Interpretative, Legislation and Regulations, Penal, and 

Review. A detailed statement, in statistical form, of the work 

handled by certain of the divisions will be found in the statistical 

tables in the appendix under the heading "Office of Chief Counsel!' 

CHIEF COUNSEL'S Cowin-res.—The committee, consisting -of 

thee members, serves in an advisory capacity to the Chief Counsel 

and his principal assistants, who refer to it cases from all divisions of, 

the office. The committee considers these cases and makes written 

recommendations as to their proper disposition. The committee is 

also charged with the final review of cases involving compromises and 

closing agreements previous to their being sent to the Secretary of 

the Treasury for his approval, and with the consideration of claims 

for reward under section 3463 of the Revised Statutes and section 

3702 of the Internal Revenue Code. At-the beginning of the fiscal 

year 1944 the committee had on hand (exclusive of reward claims) 

41 cases; during the year it received 3,298 and closed 3,275, leaving 

64 pending at the dose of the year. , 

Claims for reward for information relative to violations of internal 

revenue laws were filed and disposed of during the year as follows: 

Pending July 1, 1943, 533; presented or reopened during year, 231; 

disposed of during year, 212; pending June 30, 1944, 552. Of the 

claims disposed of, 62 were allowedin a total sum of $77,209 and paid 

during the fiscal year. The claims pending at the end of the year 

are awaiting the closing of the tax cases to which they relate, the 

receipt of recommendations of the field officers of the Bureau, or 

administrative action in Washington. 

ENGINEERS AND AUDITORS SECTION.—The Engineers and Auditors 

Section consisting of a group of engineers, accountants, and auditors, 

operating directly under the Chief Counsel, furnishes technical 

advice and assistance to the respective divisions, particularly in 

litigated cases, and to the Department of Justice, in connection with 

cases involving engineering and auditing problems principally in the 

fields of valuation and depreciation. During the year' the section 

rendered such assistance in 159 cases. 

ALCOHOL Tex Dynamic —This division handles the legal work 

arising in connection with the adnainistration and enforcement of the 

internal revenue liquor laws, the provisions (other, than those relating 

to taxes, licenses, and registration) of the interind revenue laws and 

other statutes, including the Federal Firearms Act and the Act of 

August 9, 1939, relating to' certain firearms; the Federal Alcohol 

,a1,0121! OF OGISDEBIOZOM OF iNTERNAL ROVERITE 

Administration Act; the Liquor Enforcement Act of 1936, and 

sections 238, 239, and 240 of the Criminal Code. The work includes - 

the preparation of opinions and briefs relating to assessment, collec- - 

tion, abatement, and refund of liquor taxes and penalties; compromise 

+ of civil and criminal liabilities; and the remission or mitigation of 

forfeitures. The division prepares citations to revoke industrial end 

denatured alcohol permits, conducts permit hearings and reviews 

revocation records, and performs similar work in connection with the 

issuance, suspension, and revocation of permits under the Federal 

Alcohol-Administration AS. It assists the Department of Justice in 

• civil. and criminal Enna- wising under. the laws in connection with 

which its legal work arises; gives legal advice to the Deputy Cornmissiener of the Alcohol Tax Unit, district supervisors, and other 

officials on questions involving interpretation or construction of said 

laws; and reviews all correspondence prepared in the Alcohol Tax 

Unit involving legal 'questions. • 

Work performed by this division, in Washington and in the field, 

during the fiscal year included preparation of 5,669 memoranda, 181 

briefs, 6,570 opinions, 252 libels, and 32 indictments. In connection 

with alcohol and Federal Alcohol Administration permits, the division 

prepared 45 denials of applications for permits, 71 notices of contemplated denials of applications, 154 citations for revocation and 

suspension, and 52 orders in suspension and revocation proceedings, 

and participated in 187 hearings. Review work included 1,838 ease 

reports, 480 claims of over $5,000 each, and 7;447 compromise cases. 

In addition, 135 petitions for remission or mitigation of forfeitures 

were examined andefinally passed upon. 

APPEALS DivituoN.—This division has charge of all cases involving 

income, _excess, profits, unjust enrichment, estate, and gift taxes 

pending before The Tax Court of the United States. Counsel 

assigned -to the various field offices prepare answers to petitions filed 

with The Tax Court and advise the various Staff divisions upon legal 

questions arising in the determination of income, profits; estate, and • 

gift tax liability. All proposed settlements are concurred in by 

-counsel. Counsel also have exclusive authority to represent the , 

Commissioner of Internal Revenue in the defense of all cases set for 

hearing before The Tax Court. This division also has a general 

supervision of the preparation of the contents of the records on review 

in all cases wherein are filed petitions for review by the United States 

circuit courts of appeals. In such proceedings where the Commissioner of Internal Revenue is petitioner, this duty is performed in the 

division sfibject to approval by the Department of Justice; in cases 

where a taxpayer is petitioner, the division has sole 'charge •of the 

preparation of the record. 

CIVIL DivrsioN.—The work of the Civil Division includes the 

preparation of statements of fact for the Department of Justice in all 

actions brought by taxpayers to recover taxes and for injunctions in 

the Federal courts, which statements set forth the position of the 

Bureau on the issues involved and -certain references to applicable 

sections of the Revenue Acta, regulations, and decisions of the courts. 

The division also assembles the evidence, obtains witnesses, and assists 

at 64 trial of oases whew requested by the Department of Justice; 

prepares recommendations for, or against the institution of suits- in 
,t4EPOBT' 00/4/ftatilONICR OF AL BrVENTIS3 fit 

dosed during the year involved claims of 69,895,218, of which the 

amount of $3,399,726-was collected. 

The Compromise Section is charged with the prosecution of claims 

filed by collectors against the estates of deceased, taxpayers, against 

insolvent banks, and in liquidation proceedings, including assignments for the benefit of creditors. At the request of the Department 

of Justice, the section assists in trials involving the afore-mentioned 

types of clams. 

iNTBRPRETATIVE DIVISION.—The functions of this division consist of 

the preparation of letters, and memoranda, for the signature of the 

head-of the division, the Chief Counsel, the Commissioner, or the 

Secretary, interpreting internal revenue statutes; the review of all correspondence, for the signature of the Commissioner or of the Secretary 

or of an official of his office, containing a ruling or opinion of the Bureau 

and routed through the Chief Counsel's office for approval; assisting 

in the preparation and review of briefs to be filed with The Tax Court 

of the United States in key cases; reviewing actions on decisions in 

special' cases; reviewing closing agreements covering proposed transactons; editing the material submitted for publication in the Internal 

Revenue Bulletin; and the preparation of opinions and rulings in special cases assigned by the Chief Counsel. Members of this division 

also participate in conferences with taxpayers when so requested by the 

admmistrarAve branches arid units of the Burean of Internal Revenue 

or by other'divisions of the Chief Counsel's office. 

Included in this division is the Digest Section, the functions of which 

are to preserve, digest, and make readily available to -the members of 

the Chief Counsel's staff all opinions, rulings, and other documents 

which have been prepared or reviewed by the Chief Counsel's office, 

The division began the year with 325 cases on hand, received 2,605, 

and disposed of 2,592, leaving 338 on hand at the close of the year. 

LEGISLATION AND REGULATIONS DIVISION.—The regulations issued 

under the internal revenue laws, and tax conventions 'with foreigo 

countries, and the reports on legislation introduced in the Congress 

affecting the internal revenue, except such aa relate to taxes on alcoholio 'beverages, are prepared or reviewed intthia division. The division also considers suggestions for amendments of and additions to the 

various internal revenue laws, and prepares reports thereon for the 

consideration of the Commissioner and the General Counsel. It participates in the preparation of income tax and other forms and in the 

dr4fting of internal revenue laws and tax conventions. 

PENAL DIVISION.—The Penal Division deals with practically all 

classes of internal revenue tax cases when criminal liability is alleged, 

including among others income and profits tax cases, miscellaneous 

tax eases, and employment tax cases; considers offers in compromise of 

liability where criminal proceedings have been instituted or recommendations for prosecution have been made to the Bureau or by the 

Bureau to the Departmentof Justice, and prepares ti*ions construing 

the criminal and percentage penalty statutes. It also prepares opinions as to whether cases closed by agreement under section 606 of the 

Revenue Act of 1928, and similar provisions of other Revenue Acts and 

the Internal Revenue Code, should be reopened because of "fraud or 

Malfeasance, pr misrepresentation of a material fact." Whenever 

requested by the Department of Justice, assistance is rendered by this 

division in the prosecution of criminal cases. 

Wen 01P CoanitssioNwor nntiatrean xtrittata 

connection with claims of the Government against taxpayers, trans-

. farces, bonding companies, and others; and, when suits are recommended, prepares statements for the Department of Justice similar 

to those in actions brought by taxpayers. Stipulations of facts for 

the use of the Department of Justice and for submission to the courts 

in actions in the district courts and in the Court of Claims are examined 

and-approved, modified, disapproved, or new stipulations prepared; 

and the division makes recommendations for or against an appeal 

•

from adverse judgments of district courts and for er against applicadons to the Supreme Court for writs of certiorari in: oases'of adverse 

decisions rendered by the circuit courts of appeals and the Court of • 

Claims.. The division makes recommendations for or against acceptance of offers submitted for settlement or compromise of cases pending 

in court, 

. It also handles all cases in which liens for taxes are involved in 

mortgage foreclosure actions pending in Federal and State courts, 

and considers all applications for the release of Federal tax liens and 

the discharge of property from such liens which is permissible under 

sections 3673, 3674, 3675, 3676, and 3677 of the Internal Revenue 

Code. 

CLAIMS DivisroNc—The Claims Division is comprised of four sec- • 

tions: Processing Tax, Reorganization, Bankruptcy and Receivership, 

and Compromise. 

The Processing Tax Section has jurisdiction over all matters involving processing, floor stocks, compensating, and custom processing 

taxes, as well as over unjust enrichment tax matters not *within thejurisdiction of any decentralized office. It represents the Commissioner of Internal Revenue in all cases before The Tax Court of the 

United States involving refunds of amounts collected under the 

Agricultural Adjustment Act, as amended. The, section has the 

same jurigdiction and duties in matters involving Titles III, IV, and 

VII of the Revenue Act of 1936 as have the Civil, Interpretative, 

• Legislation and Regulations, and Review Divisions, and the Reorganization Section and Bankruptcy and Receivership. Section of the 

, Claims. Division with respect to questions involving income, excess 

profits, capital, 

 stock, estate, and miscellaneous taxes. The section 

prepares records on review in all cases wherein the Conmaissioner 

files petitions for review by the United States-circuit courts of appeals 

of fi,nal decisions of The Tax Court of the United States involving' 

refunds of amounts collected under the Agricultural Adjustment Act, 

as amended. In cases involving such refunds, in which petitions for 

review are filed by taxpayers, the records are subject to the approval 

of this section. 

The Reorganization Section is charged with the duty.of protecting 

the interests and claims of the United States in proceedings instituted 

under sections 77 and 77B, Chapters X and XV of the National 

Bankruptcy Act, as amendedi, and arrangement proceedings under 

Chapters XI, XII, and XIII of the Act. In the 1;064 .corporate 

- reorganization and arrangement cases closed during the year, claims 

in the amount of $12,353,850 were filed and were settled for $4,878,908. 

The Bankruptcy and Receivership Section handles all' legal work 

incident to the protection of the interests and claims of the United 

States in bankruptcy and receivership proceedings. The 3,948 cases 
REPORT- OF COMMISSIONER OF immtmale antirsint 

At the beginning of the fiscal year, 615 cwes were pending in the 

Penal Division. New cases in the number of 467 were received, and 

528 cases were dosed, leaving 554 cases pending on dune 30, 1944, a net 

decrease of 61. 

Itiviztv DIVISION.-This division reviews overpayments (and in 

some cases oterassessments of unpaid taxes) of interne, excess profits, 

estate, gift, and miscellaneous taxes proposed for allowance (also deficiencies when coupled with tax,reductions under review), where the 

amount of the tax reduction in a particular case, whether abatement, 

credit, or refund, exceeds $20,000. It prepares the reports to the Joint 

Committee on Internal Revenue Taxation required by section 3777 of 

the Internal Revenue Code, where the overpayments of income, excess 

profits, estate, or gift taxes exceed $75,000, and prepares public decisions where the overassessments exceed $20,000. It also examines and 

reviews special cases referred to-it by the Chief Counsel for the Bureau. 

In addition to the above work-handled by the respective divisions of 

the office, legal advice and assistance was rendered to the Deputy 

Commissioner of the Salary Stabilization Unit, regional office heads, 

and other officials on questions involving the interpretation and construction of the Act of October 2, 1942 (Public Law No. 729, Seventyseventh Congress, second session), as amended tand the Wages and 

Salaries Regulations of the Economic Stabilization Director

' 

 promulgated with the approval of the President October 27, 1942, which 

regulations conferred authority upon the Commissioner of Internal 

Revenue to administer the provisions thereof relating to the stabilization of certain salaries. The legal Work performed in ponnection with 

the administration and enforcement of the Act and regulations included 

the preparation of memoranda and opinions relating to the Act, the 

revew of letters involving legal questions, and the preparation of i 

letters for the signature of the Deputy Commissioner and the Commissioner. The year was begun with 444 cases pending, during the year 

2,071 new cases were received, 2,359 were disposed of, leaving 156 

pending at the close of the year. 

INTELLIGENCE UNIT 

The Intelligence Unit is principally concerned with the investigation, in cooperation with revenue, agents and deputy collectors, of 

cases involving alleged evasion of taxes; investigation of charges of a 

serious nature against employees in the Internal Revenue Service; 

' and investigation of applications of attorneys and agents "fie practice 

before the Treasury Department. 

During the fiscal year, 1,082 investigations were made of alleged 

evasion of income and miscellaneous taxes, resulting in the , recommendation for prosecution in 280 cases involving 512 individuals. 

There were 87 individuals tried, of whom 85 were convicted and 2 

acquitted. Investigations of these cases resulted in recommendation for assessment of additional taxes and penalties totalling $45,- 

718,776. 

There were. 2,684 investigations of applications of ittorneys and 

agents to practice before the Treasury Department, and 42 inv 14 

WW1 qf charges against 'enrolled agents and attOrneys. These nvestigations resulted in the disbarment of 6, the suspension of 2, the 

reprimand of 3, and the rejection of applictitio'ns of 10. 

REPORT OF COMMISSIONER OF' INTERNAL REVENUE 55 

During the fiscal year, 84 cases of Charges against employees of the 

Bureau of Internal Revenue were investigated, resulting in the 

separation from the Service of 53 employees and the prosecution of 

14, of whom 11 were tried and convicted. There were 133 cases of 

a miscellaneous nature investigated, resulting in the prosecution of 9. 

Six were tried and all were convicted. 

SALARY STABILIZATION UNIT 

The Salary Stabilization Unit is charged with administering the 

stabilization of salaries under the provisions of the regulations 

prescribed by the Economic Stabilization Director under the Act of 

October 2, 1942 (Public Law 729, Seventy-seventh Congress, second 

session), the regulations, as amended, pursuant to Executive Order 

9328, and the Act of April 11, 1943 (Public Law 34, Seventy-eighth 

Congress, first session). 

The number of cases received, proces.sed, and on hand in the 13 

regional offices for the fiscal year, classified according to the types of 

cases, are shown below: 

Salary 

adjustmeats 

Bonus 

adjustmeats 

11111 

Salary 

rate 

schedules 

Appeals Trusts 

On hand July 1, 1943 18,481 1,416 1,486 925 5, 817 (3) 0) 

Received during year 193,815 31,334 28,659 4,853 24,851 620 77 

Total to be disposed of 210,098 32, 750 28,145 5,778 34488 829 77 

Disposed of 200, 248 81, 375 25, 868 5, 649 27,191 544 MS 

On hand at end of year__ 9,848 1,376 1 2, 277 229 3,277 85 21 

1Salary'and bonus adjustments will not be shown in the next report. Beginning July 1 1944 they will 

be broken down into either salary and/or bonus eases and shown under "Salary Salary adjustments" and "Bonus 

adjustments.' 

2 This type of ease was previously handled in the Unit in Washington. 

Appeal cases not closed in the regional offices are forwarded to the 

Salary Stabilization Unit in Washington for final disposition. There 

are shown below the number of appeal cases received and processed 

in the Unit for the fiscal year, as well as the number on hand as of 

June 30, 1944: 

Appeals: - 

On hand July 1, 1943 161 

Received during year 2, 662 

Total to be disposed of 2, 82$ 

Disposed of 2, 194 

On hand June 30, 1944 629 

The number of applications received in the. regional offices have 

been increasing rather than decreasing. This, no doubt, is due to the 

shifting of personnel, overtime, new positions being created, and 

various other factors. 

Important phases of the work of the Unit-The year 1944 was the 

first full fiscal year during which the salary stabilization has operated. 

The Unit had previously operated in the fiscal year 1943 for the 

period from October 29, 1942, to June 30, 1943. 

610088-44---8 
■ 

REPORT OF COMMISSIONER. OF INTERNAL REVENUE 

During the past year many new phases of-the salary stabilization 

program were presented and developed by the Unit. The most 

important of these phases are as follows: 

Salary rate schedules.—During the year the Unit issued Com.- 

Mimeograph SSU No. 53, dated April 3, 1944, which outlined the 

Unit's policies and requirements for the establishment and approval 

of salary rate schedules. 

The mimeograph contains the basic fundamentals of the operation 

of a salary rate schedule from the viewpoint of stabilization and is 

the result of the examination and processing of a great number' of 

salary rate schedule applications. Adherence to the provisions of the 

mimeograph will, it is believed, result in expedite action on the part 

of the Unit in the processing of such applications. 

Incentive plans.—Applications for the payment of additional compensation based on the operation of incentive plans increased during 

the year, and it appears that many employers are adopting this type 

of additional compensation for their salaried personnel who have a 

direct or indirect relationship to the bases of the incentive plan. 

These plans must be carefully examined for the purpose of determining 

whether such plans are correlated with the plans for the employees 

under the jurisdiction of the National War Labor Board and to 

determine whether the bases for participation in the benefits under the 

plans are reasonable and proper. Careful analysis of the plans is 

also necessary to determine whether' the standards are proper and 

What effect the plans have on the cost of production. It is also necessary to determine the effect of the operation of the incentive plan to 

the increase in pay levels and whether such operation is reasonable 

• and proper under the circumstances. 

Aid in the prosecution of the war.—Adjustments in salaries based on 

the grounds that they were necessary to aid in the effective prosecution 

of the war have become more and more frequent. /This type of 

adjustment calls for serious consideration and careful study of personnel problems, flow of manpower, evaluation of the real need of the 

adjustment, and priority to be given critical war industries. These 

types of adjustments are allowable in rare and unusual cases where, in 

certain war industries, it becomes necessary to obtain personnel, 

retain personnel, obtain greater production, or improve employee 

morale. 

Percentage type bonuses.—The Unit's policy regarding the processing 

of percentage type of bonuses (percentage of profits, total sales, new 

business, etc.) was changed by request of the Economic Stabilization 

Director in order that the policy of the Unit would conform to that 

adopted by the National War Labor Board. Under this change in 

policy, percentage type bonus plans are approved where such plans 

contain a definite or exact method of, determining the amount of the 

profit fund to be distributed, together with a definite plan for the 

distribution of such fund to the employees covered by the plan. If 

a bonus plan is approved, payment thereunder may be made without 

approval even though payments for the current year are greater than 

the prior-year payments. Where the establishment of the bonus 

fund or the distribution of such fund is left to the discretion of certain 

executive employees or committees, such plans are not approved and 

individual bonuses must be examined under the stabilization policy 

for fixed bonus amounts. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 57 

Overtime.—The policy of the Unit in connection with applications 

for salary increases due to the extension of the workweek is contained 

in a statement to the public dated July 1, 1943. Under this policy 

the amount of overtime received by the highest group of wage workers 

in a particular plant, division, or unit is tapered downward in its 

application to the higher salaried employees to a point where no overtime compensation is allowed. Employers generally are familiar 

with this overtime policy and it is believed that such policy permits 

fair and equitable treatment to the salaried personnel. 

CONCLUSION 

In submitting this report for the fiscal year 1944, during which 

period collections of internal revenue nearly doubled the previous 

highest record, it is appropriate to state that in meeting the tremendous 

increase in work and the many new and complicated problems, the 

continued cooperation of every branch of the Internal Revenue Service 

proved invaluable. 

JOSEPH D. NUNAN, Jr., 

Commissioner of Internal Revenue. 
APPENDIX 

STATISTICAL TABLES 

59 
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REPORT OF COMMISSIONER 

4 

0 

ro 

t 

ter 

I 

0. 

WF

W 

4 

a 

• 

10

7 

• 

. 

51

rA 

Er4 

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0 

0 

'REPORT OF COMMISSIONER OF INTERNAL. REVENUE, 

t 

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g1; 

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—x 

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Russ c.4- 

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Excessprofits 

Revenue Actsof 

1940,1941, 1942 

asamended 

nag 

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1.540

glIdgggIg1154i4gatTgilUallgOgg 

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excessprofits 

241

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i 

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4itigggiViR410:gieW 

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4.73r,grogligAgW.ISAaLlasU4eM 

as444 444 .:a" 

. Income taxes 

Total incometaxes 

ANgZ; e4SS2VM712.5 %gM5.*Mg c SIISZEI84gnSia 

ritg'IggggqieiggifOgIV

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Withheld by 

employers (20 

percent abov 

exemptIons

e P 

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Corporation 

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REPORT OF COMMISSIONER. OF INTERNAL REVENUE i 

Distilled spirits 

41

-fl . 

jg1 

24 

. -.s=4 

W an' 

P571555W5

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Excisetaxes 

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gallontoMar.31, 

1944;$9 thereafter 

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1944; $9 thereafter 

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64 REPORT OF COMMISSIONER OF IN7E.RNAL REVENUE Distilled spirits—Continued • tt gme i gra 500 barrels Or more, 3270 Per year 

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Louranfl l New York — Third New York Fourteenth New York Twenty-first New York Twenty-eighth New York North Carolina 

North Dakota First Ohio Tenth Ohio Eleventh.Ohio Eighteenth Ohio 0 Oregon_ First Pennsylvania Twelfth Pennsylvania 

Rhode Twenty-Island thirdPennsylvania South Carolina_ 

South Dakota 

Tennessee First Tens Second Texas Utah Vermont Virginia Washington West Virginia Wisconsin 

• g .

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, • 
REPORT OF COMMISSIONER. 

REPORT OP CONINUESIONER or INTERNAL REVENUE 

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REPORT OP COMMISSIONER OF INTERNAL REVIDPME 

Fermented malt liquors 

A a 

4,12"4 

C31:

rap 

1 

VE.

1009HUgglingliggOblagggigggggg 

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REPORT'O COMMEOINER

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- 

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41 

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01,q4U144 ;15a 211i- &lag 1 .

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N ENE ZZNEMEA0 NE gmco& lo>NEt 

zvzg't"")gleq111045b.)uPPgv 044

A 

4 

a 

t 

0 

70 REPORT OF COMMISSIONER OF INTERNAL REVENUE Fermented malt liquors--Continued 

2

.., 

0

-5 

E 

Fi 

-

S 

ggE;;;Oga=ggZR.4g4UflA55gE84N2NeX7a 

-

c1 E 

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t. 

ron241ggEgggIgTrnagEWEIg

10g5C4V5IgagggIggagg$Miga 

,i--:4 

g.1

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&6 

Special oroccupational taxes 

Temporary dealersinfermented malt 

liquors,$2.20 

permonth 

-IWIt

RRR5t;28R42 RPE888RT8242E4a8aRS AT 

=ir

e: '

4

00gnrgt0PO

44

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inmalt liquors 

atlarge,$22 

peryear 

8 

8 

888 288 8 

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14 

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ggg 'et.: g 

gs4 

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a 

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infermented maltliquors, 

$22 peryear 

rdgla grig4gge'dgddgc“:

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AaRREETTTEaTTRAEP24R2Eaa8884S8a814 

-

6

pggq

6

1

4

d

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Tt 

Wholesale 

dealersinfer- mented malt 

liquors,$66 

Per year 

allgia5MS

8838a22TaESTERETRATR8a287:83482a2Ta 

L

IVM:Vig4i1M*1 

gac.T.4.Tc,i

-& 

ce,e 

4g.

:

mw066t:c.re-...6

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, 

. Brewers,500 barrelsor more a year, 

$110 peryear 

; 

.. . 

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gigggg5Inggg gg gggg

2

_ gggggggg: 

aac. 

oioEor 

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Brewers,less 

than500 

barrels,$55 

peryear 

88 

Ea R ER aSSET2282XT842TEE8Egg8TTS2 

g506Vq0E

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nelP 

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616088-44-43 
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208 

ea 

304 

6-ma 

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20 

51

82280 

4g 

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14 

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WARS 

72 REPORT or •COMMISSIONER OF INTERNAL -REVENUE 

g 

002808 

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1 

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REPORT OF COMMISSIONE

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

5 

4 

ffi 

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PVERS8SSSOAS228M4MeARAR4S

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tr. 

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REPORT OF COMMISSIONER' ON minumilieviNVE 

Adulterated butter 

i8 

7 1 g A 

11' 1 

5531..0 

2V°.0 R 

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Specitd taxes 

Retail dealers 

Uncolored 

oleomargarine, $6 per 

year 

4 - 

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gggggg55gaggKIggggggggiggggggggg 

222M22222223SER484R8R412aF8F.R2R.SR2 

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oleomarMine, $48 

peryear 

8 8 88 82 Rig 4 888 888 

ci g 

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ea a a a a a 

p lee as

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oleomargarine,$200 per 

year 

g-reireeeeag.; ge55,:er.ree6trz1a14a 4 444 

ggOgggraggg5ggggggIg55g0g5ggggggg 

28224282.402822V8082g28834028882248 

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oleomargarine, $480 

peryear 

8• 88 28 828 82 8888 8 

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a 4 

44.. 4 at 

8 88 8 888 8 8 8 88 88 888 

2 gg 4884 g g g q U 

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42 2 4 884 R 8 8882R28 R88. 8 88 

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Districts 

REPORT OF".COMMtSSIOkkER

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AUS2R8RARARS285142RRIRW4M82

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REPORT OF COM ISEIONER O

8 

ti 

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6 

0 

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k 

4 

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ft 

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a 

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Narcotics(opium,coca leaves,or derivatives thereof) 

S leed in l xe se

ggi i

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t=tia

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11,0 

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butter 

6 A 

8 

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0.611 

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Continued 

i 

411

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8 10 ' 8 ee '

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8 REPORT OP ICOMALISSIONER ° OF INTERNAL REVENUE 
. REPORT QF COMMISSIONER. 

Nod' 80 REPORT QF COMMISSIONER OF,INTER AL RE 

5 

a 

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0. 

0 

O 

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t. 

• .4 

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3 

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a•'44•

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p pod is u a so no neci puro m se

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Narcotics(opium,coca leaves,or derivatives thereof)—Continued 

ill 

E. 

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tagigUMLMlld0.410:4.

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REPORT OF COMMISSIONER. OF INTERNAL. REVENUE 

Stamp taxes(Title VIII, Revenue Act of 1926,asamended) 

. 

.rIA 

walaaassiam=a;, :itei. b46e,,ir il.... 

0 i gg5g654 6r41g00051MIltigggrengg 

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Documentarystamps—Issues 

and transfersof bondsof indebtedness, issuesof cap- ital stock,passagetickets, foreigninsurancepolicies, 

and deedsof conveyance 

WN GO

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Sales bypostmasters 

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sil 

4 

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Special oroccupational taxes—Continued 

is sod .real 

a par ssom •

, . 

ggq 4"g 

8E88 9888 

laboratories,$1 

peryear 

8889 8 88 8 

' AA 

A AA A 

ia p;s sio

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REPORT OF COMMISSIONER 

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gggg$AggaggOgging0ggg0gg

2RRAgSr.28982918M9a7.388,12g88

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6=8 .c146 C2 =t4ggkag

88Z882 8888,2888888 88*8 87.8

g9g.::g 0 8::0299A:ciOgg 1

•a r 

8 8 8 8 

0i 4 

88 8 8 88 8 

A4 A 

7 

raZId oz g;' Pl 0 

>.X"PS ZO W c1 2'0 0 

5-w 

zv . 0 o 4 ON w 4Fri o 

ay grthayna... alai 

S 

0hollido&A igola eg 1

w-zt,b0A4090. Abgpn -P *44

ga ZZ UmbgataL io››

sv 
g 

# 

F 

c,

g 

' 

ggg

ganaggs ag *W gg 

....Tor . .e. ro

g* 

4g 

. x 

g 

S 

g

04 

- 

4 

1—° gc4 

 A 

ggg

824488 lgg 

sgg 

..t 

g$$ 

808 

d 

*

348 

gg 

4 

8304

6A5

48 

AAA alig 

5244 

5 

4 

06 

48 

AA 

A4 

:4-4160s5A 65A5 0.

84APR8A :7.448288 

1i; ma a 4 

8. 

c4 

45:°9 

AM gl

45

.1 

Idt,i:faii 

g6510 

84SARR *SRA 8455 

gnij 

tAgA OAAA 

kegsg 

ggFigArg

88588 

5,:s n g 

X8

gag

Maigg 

845438 ,‘ 4208 SR_ 

s4-;:4

00 At 

-gg gg 

%X

"

gMl 

RAM r.la ffl 

Ag

SAA

Sgt

gg$g 

48.42 .' 

g 

R 

g 

g 

R Vg 565 

gg g*g 

474 :5°6 

$ 

R 

gg 

SR 

C. 

Eg 

SR 

. 

WA4 

R4 8 . 28 

a 

mcis-mwz b. o.t,z

ze.is 

t

ag 

p..0 

Z.,,bro2g4

tAgliliilAgg 

0 

ist 

.-. 

MPOIintlia05a

b.121 -740 

:4 

, 

-.,,-.7.7....c-,..,-,..c-m9.9."—r, 

40 

51 

atol

,[g°4 

o 

-7,' 

e4

Wil1 ,-01 

E-4. 

2 

1 

0-

11

K.

vi

A 

I 

REPORT OF COMMISSIONER 

88 REPORT OF COMMISSIONER OF INTERNAL REVENUE Washing machines, 10 percent (repealed Nov.1, 1942) 

i 

$ 

A 

* 

2 

Rubber articles, 10percent 

(repealed Nov.1,1942) 

g 

6' 

A 

g 

§ 

8 

r: 

4 

e4 

i 

8 

.. .0 

8 2R 

" F.1 

SE 

c s.: 

NO 

540 

-7 

n 

* A 35 

3 4 

g 

5 

Phonograph 

records, 10 percent 

R$ 

R4 

g

8 IS 

N.. 

g 

4 

g 

8 

Agg 

488 

g 

A 

4 

4 

t 

S 

Businessand 

storemachines, 10percent 

gn 

- 1 

g 

": 

A 

gg 

gg 

VRA8 

di 

8MS 

.t..; 

S 

Electric 

signs, 10 Percent 

(repealed Nov.1, 1942) 

'3

8 

1 4

44424 42 A4g q 

4,6 

4

aavgasa 

4g54 E4 

.,9; ag 

taggzt

3884343 

4 

a.: 4 

g 

8 

a 

gg 

RS 

Electric,gas, 

and oil 

appliances. 10 percent 

» 

AA 

88 2428 4 

ggAA g 04 :E. ' gag"' gAr A' 

AMAgaglgl gil 

8888;8828R08 488 

'56 

824 

g 

Taxon 

luggage, 10 percent 

8S383404 AR I 

0'0 1.Z:A A grggAglIgg 

4848488525 40 

3g 

R 

Oi 

48 

Musical 

instruments, 10 percent 

84 8 04 53,3 84 

48'2 0 Og gi _ e 3 

 d .6 ... 

„raga 4 

001 M 

;384 R 

nog 

SOS 

Pistolsand ' 

revolvers, 11 percent 

2 

6' 

gR 

Districts 

I 

2 

.., t i 

12Viell

o Ri 

1 

7c“•=o65c!ii44i.474.41408558SEiVJAMOM k 12 411 5 itittlrningt.R 

i 

n51 

40 

PMiliiRgi.04 

a spli.; -5 -5 

AI5q411 qgt 

.5!..

gEN 40, / 

r; In 

a 

S" 

I 

1 

0 

O 

a 

a 

I 

O 

0 

a

O 

po 
qgg 

8288 

ifg 

g 

P 

gl 

44 

4 

0 

8 

c4 

X 

...t, 

MM 

44 

4

gtIg46 

244828 

11'0 

4a 

$ 

2 

gg 

42 

ggAg4 

84458 

g 

5 

g 

Ag 

OR 9 

ggP

8888888 8422242288g 

5112 ggggggggggg 

4S82:148. 1-.:2 4g440 g4 

88885

2ggg

222

47 M ;8:: 

gOgg 

cl, 

a 

. ' 

S 

a4g 

ggg 

242 5 8 

p 

O

! 

48 38 

" 

, 

d-A 

aaag 

3448 

a 

. 

.... 

::, 

. 

g 

8 84 

aegeaa 

gggggg 

::48828 

- 

gggg 

:moo 

-, 

glgg 

&solo og. 

gg 

,,,e, 

4' 

as 

4L

222

1 4

eth

gPggl 

88242P 

..7.star: 

tOlgg

8222820 

4g 

g/dOc° 4 

P. 

M 

g 

8 

3

2P 

4 g 

2 

M 

0 

k..e 

MISIEtw 

13 

e'Doe.eal 

sPv:e5ss 

AtP.1 

 hti 

t 

grilig 

rega. 

0 

o 

6..azza.uiiednnu.pala 

it,' 00,.1 

. 

2 

mg,. 

mPp, 

nia*Olgnallig0 

.2 MvIngs 41 213 . 

he9e1E 

ml 

n 

.4 W

11

. 

g3

616088-44-7 

REPORT OF COMMISSIONER 

86 - REPORT OF COMMISSIONER OF INT RNW REVENUE 

-bp8 A bp 

411X qi 

g A 

2 

' 

8 82 

0 4 

din 

74MriMi; 

' 

i g 61 

g:.- 

l

W

bg 

4 

Ie n , ap 

arg. r: 

le g gy 

csicEgg 

-4 

8 2884488 

g 2i ggg 

.4 - da .-. 

7-1

aosa 

V/ 

ggg gg

24:4 

;c6 

grt 

2 

w a 

$1.42 

2g... 

A 

s844“2882820242888482$282 

gggi ggiggggggg 2 g4:1ggggg 

44gt:i 481 ^1, g..1:2;2 ::482 

ga

8422 2R3 

Ll$gg 

V. age 

• 

. 

ca.

KAI 

— 

- -rg 

i P. a 

g 

8 

aSt. 

till 

In ;-73 

.. 

nag 

- gg`4 a 

N 

8 

N 

i 

a 

d 

i 

i.. 

0-2

;11-12; 

de-gt, 

A g 4 

t 2" '7, E 4 

ma 

vci i9 F 

0--x 

Re4.1'd 

v- 81.0 

Ili

a 

Ilig kg 

82 

;5 011 

8 

4 

8 

8 

; 

. ; g 

. al 

21. is.. cl 

08a 

:).. 

g 88848 

a awaa 

67 g 

28 2428 

aa ma 

gge 

a 

8 

gc.p6- 

aaah. 

2428 

ag 

SS 

.0 

48 

4.Ele 

ilAK 

leig 

.E. 

2A 

4828485 2844 

4

g c,1 4M4 4414 

r 4-a .1 4- acl 

g 

M 

gat 

28t88 

ga 

no P 

e 

44 g a ad 

ICI 1s 11 0 G1

sx 

IgluA 

. 

•4a....0Ag 

s 

0 

r, fg 

$0r 

14...4 

gang 

I 

li 

ol. 

a 

, 1 ggypiaz 

J......xa 

EE 

tiggItligi 

i. 

po.. : 

lei -...E 

Pei 

... 

rya 

4 

a 

Co 

03 

Co 

0 
g 

8 

m

g 

it 

. 

888gqg51 

8E44244 Sp 

g 

tg 

44 

g 

g 

g

2* 

1 g" 

44 

`Igg 

Otgqg 

82248S 

a 

g 

8 

ag 

Sgg 

a 

`g-m 

848 

g 

2 

.141

gggggil 

sitsam 47:5 g .55 

gig 

g224 

e 

d 

* ,4.1 

Ot 

4g 

Ag 

04 

A4P4A2R 8422288 

gO'dg 8a5ggg 

e.6 cf 

0 

8. 48. 44 

"g0 

- 

gg

48

.5 

22888R 5828 2454 

Oggggg ggg,t1 gggg 

Org 4stg .65t5 5

Wgg 

8S88R ,-,t t t 

nr

2

84044S 48EW gM 

ggagg gggt Of 

vgaa 1.6Pi ag ga 

g0 

SN 

UV 

g28 

4 1:14 

41

MI

4288 R E 

gg5:11g g _ 

gag: 

gg ggg 

44 g8g 

__ __ 51 

R 

gg 

MO 

- 

dg 

gR 

0. 

- 

42 

,4,4 

R4 

4^ 

88 

m 

kit t il ns z

mt 

qt1q1w

2 .24AA 

t2 

eP' - . 00 

k.0,;p12281 2tiA

0 A,Ser7.°2 

o 

°7' zo

i..tte&A„ssnr-4.2,Aot,..7.on 

gila'grtxpelgerglsogg 

7,2m0J 

t5 

O 

5g 

P.' 

iiliii 

gv 

2-, 

A l

t.

-1

REPORT OF COMMISSIONER

88 REPORT OF COMMISSIONER OF INTERNAL REVENUE Washing machines, 10 percent (repealed Nov. 1, 1942) 

4 S 

Rubber articles, 10 percent (repealed Nov.1,1942) 

t a 

, 

P 8 4 8 S g$ g$ 842 4 4 85 

g igg 

1O..

gdF-1 ggg gg F.:5 

g, , a 

Phonograph records, 10 percent 

8 IS 4 S 4880 4 g 

gg g " t t Alt 1 4 .q 

4g g 

, 4 ..t.: 4 R 

Businessand 

storemachines, 10percent 

22 8 g gRg$ 745 3 28 

gg g g 0Ngt, 40,1 g gg 

g ' gg 

at r-: g 

Electric 

signs,10 Percent (repealed Nov. 1, 1942) 

a. a:r2g 42 2888288 8gg3848 8 as 

a grciggt gg gAgrlgeld g4ggce 0 $4 

4, c 

cis c4a a ti 

Electric,gas, and all 

appliances, 10percent . 

82 $ARA 4 82288848588$ 4AR 824 

gg gtgt g g4 00554t1:715 gig 'gg 

01 sad snee t n sla a'

y nose

888S844 48 g 4848428425 4M 2 48 

rig g5gg ,:g:_lggagggg 4g E t4g 

i.-87 4 r ie: -i--raga4 55 a4 

Musical instruments, 10 percent 

at s at 388 84. 8824 R S23 

gd,d dg Ogg gd 015g $ jog 

 , 4 aci'zjcs a 

es <4 

4 . Pistolsand ' revolvers, 11 percent 

8 4 PR 

g 

e gs 

4 

1G 45 11 s10

1g m P. E*t 

.9%. 'g 

'-ot 

tl 

S 
REPORT OF COMMISSIONER 

90 REPORT OF COMMISSIONER OF INTERNAL REVENUE Taxon luggage 20 percent • 

nz:glegvmos=gi..342r=nvatIRE, 

gEa50614EgMAIEgnaggRI MEing 

agqpittIggqiEeggqgptlate.:flgrj 

Taxontollet 

goods, 10 percent to Mar.31,1944; 

20percent 

thereafter 

Vailfltiaatagigg#M0tOggE4 

tgaWaniEFElat-15Egflthial 

Rv41NA8ztvgswggmsgs28sag..2=ssgmgvggg 

as a 

... 

Retail exd 

Taxon furs, 10 

percent to Mar. 

31, 1 944; 20 per 

cent thereafter 

2g2222g2$g22228282222822 2=222 

5

nIteligillagq1014RgIngarigg 

1550g01-r lIgigUaVggaWg4V 

aa a 4 405074 

TaxonJewelry, 10 percent to Mar. 31, 1944; 20 percent there- after 

taiS22aWoia=gagrogieGg2 gMigang 88 iagN82 

Mggraglitagfkg01

aggraCCUMOVW.;grilUfli4g 

,1ElgtOM 

ignagfallgingligggRlat

WOltit$8ggigtg0:861t8Z416M10 

sgateigExg2giut...72,igamv4smns,2273 

gal 

at;iga..= aa gaea4ee ee.4.eaea sivr 

as 

$8 

-- 

g 2 4 

gi

22 

c4 g 

2 , 

8 

8 

g 

'' 

Na 

.lagag4 

2202882 

grOg 

8828 

.

28g71222 

1g1108 4 

$ 

Districts 

gl 

2. 

al 

lolaEgAve90.ap 

0 

ilatgglInvIv eloAntgiflge)E1g , .4A-...moapriom:94.N44 ,ww.2AzzxN.?.: 

12g g1vs1v 5Al

o c 

ii 

4 a4 mg M

ID 

e't 

 izz; 

. 

n

aszosa8&8828222;422.222M2S82

40.50gil 7 garlriggOnOMF

Agg2P152ggq5,74gggg21022224

thin

222222222882482.t.:8.7427,18F428228

Rta=16WggrOgrgag

i

gaigagalgtgggg0110406

ae a a. 4 ,- 

82 4 2222222gg2222222222.712X222

ttigraggqgtg486.4211ggV 

VOOFASictga8nOMIO§

ggt

ial

ta

lag

... . 

• 

74 ,4migvIR2atz.,sgsmIgnasti%ag2

aaeaaaa a 

tlagglgalgMggfgVitk

01.ggOatrall,q88Eggi8g

aaaa a aaa ao 

nagna

222,22222282822Z22822234222M8

inA.C4ggeatinlg

c AIggti 1,011§10ranggligr

fagg aga aealg g g gaa aa 

$2 

_ . 4 

s z E 

2 

V 

P 

F: 

2 

0 

2 

.4 

2 

sgssmiEn:clxvg gg$512 

OF-Irkg4 g01 gElg 

rig" zr a 

lg

48:82288

d"t6

4 

i 

> O. 

44 " 

Il°t.

m"."'It0 

c>4Z 

il le" 

. itgt9lasigceg 

Igi.' 

>.B 

2g4 

t 

ag4HE-aZNE.:mti oe..E, 

4nI Z A m:I g°11p4P.E-7 

.2 

281 

1 .o 

PINIFigitginglaPgitEgii

51:4, 

41 

.45 

7,27..As 

. 

1,401Ni& 

tEET.ft4 

° 1 

. 

0>140

ga>

1 h
S a 

a 

g.. 

8 

8 8 

.44 

8 

Q

8 8 

2f 21 

88 

A 

8 

• 

O 

.V. 

9 

60. 0 

Al 0" 0 

m 0' 4.. 0 1'0 4 ■ °cp.' .,5>i, ,e2s 1 .981 48.,„ss 

l 

, 

M 2P4 2114 vi

';b43113. ts r 2 e 

2

4;1 462. 1461...acA cA. is.

e 

-v ... 0 g s 

E.NHEzzNom14806E.t.a4E.4.00466

LlailliAtilaglEAWNO 

a 

ro 

92 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

y

Jo 

C

0 

Ca 

'et 

V 

a 

"ta 

se 

to 

to 

a. 

ay 

 445 

1

O 

co 

a 

O 

. ) 

=-E8 

04s - 5stA 

...sg... 

.5..3 

osl. 

gg 

R$ :2 

gg 

f2 g 

A 

E 

"g

giA 

3g 

. 

Agg 

N4A 

g 

o 

a 

, 

ges t ... ..

is 

Vii0a

211v 

. . 

(3 ° " ' 

d 

.. 

ig 

2g 

Coconut,etc.,oilsprocessed—Sec. 602 

amended 

:14 

ggas 

e5A 

.h.g, 

Nxm di 

002 

ag 

2 

. 

. 

AA_ 

Rh 

Ag 

.. 6-2 . 

U. 

. 

feLJW

§Zq.4-=208 

103sAtt. 

-1 

e4 A 0" — fjg 

.. $ 

• 

4 

8 8 

..r 

4 

8 

Machineguns,silencers,etc. 

8 8 

8

g 

 E8

g 

X 

g 

0 

8 

22" 

OM; 

gl 

SA 

lal^4ige721a 

.C.Co0o4CM0F74014SNMAg 

14174p

64A

, 

S 

1Ai 3 4 

L' A 

; 

40'4 04 m 

p

1 

4ggggggft4MXZZA6242 

2 

04108tilgt 

A 

84

01 

5:1-• 

git in 
Coconut,eta,oils,processed—Sec.80214, Revenue Actof 1934,asamended—Continued 

0 . 

ni 

Pt 

0 

gg 

SS 

're: 

g1 

raS 

ta.sg Ogg 

32S8 

g

En-4N ■ El 

ga.s a 

0 

a 

g 

g 

a t

ag 

;r. 

,60e 

.17,-C. 

4t41

nrcr 

24 

o 

A14 

Onas 

.40-g 

.,, 

030a Coconut oil fromother UnitedStates possessions, perpound, 3 cents 

a 

.1 , 

% 

c4 S 

...,1 

. 

. 

ws4s Wg g 

 g. e 

Ug. 

.74 

g 

R 

5 

S 

Coconut oil 

from the 

Philippines, 

perpound, 3 cents 

-

# 

ii 

I° 

aa 

gg 

RS 

!4 

i 

'-' 

2

eta 

.5 

0 4 00 

928 

■

A 

0 " 4 

5 

8 

4 

g 

I 

Combination 

containing 

coconutoil 

(if not infol- lowinglistings), 

perpound, 

cents 

Districts 

Alabama 

Arizona Arkansas 

First California Sixth California Colorado Connecticut 

Delaware Florida 

Georgia- Hawaii 

Idaho 

First Illinois Eighth Illinois Indiana Iowa Kansas Kentucky - Louisiana 

Maine Maryland Massachusetts Michigan Minnesota 

Mississippi Firsist Missouri 

Sixth Missouri 

Montana Nebraska Nevada NewHampshire First New Jersey Fifth New Jersey MawrMavinn 

aril 

gg.1 

A98 

p: 

Ogg 

989 

a

SR l g 

it's 

j 

$ 

9 

g$ 

9S 

g .sa 

gg 

SR 

■

I

g

R

» 

A 

8 

f

8 

( 

A 

pf 

g 

S 

g 

9 

,..1. 

:I 

a 

aeis 

ggg 

ISA 

gg 

99 

ii 

ii 

8 

4 

g 

9 

1 

9 RS 

54 

g 

g 

8 

g 

First New York Second New York Third NewYork Fourteenth New York Twenty-first New York Twenty-eighth New York North Carolina North Dakota First Ohio Tenth Ohio Eleventh Ohio Eighteenth Ohio Oklahoma Oregon First Pennsylvania Twelth Pennsylvania • Twenty-third Pennsylvania Rhode Island South Carolina South Dakota Tennessee First Texas Second Texas Utah Vermont Virginia Washington 

94 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 
AF865358832388822:8 ,3 3g2M,

a 

 25

igrrilligggggsg

IgggggRHOggAgggagggIggra dgElrgEW 

ggREIRgIgPangggliEggggl

ngEHUggngElgUnginiggeg 

g88g328g82222288.34523880R2F2

Evir.aa cf .4ca.,4-im.. aae. ne.. 

tt g 

A 

gg 

FS 

I 

S 

II 

gg 

Rn 

SRS 

gggggrIggi

MigggggIggLloggEgqgglEgEgg

2882F283Fg2318F4322g8282g40F37

2 gMgg; gggflg aP 

13N 

0.. 

3M 

m 

g 

g 

2 

2 3 82 

g 

3122231 2 

Olg125. 

aM 

2

82 

k 

3F 

29 

a . 

8 ggR 

4 

38 

2882AF8,822688182A33324F5823g 

gRMEEFFRgI8gE8ggliggEgEgggE

RVIEHRgfiggiggrialgraggIg

g

.... ......v.. . cqac Nep.f

• 

'w. 

ttl“Z j 

1). 00ZARa 

P'Zd—... 

x°MY

%Wig 

a 

 aa4c-iZz 

a 

4 0 o> 

g 

0,,tnt,P0.

5 erspwasce 

ci8AE 0 :M 0

ZO 

4 

briip0105ItEgielig

' Ii 41 2

7,4.334 ,412 71 I N-7, . 

° 

gma80n4tagfatE>fl

ItH 

• 

E-0 

2t 

2 

- .00. 

1 

ap 

96 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 

Club duesand 

initiationfees, 

20 percent 

IggiSgMeggKentaggeig4ggag Filsilea 

gRigEW4gggWilEggRggggg5gg Oggg 

8423222328 I'MKRNtOMW11664Z5N N.emm 

Total all a dmissiontaxes 

:;R80%882222382322212RgR2R28282838828 

A 

gta a

Wila'AgMnatiOMOUWWMF 

aggigOligggaalggigtalgEtV 

Raa .0.ia aaea.:.:e eeee ae -7 -ze a .- . ,-. 

aURN" 

ga5.%.4 

IVISel 

. . r 

gs!tRgt !! 

of 

a ,e; a 

..62 2 2R 2 R 

g gE g g g 

Roof gardens, 

cabarets,etc., 30 

percent of total 

paid forad- missions,service, 

otc. 

atintaqiiiggaraM15:05510011Igg 

MAtgatelgt4MidgVaiiiira1040 

403822822A26323U8g88321232223823ASF 

' 

Leasesof boxes 

orseats,of the 

amount for 

which similar 

accommodations 

aresold, 20 per 

cent a 

8 RA 

-.0000 23g 282 

g g 4g i ggg 01 g ... 

Ticket brokers' 

sales,for 

amount., in excess 

of boxoffice 

price, 20 percent 7 

31 rd rig 

.4 

Si a°. g 

eyra 

32 2g SF R28 22 4 

, 

gOg gg g 

Admissions, for 

each 6centsor fractionof the 

amount paid, 1 cent 7 

M 44c4.-7,4 aa., ,

IgglgaggtagggggFiggglaiagggg0 

ggggF.grigg.Ogggangg44grgigggCrjgggg 

8g832284g3g2222822FA222F32832:1132823 

.F.:.,,aa ..ta 4c:a .tea .7 ..ta 

Districts 

'4 46

'I7 1 

g 4bM ' 

gni i 

TABLE 1.—Rece iptsfromspecified sourcesof 
T ABLl: l.-Rueipta from !PIJt:ified .~ourcell {If inlrrflfll rl; entle., fiscal year ended June $0, 19/,4, by collection dilllr; til, Stf/(c:J, lind Ter"iWrJ' Con. CO 

D Irlc 

iffFrrijL:.:~::....:::.::::::=::·····-· . 0 •.•.•• __• _ • •••••••••••••••••• • 

Icut •••.• _.... •••••••• •••••••••••• D ..._ •. 

n, ,;<1 ••••••. ••••••••••••••••_ •••• Oeon:Ia. __ ••••••• •••••••• 

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oll bypipe line, 432percent 

5451 g 4 t218234434m5355a a : r.ie.a 

r:Mg w3 # gnggngg-,gtgggg camg ..... c,3 _ . ... .- . 

4444 g rag g%g eeaa aa eae 

Loral telephone service,10 per centto Mar.31, 1944;15 percent 

thereafter 

eS 

4 OrMa4gA3gAWAgggg4flggggAgAgg mg 

3 424g2282128858424g54288844811gS an 

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Leased wires,15 

per rcentto Mar. 

1944;25per cent thereafter 

28 8254 5442188444881822 44 2 22 85 

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1 ggdg 4dal gost=eagg-inggg g g an :..4 

. 

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0

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Telegraph,telephone,cable,and radiomessages 

N 

5ggggigaggligg0ggIgggiriggagg0Wq4^16 

a741000g1g0000.0ghlgggg0110;0ggg0ta 

.406240{,4 ,-: e .5.64`,F; e 4 g 

Sugar,perpound, approximately 

32cent 

. cqgg tiggg g g g HS g ag 

St4 088.1. 8 4 2 824 2 2 88 

Ng Aggg g ft: g :lag g 141 

g as a e N4.. ae 

Bituminous Coal Actof 1937 

Of thevalueof 

disposals by non-codemines. 

1952 percent 

818 g 

24S 1 

- 

. 

. 

Perton,1 cent 

282248 13 2444811 18821214 S 2 

PgIgg 44g a.P.4Agn "wogIgg g 

1 44 .4 4gg*44.1 kZe,654s." c444 

Districts 

,q2 

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i.a, 

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17,,01-22 gq .m g. pi worn, 

Zi

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agI'V'II 

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n 

100 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

REPORT OF COMMISSIONER 
REPORT OF COMMISSIONER 

102 REPORT OF COMMISSIONER OF INTERNAL REVENUE Grand total all internal revenue taxes 

giNVE

9A1MitadOalgOagalg4gMatt5, 

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8

800

zZ 

h 

2 

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22 

104 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF. COMMISSIONE

0 

8 

1 

tl 

ft 

ft 

tl 

A 

.41 

tl 

I 

F 

0 

Incometaxwithheld onsalariesand 

wages 

Na.

ttA46. 

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gM4g6Igaggra$WHOgg5gg1500g1 

tligitggial5M55654011655E55:65 

gwv.tirig.c.Imsgggrggpla5501.14ggim 

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?g5FgE5E4xgp:-.458aggEg55g555iA5155 

g4.4ggrieed,s 

itall5IgagallA8g1144g56505gig 447i444443,5ggsae4 4 .-7 4g to: 

Individual 

4111711 

agag425r:RR85IR8:482288RaRa2S48A48R 

aZiPeliaNNE.;;;;;;;;;;;;;;;;; 

5gAFAte:.55655ggg5a5g5551fi45a0gi 

1

051110.91154M5151454150556n15 

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Etat 

1

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2ZRZRa4828822RS2RRSAR(522R8aSTARRa8R 

4%aqggraggl4flaalataggIggag 

1:14g68:ggrIrja7ilelaRlaflikflg iq 

Corporation 

•§.1i.,_ 

t P 0 2! P-, 150,3 

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ERIE 

1.6

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gflEIgggiagggggIggOtrIgg060Fiigaga 

5522822888424g8E68858;a8RRAR885W88g 

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a 

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1 

a. 

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<<<,..moulagomgr.mhswm0 

Aatat8g080 

aaga§q 

121&-a4.; 

tviacci0. 9 

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g 

i .:, 

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0 

106 REPORT OF COMMISSIONER OF INTERNAL REVENUE REPORT OF COMMISSIONE

pIttgl 

141- ttigtovoggg*gcu*gc:42:gggglig*g4Tagggl 

-- - • 

Total internal revenuecollection 

P.58VARtz;2234Z4458R8LIRSEA

aalgWagat 

SM$Wa 815228 

5001 Wingil gnggggflil 

WggATiltg

ilatagIMMIFIgglIWAllalgatg 

8E4F41.40011100W441q% 

2Ari,"MR4V2513422853%4544945.-.44 ,54544.1.44 5 

tg4lejatggOlatitgggggagle4gelAil 

06.4adaUggigggngiaggt4411 

1r4V7-.14MAggiggigqiO4151.6"Wg 

Employment taxes, includingcarriers taxes 

-4. t' 21,n, 

eaSIV 

:=4"..1=;7:rilt:;=Gri7NII:4/Ta 

1 I I 

A2Ea45C%9255454550d.152448552:: 5 5; 

W-411044g6gWaraggggggggEnnigg 

'6

aligniaggi5g1flIgggliggq51001 

`f 4e&rg4thi'5.'17X4:-.4.Wg'47.7-745Pssl^tt 

EMI 

2M24X5R2g442.1M5445N44C8228:74 8SqCal: 

agagnaggnigOEIEFA5UgggilUM 

klgaVilggaggiCqUigMlIgigggltig § 

4Pt4.gg*I'fl4t1 4aErZ4g c6‘44P.Rggg4.'ig4^:4's1^44 

Miscellaneous internal revenue(including 

excessprofits) 

ells 

4t0.11 

5444 

...-................o.or-0... 40t-...... 

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I 6661 

AS4g4555858.7.1 84822488,1841 4285r.!2228 1; 

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caltWEICagraiggaggliWagggal 

SIV:PX5alit"aagggWggtt4":611g 

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500251 749544482g252112;,442Rg2EIRN68g55P.25 

rgIgn"

aggaklgragggglagArni4TE5RtAL64h5.5 

ValgtiglgallggEtnaggaW5gga 

c4 therVIVLI$WW14"14rrig 

Collection districts 

gg 

04 

0322 

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883,715gRE5882855X4554'5PAR2V82i

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gffiaglgagingerigiVg6g4

7,714 itlt;ese4ggc"-'524.:4°54 

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0 44ittggggg444itggO ■4 

Z2 .711 E1 4:XSZ;778X 281132g0t2Wira . g a8

gg iangOtaRi gg5gOggEt4M

VOI'VeWriiWWW.gg

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411°2°12 E8.0

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4SR2R:M3SS 

1,738,37Z 435.89 S 

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?mlo. a7rE,

7 

p 

108 REPORT OF COMMISSIONER OF 'INTERNAL REVENUE REPORT OF COMMISSIONER 

kC= 

iv 

R 

c6 ,A q•e?2.N

ns.8.r0.3.!!1-4r.rm6...r;:rnir . . ._ 

Total internal revenueCollections 3 

tzgRE8Rtz;222V;'S.14SREV.SS.INCT42SSI 22482 gg 2 RE 

igtrAgg115.05g0Mg5tag5MOMA fl =- 

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,....0 

100 

A 

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taxes. including 

carrierstaxes 

AgWeR7:Sq -aIg271IMIAgn48SSffirc;g 428 X-1 

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4.,*S-..

A I 

1131g9 

92 1 

°.8 ,sgg..74g.FiA.s.r..e 8.; 

, °' 

• 

Miscellaneous 

internal revenue 

collections 

4E4g8VM2B1S-4gS'eM2RRS%S igti2S;15SS$SVg74 SIV 

UggftliggragOlggWag5gggall gA0Mag 

7456A-111,WziliOligiggIalarigS.41 

144-604. 1.4-1,71gegg-14p-54eg-Tlega4v 

28 

.4iLi. 

RI 

44g A 

VaTiAciaral?-1:2%!?gFagAtitS ie524ZR:9. 2 ggAgg:ISESSSS 

a ' • o6 •c4-4.: • •4.: ' • • ' "..:ei4-4 •ci • • • •cd ' ,94-; •t4 • •ca ' 

8S.T.'2iqgE28gg;25g2Pgg=g ,t2 ARSW.348 X 

gigIggaggag10441451010601

talggarlitOglgaggEViggSaMtar 

-4MMI 

! 7 °.lieggigiiggking54011 g5t00.454grigHglang 

" 

• e a a 

.1N4R2RA. S42g$2in22ASAFSZ*SSMiSSilig 4 FU=1M. 

N • .4 mi •.-i ,,.:c1 • • if ic 4 ..1 N.+ .4c4e4c44c4 .4 • • ni ON • w$,-; 'r 

Population 

asof Apr. 1, 1940 (Bureau 

of the Census 

estimate) 

54101gMlaMiltiigtla45011.

§§§§§§§§§§§t§§§§§§§§§§§§§§§§§§§§§§§g§§§§ 

-.10t0 

ce acewa ace wceaaaer -.cfceceetce .. 4 ee ea-ta 

m 

4 

4 

12011504tintr 

=E 1 

o8

:8 T, '7 

qq-le000a1Atal4S4RSXZXX 

; 0 5 

1 

i Pi 

i 

d fl 

ilAto 

I 

l-It kigilrornttaiil 

 liNgW1 ) 21 

IAAap aocgDai 

8 iS 

hit ° 

As 

°or, 

,m t 
REPORT OF COMMISSIONER 

110 REPORT OF COMMISSIONER OF INTERNAL REVENUE Mkt $1, 086, 638„ 298. 22 1,250,740, 266. 96 38,159, 397. 30 

18, 961,91 1. 18 

2, 1 73, 905,61 9. 03 

7,810.31 

4, 568,413, 303. 00 

1, 034,850. 93 

49, 429,566. 10 sin733.18 

ggIgaVg qnsi; 

inag5gi:ffiLl 

$$Wag8lz8;:861i8 

7a a 0. 

61 2 389 ' 999 ' ' 91

2, 650, 566. 88 

1 3, 179. 68 14, 329. 34 

74, 085, 979. 94 652,597. 31 

3, 650, 450. 85 

107, 861. 90 

80. 87 

7, 654.90 

w Le

$109, 696, 561. 06 

314,524,837. 53 

1,544,703,773.61 

9, 746, 013. 59 

311, 647,570. 54 

7,007. 26 

682 % 2' 3 63 Z94%

GOV LW 

0t . '445 L99 . VS 

191 69 ' 1 96 '

44^ ''' 

MI5 4 IFIgs 

50PAsgariggg 

AgMiiRM3888PA 

dg 

I 182, 344,701.95 

2, 723, 056. 35 

9,41 1.28 

13,452, 07 

73, 723381. 48 

666,644. 11 

3, 647, 652. 44 

73, 961.76 

53. 03 

5, 396. 1 2 

80, 868, 007. 62 

v ilid

$183, 347,51 1. 8 1 

1, 438, 873,534. 80 

804,920,070. 66 

12, 244, 699. 09 

369, 611, 757. 08 

5, . 590. 35 

2,809,003, 163. 77 I 

1 1/4 Z00 % 998 ' 09'

281 '222 ' 19 

g%SI82R2LIGR7T, 

taalg Wagg 

gffil g Naga 

lia°4. 44 

I 189, 333, 552. 91 

2,442, 094. 49 

10, 510. 28 

8,730. 46 

65, 725, 169.78 

560, '212. 22 

3, 046, 607. 39 

97, 407. 82 

51. 34 

2,884.82 

14 316 7

$1, 046, 174, 306. 24 

1, 843, 573,767. 46 

70, 564, 358. 25 27,980, 748. 94 

2, 369, 781, 629. 75 

31,598. 24 

5. 358, 106, 408. 88 

471,729.81 

34,826,801. 06 

c

ing 

SPAR:: 

lagl 

gia a 

ca

MOgg 

t;RR3A2A 

tMO 

4 

 I !VDU 09 la 

2, 805, 6 10. 86 

11,400. 00 

7, 052.39 

89, 846, 461.74 

735,791. 15 

3,227, 382.25 

61,220. 26 

& 70 

1, 789. 17 

. I 9L 969 ' 969 ' ' 59

s ge vni af

$96, 337, 81 9. 93 230,480,329. 68 

1, 844,848, 027.20 

5, 189, 024.70 

299, 849, 982. 07 16,270.18 

2,476,721,453. 76 

247, 217. 63 

36, 943, 470.71 

44" c

M5 

dng 

VOSMI 

4 

g 

gligleig 

SP.R2gNg 

OW 

4 

I 108, 395. 144.79 

2, 539, 285. 93 

8, 557.50 

6,205. 81 

80, 987, 661.88 

831, '217. 63 

9, 209, 961. 61 

85, 857. 18 

2, 080. 83 

29 694 ' 818' 21'

1 11114 6IS

$186,783, 639. 30 

409, 665, 907. 00 629, 870, 097. 42 

8, 093, 057.79 

351,868, 662.78 

108, 744. 65 

1, 684, 390,108. 94 I 

09 6' 29 9118 ' It '

69 120' 96'

11614 .,.

OrigrAntgUl 

'844448::.F.N.7$ 

.' OW 

do4 a . 

I 107. 888, 308.07 

2, 318,291.21 

7, 333. 50 

8, 648.91 

70, 375, 498. 88 

680,781. 81 

3, 629,341.21 

191,239. 46 

1, 018. 10 

2, 058.75 

I , '22 5 11 115' TS '

4 0 9015

.S .W g .logps..23-.1., 

R 6 Itia 

2 

. 

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114 

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'4 41,13, 710. 

1, 438,141.12 

608, 411.31 

1,086. 95 911 0 493 ' LI '

e -pAre 

gnagiu5P,4 

0.15ingaM 

RNG=RNSORRS 

e 

ingWiti

^6§i ng

?.482A4SA

2, 350, 370. al 1,344, 385. 59 

617, 091.80 

3,717. 65 

e itt ot c 9t •

in

rIEERing§n 

8aRSSX,12EI8,T4 

88" 8$0c1 6 g44 

WIncli

U.5ANEI

$2:91,32IS

2, 205. 783. 70 1, 974, 847. 85 

615,278. 82 

4, 494. 91 

s o snon

nnW

gEnlanUE 

FeTAP2:9.1grAWS 

44gR5 24 

'nee 

gnxE0A

gFoRina

S,A.SUV4M

e 

2,251, 683. 20 1, 616, 828. 99 

713,920. 61 

3, 351. 33 

4 635,684.13 ningilea 

nnignEHE 

8488E1282IM 

.:Amm 

tingnE

28R7ogAg

IE0 8 

35 % 9 18 '

189 6' 00 00'

1 69' 34162 9too t 690 99'

I '6 %Li 689 86'

gnnrann

ReE2MAASP,M5 

I R 

.51qM2gn 

e crfer 

1§PAF

Ma

MP.VoItz2V

n 

2, 138,221.07 1, 584, 6p. 61 547,512.81 

4,74215 

943 " 940 69 '

agninFARn 

nEingnnOMEnEig

81Ma=22?fliragg32$4

61004

e ti.Are e 

1 

O 

O 

F4 
a 

88 

46 

I S 

65 

33 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 

a 

gg 

gl 

a 

6a 

rnn 

6 

a 

5 

g6 

S 

S 

g 

Ig 

rg 

glg 

ggg 

888 

6 

al 

gi 

oid 

88 

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214- 

6 

al 

45 

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54 

65 

5g 

ag 

ggg% 

8283 

rz-ae g 

Igggegg 

gg66gg5 

gaggaga 

6 

S 

2 

54 

88 

of 

1,470,849,993. 19 

as 

as 

gg 

gs 

3, 076,492, 935. 85 

44 .

ggg 

828 

s 

ga 

ma 

88 

4.590, 614, 450. 21 

112 

O 

tl a 

REPORT OF COMMISSIONER 

ggii 

PiggPMAg 

r28883883888 

t gg4gg 

a et a 

51 0 161 ' Z ' LI VI

2, 586, 483.óó 

8, 172.50 7,697. 42 

79,825, 451. 07 

692,901.79 

3, 966, 521. 70 

19,001. 52 

15. 92 

4, 472. 83 

87,101, 190.65 

2, 168,252 12 

, , 

igg 

gg6 

828 

6 

gg166gg 

5.8888t8 

ag v 

a 

117,303, 148.39 

2, 615, 018.56 

7,738. 31 7,318. 22 

86, 135,269. 98 

592,64553 

4 590. 48266 

101, 313. 26 

120. 00 

8, 080. 38 

s e L20 ' to ' 06 

6 '191' 6 '91 81

ggg 

Mgg 

888 

g 6.666g 

griggdgg 

823g28g 

g 

122, 374,318. 24 

2, 534, me 20 

7,950. 00 6,483. 24 

82,298, 698.17 

618,785. 02 , 

4, 476,143. 09 

67,236. 80 

353. 55 

3,050. 04 

90, 013,240.11 

2,217, 486. 89 

ggg g gggig 

6665g6g6g5 

7:3888888883 

ae 

117.314, 606.53 

2, 405, 941. 22 

8,483. 10 

5,

192. 37 

79,005, 919. 85 

599, 946.52 

4,232,243. 51 

94, 059.80 

1,911.74 

ge L89 t ' 19

OL1 ' 66819 

ggPE.gt:3

8118818,48g28 

4 A 

a 

Ogg 5 gggt6 

a a .4- a -. 

198 1 TMa 

2,297,547.19 

6. 840.68 3, 639. 85 

82,867,571. 27 

635,100.20 

4,013, 703.28 

133,868. 62 

5. 00 

6,

204. 37 

89,964, 570. 48 

t 861 ' 966 

g

g28 

ia 

..: 

5g6 a oi 6 g565 

6g66566 

88388M8 

.TTa. -4- 

125. 173,190.85 

Z 233, 671.12 

7,

707. 03 

3,

712. 27 

80. 075, 878.71 

625, 635.32 

3,6M, 777. 54 

1 30, 850.50 

4,

487. 28 

'98 OU I CL 

1

979

691

36 
114 REPORT' OF COMMISSIONER OF INTERNAL REVENUE 8681 

aquotoota 

$169, 040.14 

245,510.74 

3,614. 55 3, 442. 62 

44, 475.389 56 

XS519.85.°S.Migef Si92N188n 

gaga:aging 05Ellgg 

ggggsIggild gsg ge era.4 ace d 6 

.. . 

76,528,330. 88 

8,972, 429 53 

7,641,718. 97 

3.354.550.21 

19,968,698. 71 

1,

089359 02 

2,

699,580. 72 

34,664,835. 25 

66 ILL '666 'ss 

99VE6299 'LSO 

Nove

mber 

$165, 238.75 

40,097.76 11,827. 38 

4,778. 01 

40,245,348. 72 

8rA9PM- attIR2XAg '38$228N 

al.lgillO'AM: agggsgg 

saggrigMg "gq g" 

61'868 11,891L 

7,287.555.18 5,841,695. 10 

2, 780, 977. 57 

96199 'Ot9 '85 Z6'838'968 '90Z 95 '6E2 '8 98 '1ZZ '016 'V 

242,826,908.16 

vegans° t 

October 

$201, 228.58 

72,455.19 

1,722. 16 

9,234. 30 

42,807,324. 16 

M353e1r.igyt. S2SSX 282g24.51 

gigaggrnggil gttegg 

gggg'ggig0g"ggi g 

- -- - 

86, 209,756. 96 

7,917,995.98 

4,993,320. 14 2, 849,618.35 

15,760,929. 47 

5, 485,223. 24 

108, 405,293. 95 

770,247.51 

Ioe '692 "099 

2,180,124,474. 01 

qm vde g 

$191,512. 34 

17, 668. 26 

3. 583.80 3, 953. 94 

18 '591166 'Of 

S588341 P3S88Sir8 eiMsnr.r. 

ggggagggla 0050gg 

ligggsggaggg llg I' 

2-7 C7 wm. .. 

71,353,663. 05 

6, 370,715. 87 

3,

074,107.58 

2,411,362.61 

11,356,186.05 

937,297. 62 

2.949, 152.67 

23. 976, 485. 44 

2L'928 'Z99 'LZ 4,

613,903,713.47 

maw 

$268, 124- 61 

140,21 8. 66 

4,611.15 

45,109.40 

59999 096 tt 

ie%S8nt2;18428d3 SSRS8iM 

g:ggUtriggggg Oggggg 

Igglgolgggggg ... , 

103,830,266.04 

99 '908 'NH t 12 tO9 '201 t 

89 '996198 t 

12, 427, 344. 32 

8,547.399.59 

222,362,810.03 

32,812, 720. 18 

OC Tzz t9z 

1,672, 735,594. 12 

Sint 

V18,839.70 

22, 811. 77 

3, 401. 11 5, 175.73 

46. 389, 219. 97 

`3AS2234M- 88Wer. 888q813R 

OgagggliggOgg ggggg§1 

taiggagIgggg eiggsg t°5..; .0 4 

192,919.856.93 

8, 315, 403. 25 

1,665,321. 27 

8, 127,507. 68 

13,098,292. 20 

4,846,339. 93 

109,533,348. 32 

1,446, 775. 20 

115,826,463. 45 

1,999,196, 414. 51 

00M08 

15E 8 

8 '5 E1 

-01 

"i 

g Vm 

0 

p.t 

, 

3 83 3 

1g 

11i 

" 

5 

I 

F.4 

tr2laS 

„111 -i 

all i 

a 

STA 

ste 

fr i rtm9/2 

Al te.951 Ppal6PP 

e 

getfilredggg:g 

—3: 

P 

i 

i 

st70.0bogrdVcgt-d c 9 

:Idiot 

Elgats11 

F1.= 1

4.6 040 .

t 

1 

e.tigil 

fgl 

3:g 

<c-3 

13 

0 

i 

P: 

i 

1 i 

,. 0., 

1 M I - 0 .2 v 

t 

EJ-1.,,s 

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i 0 

i!!„ 

mwm g < 

tot828i 

a tti 

04102 

szcN. 

t. 

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— 1 h- E 8 

t 

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1h1 

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0 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 115 

TABLE 5.—Summary of internal revenue collections, years ended June 30, 1943 

and 194.4, by sources 

Sources of revenue , 1943 1944 Increase or 

decrease (—) 

Corporation Income taxes 

Individual income taxes 

Income taxes withheld 

Excess profits taxes—declared value 

Excess profits taxes—Vinson Act 

Excess profits taxes—Revenue Acts of 1940, 

1941, 1942 

Unjust enrichment (Title III, Revenue Act of 

1936) 

Income, excess profits, and unjust enrich. 

went taxes, total 

Capital stock tax, total 

Estate tax, total 

Gift tax, total 

Distilled spirits (inspotted), excise tax 

Distilled spirits (domestic), excise tax 

Distilled spirits rectification tax 

Wines, cordials, etc. (imported), excise tax 

Wines, cordials, etc. (domestic), excise tax 

Brandy used for fortifying sweet wines (repealed June 29, 1940) 

Rectifiers; liquor dealers; manufacturers of stills 

(special taxes) 

Stamps for distilled spirits intended for export 

Case stamps for distilled spirits bottled in bond. 

Container stamps (Liquor Taxing Act of 1930_ 

Floor taxes, wines and liquors 

Fermented malt liquors 

Brewers; dealers in malt liquors (special taxes).. 

Liquor taxes, total 

Cigars (large) 

Cigars Gmall) 

Cigarettes (large) 

Cigarettes (small) 

Snuff of all descriptions 

Tobacco, chewing and smoking 

Cigarette papers and tubes 

Leaf dealer penalties, etc 

Cigarette and cigar floor taxes 

Tobacco, total 

Documentary stamps on deeds, bonds, etc 

Capital stock and similar interest sales or 

transfers 

Sales of produce (future delivery), (repealed 

June 30, 1938) 

Playing cards 

Silver bullion sales or transfers 

Documentary, etc., stamp taxes, total 

Lubricating oils 

Matches 

Gasoline 

Electrical energy 

Tires and inner tubes 

Rubber art des 

Phonograph records 

Musical instruments 

Luggage (manufacturers' excise tax) 

Electric, gas, and oil appliances 

Electric signs 

Business and store machines 

Washing machines 

Optical equipment and photographic apparatus 

Electric light bulbs and tubes 

Automobile trucks 

Other automobiles and motorcycles -. 

Parts and accessories for automobiles_.. 

Radio sets, phonographs, components, etc 

Refrigerators, air-conditioners, etc 

Sporting goods 

Firearms, shells, and cartridges 

Pistols and revolvers 

Repealed manufacturers' excise taxes 

Manufacturers' excise taxes, total 

84, 

5, 

5, 

520, 851, 709.88 

943,916, 978.59 

686215, 010.47 

82, 011, 996.02 

420, 488.82 

063, 863, 613.73 

1,808, 294.06 

$5, 22, 195, 851 31 

10,937, 570, 433.53 

1 7,823, 434, 977.46 

136,979, 571.91 

39, 036.47 

9, 345, 198, 293. 03 

433,72.98 

$763, 24 142. 43 

4,493,863, 454.94 

7,137, 419, 966.99 

54, 067, 576.39 

—381, 452.35 

4, 281, 334, 679.30 

—1, 374, 570.07 

16, 298, 888, 091. 2 ' 33, 027, 801, 888. 19 16, 723, 913, 796. 63 

34 799,970.85 

414, 530, 598.81 

32,965, 078.68 

380, 702, 006. 85 

473, 465, 605.12 

37, 744, 731.75 

51, 907,035.00 

58,935,006. 31 

9, 779, 663.07 

83,406,478.87 

698,26, 342.75 

18,836, 378.48 

743, 363.80 

32,919, 973,19 

6,142. 67 

7, 097, 870.67 

817.50 

1, 298, 62.12 

10, 549, 098.15 

111, 538, 926 27 

456, 634, 420.81 

3,238,09628 

2 286,871, 176 22 

2 812, 566, 608.93 

18, 874, 169. 23 

3 9, 027,490. 19 

/30, 087,871. 04 

11, 519.16 

8,109, 22 46 

2, 101. 60 

1, 369, 157. 88 

8, 515, 931,44 

86, 834,272.82 

3 369, 151, 627.85 

8, 375,009. 16 

203, 464, 697.35 

—85, 900, 733.82 

37, 790.75 

3, 284, 126. 39 

—z 852, 102. lb 

5, 378. 49 

1,101, 349.89 

1, 284.10 

70, 609.71 

—2,033,166. 71 

—25, 704,653. 95 

103, 517, 207.04 

136,913. 90 

1, 423,646,456. 44 It 618, 775, 156.93 195, 128,699. 2 

2,075, 077.23 97,317.38 

29, 600. 19 

835, 230, 743.35 

7, 543, 283. 33 

47,849, 119. 88 

1,472, 325.92 

3, 566.21 

8, 666, 250.19 

30, 152,076.91 

107, 283.84 

88,462. 35 

903, 957,882. 53 

7, 692, 236.61 

45, 269, 260.33 

1,164, 377.58 

1, 706.51. 

99,960. 23 

7,076,999. 68 

9, 966.96 

58,862. 16 

88, 727, 139. 18 

148, 953.28 

—2, 570,869. 55 

—307,948.34 

—1, 859.70 

—8, 506. 289. 91 

923,857, 283.63 986 483, 26.89 69, 625,953. 28 

21, 765, 731, 77 

15,584, 590.89 

7, 693, 909.12 

111,063.89 

28, 243, TAO, 39 

17,096, 097.89 

7, 913, 576.618 

46, 772.38 

4,477,508. 57 

1, 311, 607.00 

—280, 332.96 

—64, 281.51 

45,155, 286.67 50, 799. 687. 27 5, 694, 401.00 

• 

43, 318, 312.71 

9, 372, 261.29' 

288, 785,826. CO 

48,705, 138.94 

18,345, 386. 92 

14,885, 162.88 

1, 816, 625.67 

I, 280,124. 32 

5,681, 525.65 

6, 912, 969.83 

613, 973.01 

6, 461,498.00 

37, 223.64 

11, 457, 314.61 

3,657, 242. 89 

4, 229, 689.98 

1,429, 230.26 

20,478, 407.666 

5, 560, 689.48 

3,965, 909.34 

4, 067, 598.02 

1, 149, 332. 58 

61, 613.26 

481, 396.46 

52,473,093. 61 

8 720, 093.12 

271, 216, 501. 79 

51, 238, 653. 30 40, 333 746.92 

n94,920. 19 

1, 29,456. 28 

633,040. 40 

3 4,777, 176. 00 

5, 026,905. 40 

5 255, 320.50 

6,759,980. 70 

131,908. 17 

I 11,914,964. 26 

7 5, 367, 788. 18 

3, 26, 727.35 

1, 221, 736.93 

31, 551, 319.19 

3, 402, 467.98 

2,406, 231. 93 

2,498, 209.92 

1,061, 044.95 

37, 218.93 

97, 679.31 

9,154, 780.90 

—696, 168. 17 

—17, 569, 324.21 

Z 538,619. 36 

21,988, 360. CO 

—14,1590, 242 69 

72, 930.61 

.647, 083.86 

—904, 349.65 

—1,886, 064.43 

—358, 652.51 

—2, 701,467. 30 

—5, 315.37 

457,639. 66 

1,710, 645. 29 

—982,962.63 

—22, 493.83 

11,072, 911.63 

—2, 158, 121. 50 

—3,669, 677.41 

—1, 669, 388.10 

—88, 287.63 

—24, 294.39 

—383. 722. 15 

504, 749, 103. 30 503,462, 170. 36 , —1, 22,932.94 

or footnotes, see p. 116 
116 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 5.—Summary of internal revenue collections, years ended June 30, 1943 

and 1944, by sources—Continued 

Sources of revenue 1943 1944 increase or 

decrease (—) 

Bituminous Coal Act of 1937 $5, 626, 478.51 El, 402, 697.10 —14, 223, 781. 41 

Telephone, telegraph, radio, leased wires, etc 91,174, 496.27 1141, 275, 266. 52 50, 100, 770. 25 

Local telephone service 66, 986, 794. 12 7 90,198,986. 85 23, 212, 192. 71 

Transportation of oil by pipe line 13, 672 088.80 15,850,856.83 2,178, 770.03 

Use of motor vehicles 146, 289,284.48 134, 325, 637.83 —11,963, 746.65 

Use of.boats 377,917. 04 351, 662. 94 —28, 254. 10 

Bowling alleys, pool tables, etc 1,852,664.82 2, 205 422. 24 365, 757.62 

Coin-operated devices 10,487, 104. CM 18, 475,491.99 7, 988, 387.99 

Transportation of persons 87, 131, 734.00 77153, 682,607.68 66, MO, 873.58 

Transportation of property 82, 556, 148.M 215,487, 851.87 132,931, 703. 79 

Leases of safe deposit boxes 6,070,096.08 8, 593, 674.78 523, 578, 70, 

Admissions to theaters, concerts, cabarets, etc_ 154, 450, 722. 80 0205, 289,026.61 BO, 838, 302. 81 

Club dues and initiation fees i 6, 519, 891.02 119,181, 516. 71 2,661,625. 69 

Adulterated, proceds, or renovated butter, 

mixed flour, and filled cheese 68, 806. 83 17,928. 64 —40, 878.19 

Oleomargarine, including special taxes 2, 620, 643.80 4, 083, 663.13 1, 463, 019. 33 

Narcotim and marihuana, including special taxes_ 788, OM. 14 779, 415. 31 , —8,678.83 

Coconut, etc., oils processed 9,485,464.24 8, 710, 142. 54 4,274, 678.30 

National Firearms Act 20, 190.79 16, 133. 87 —4, 056.02 

Sugar Act of 1937 53, 551, 776.72 68, 782,910. 31 15, 237, 133. 59 

Miscellaneous repealed taxes - 158, 330.33 201, 258.43 42, 928.10 

Miscellaneous taxes, total 734, 822, 724.67 1,076, 921, 051.06 342,092, 326.39 

Retailers' excise tax—jewelry 88,365. 799.04 n 113.372, 750.86 26,006, 951. 81 

Retailers' excise tax—furs 44, 222, 755.27 58, 725, 694.05 14. 502,932. 78 

Retailers' excise tax—toilet preparations 32, 677, 315.04 44 790353 37 , , 

8 8,343466.

, 

 19 

12, 113,038. 33 

Retailers' excise tax—luggage 8,343,466.19 

Retailers' excise taxes, total 165,266,889. 35 12225,232, 264.46 59,966, 395.11 

Employment taxes: 

Federal Unemployment Tax Act (employment of 8 or more) 156,007, 862.17 133, 3363565. 38 27,34902. 21 

Federal Insurance Contributions Act (2 per 

' cent of taxable wage) 1,131, 546,128.69 1,290;024, 857.45 158,478, 728.76 

Carriers taxes (old-age benefits 63/4 or 6 per 

cent of taxable compensation) 211,151, 242.73 265,011, 013.06 53.859,770. 33 

Total 1,498, 705,033. 59 1,738,372,435.89 239, 667, 402.30 

Total internal revenue receipts 22, 371, 386, 496.55 40, 121,760,232.77 17, 750, 373, 736.22 

Non—Collections for credit to trust account , included In the table above, were as f Rows: 

Corporation income tax (Alaska railways)__ 

Distilled spirits (domestic) 

Distilled spirits rectification tax 

Wines, (domestic) 

Fermented malt liquors 

Cigars (large) 

Cigarettes (large) 

Cigarettes (small) 

Manufactured Tobacco 

Coconut oil 

Playing cards 

Brandy 

Suggs 

Total trust fund collections, (included 

above) 

$12, 426.02 

166,084.22 

.18 

2,496, 365.21 

$1, 996. 57 

720,463.80 

.96 

20.00 

1,519,908. 22 

—$10, 430.45 

564,398.98 

. 78 

20.00 

—976,456. 99 

2,674, 850.23 2, 252, 388.55 —422,467. 68 

7 Represents collections of $7,032,437,729.30 of tax withheld by emp oyers at 20 per cent above exemptions 

under the Current Tax Payment Act of 1943 and $784,997,248.16 of victory tax at 5 per cent under the Revenue 

A2 Effective Apr. 1, 1944, rate of tax on distilled spirits was increased from $6 to $9 per WEIL 

3 Effective Apr. 1, 1944, graduated rates on all still and sparkling wines were increased. 

4 Effective Apr. 1, 1944, rate of tax on fermented malt liquor was increased from $7 to $8 per barrel. 

Effective Apr. 1, 1944, the manufacturers' excise tax on luggage was suspended for the period during 

which the retail tax is effective. 

Revenue Act of 1942 terminated the excise tax on electric signs, rubber articles, washing machines, and 

optical equipment, effective Nov. 1, 1942. 

7 Effective Apr. 1, 1944, rate on electric light bulbs and tubes was increased from 5 per cent to 20 per cent. 

7 Effective Apr. 1, 1944, rate on leased wires was increased from 15 per cent to 25 per cent and on wire 

and equipment service from 5 per cent to 8 per cent. 

7 Effective Apr. 1, 1944, rate on local telephone service was increased from 10 per cent to 15 per cent. 

77 Effective Apr. 1, 1944, rate of tax on transportation of persons was increased from 10 per cent to 15 per 

cent. Effective Apr. 1, 1944, rate of tax on admissions was increased from 1 cent for each 10 cents to 1 cent 

for each 5 cents or major fraction thereof. Rate on cabarets and roof gardens was increased from 6 per 

cent to 30 per cent. 

77 Effective Apr. 1, 1944, rate on dues, membership fees, and initiation fees was increased from 11 percent 

to 20 per cent. 

77 Effective Apr. 1, 1944, retail excise tax on jewelry, furs, and toilet preparations was increased from 10 

per cent to 20 per cent. 

44 Revenue Actpf 1943 levied a new retail excise tax on luggage of 20 per cent, effective Apr. 1, 1944. 

REPORT OF COMMISSIONER OF INTERNAL REVENUE 117 

TABLE 6.—Total internal revenue collections, years ended June 30, 1883 to 1944 

Year Amount Year Amount Year Amount 

PAIMARMWAIIIiii1E111 

,$41, 003, 192.93 

116,965, 578.26 

210,865, 864.53 

310,120,448. 13 

265,064, 938.43 

190, 374,925. 59 

159, 124, 126.86 

184,302,828. 34 

143, 198,322. 10 

130, 890,096. 90 

113, 504, 012 80 

10% 191,016. 98 

110, 071,515. 00 

116, 768, 096.22 

118, 549, 230.25 

110, 654, 163. 37 

113, 449, 621.38 

123, 981, 916.10 

135, 229, 912. 30 

146, 523, 273:72 

144, 653, 344. 86 

121, 590,039. 83 

112, 421, 121. 07 

116, 902, 869.44 

118.837, 301.06 

124, 326, 475.32 

130,894, 434.20 

142, 594, 696.67 

ilifir00l0000110 0001 0E00000En 

$146, 035, 415.97 

• 153,867, 544.36 

161, 004, 989.67 

147, 168, 449. 70 

143,246, 077. 75 

146, 830, 615.66 

146, 619, 593.47 

170, 866, 819.36 

273, 484, 573.44 

295, 316,107. 57 

306,871,669. 42 

271,867, 990.25 

230, 740, 926.22 

232, 903, 781.06 

234, 187, 976.37 

249, 102, 738.00 

269,084, 022.85 

261,605, 950.04 

246, 212, 719. 22 

2139, 957, 220.16 

322, 526, 299.73 

321, 615, 894. 69 

344, 424, 453. 85 

320, 008, 893.96 

415, 681, 023.86 

612, 723, 287. 77 

809, 393, 640.44 

3, 698, 956, 821.93 

$2, 850, 150,078. 56 

5,407, 520, 251.8I 

9,595,357,061.95 

3, 197,461, 083. 00 

2, 621, 745, 227.57 

2, 796, 179, 257.06 

2, 584, 140, 268.24 

2,835, 999, 892.19 

2, 865, 683, 129. 91 

2, 790, 535, 637.68 

2, 939,064, 375.43 

3, 040, 145, 783.17 

2,423,228, 754. 32 

1,557, 729,042 64 

1, 619,839, 224.30 

2, 672,239, 194. 52 

3, 299, 435, 572.18 

3,520, 208,381.09 

4, 853, 195,315. 28 

5,658, 765,314. 83 

5,181, 573, 952.58 

5, 340, 453, 340.73 

7, 370, 108, 377.66 

13,047, 868,517. 72 

22, 371, 386,496. 55 

40,121, 760, 232.77 

173, 494, 690, 476.49 

7Period of 10 months, from Sept 1, 1862, the day on which the internal revenue law went into practical 

operation, to June 30, 1863. 

TABLE 7.— Internal revenue tax on manufactured products from Philipp'ne Islands, 

fiscal years 1943 and 1944, by objects of taxation 

• 

Articles taxed 1943 1944 Increase or 

decrease (—) 

Distilled spirits, excise tax 

Distilled spirits, rectification tax 

Fermented malt liquors 

Cigars, large: 

Class A 

Class B 

Class C 

Class D 

Class E 

Class F 

Class 0 

Cigars, small 

Cigarettes, laUe 

Cigarettes, small 

Manufactured tobacco 

Playing cards 

Total 

$35,192 34 $4, 909.08 —$30, 283,26 

35,192. 34 4, 909.08 —30, 233.26 

Nom—Under section 3343 of the Internal Revenue Code, the above receipts are covered into the Treasury 

of the United States to the credit of the treasurer of the Philippine Islands. The decrease in collections is 

due to the fall of the Philippine Islands into the hands of the Japanese. 
118 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 8.-Internal revenue tax on manufactured products from Puerto Rico, fiscal 

years 1943 and 1944, by objects of taxation 

Articles taxed 1943 1944 Increase or 

deerease (-) 

Distilled spirits, excise tax 

Distilled spirits, floor tax 

Distilled spirits, rectification tax 

Wines 

Fermented malt liquors 

Cigars, large: 

Class /3 

Class /3 

Class C 

Class 13 

Class E 

Class F 

Class G 

Cigarettes, large 

Cigarettes, small 

Total 

• 

$13,120, 407.29 

638, 589.99 

78.10 

420.75 

3.111. 35 

1.75 

372.60 

14. 26 

5, 334.60 

177, 564. 07 

$63,456,781. 26 

2 307, 168. 00 

6, 044. 80 

41205 

25, 783.40 

6, 385.40 

38, 547.00 

1, 768. 50 

151. 50 

6.72 

10, 159. 24 

$50, 3337 97 

-177, 564.07 

1, 668, 578.01 

5,968. 70 

-8.70 

22, 672 05 

6,38266 

32 174. W 

1, 768.50 

768. 60 

-7.54 

4, 824 74 

13, 945, 892. 56 65, 862, 207.87 51,906, 315.81 

Nona-Stamp sales for Puerto Rican tobacco:and liquor manufacturers are deposited at San Juan to the 

credit of the treasurer of Puerto Rico and consequently are not shown in other collection statements herein 

except that liquor and tobacco taxes amounting to 8130,872.66 in 1943 and $725,575.68 in 1944 were collected 

at the ports of entry and were covered into the Treasury of the United States to the credit of the treasurer 

of Puerto Rico, under the Act of Mar. 2, 1917 (sim. 3360, Internal Revenue Code). 

REPORT OF COMMISSIONER. OP INTERNAL REVENUE , 119 

INCOME TAX AUDIT 

TABLE 9.-Additional income and preen i . prOfits lax assessments on the Commissioner's and collectors' h made duny the fiscal year 1944, by tax years during 

(a) TOTAL REGULAR AND JEOPARDY ASSESSMENTS 

Tax year Items 1 Tax Interest Poway , Total 

$611,640 $38,312 

Inimaimaganis 

14110001a4044;10 

tr .4 .4. a...N4A4g..1gdger 

93, 635 27 477 , 

128, 414 33,100 

152,415 56,614 

1,068,803 189,374 

417,199 147, 228 

1, 331,007 62,149 

402,324 113, 622 

518,697 106,915 

1, 308, so 182, 885 

z 300, 783 326,128 

3,991,400 710,346 

5

3,

,111, 972 

 324,274 

849,862 

536, 907 

3,637,616 494 440 

7,174209 557,815 

10; 7N, 439 892,321 

1,072,678 _ 488,603 

16,603 156, 275 

2,338 

234,304 249,568,021 43,384,857 5,853,701 298,808,579 

1,927 12 785, 263 1,968,525 37,729 14,722 507 

31,107 71,141,598 6,743, 330 168,867 78,051,795 

6,089 52,084,487 2 519,168 369,568 59,972 223 

306 2084, 319 26, 475 84,577 2145, 371 

2 464, 240 464, 240 

18, 411 188, 609, 897 11, 255,498 658, 741 150,424,136 

252, 715 MR 077,918 54,640,356 6, 512442 449, 280, 715 

(0) TOTAL REGULAR ASSESSMENTS 

2462,770 

82, 778 

$482, 292 

78, 370 

$958, 456 

180, 484 

135,244 115,365 777,689 

133,098 110,415 774,714 

1, 221, 981 1,009,129 2,376, 375 

603 512 305,328 1,035,258 

1, 909, 868 1, 289,177 8,259,170 

609, 224 386,044 1, 094, 233 

913,193 485, 937 

1.4 

1,503,049 

2, 665,927 

4,827,002 

1, 313,068 

2, 212,575 

4, 

7, a 579

090,071 

9,974,437 2 7118, 630 14,231,684 

14,571,881 4940, 398 20,184 814 

9,403,648 2,610,839 12412 326 

16, 260,840 3,539,165 zo, los, 868 

45, 322,874 7,072,639 52, 771, 514 

108, 358 10,622,940 119, 881,698 

21,373,368 1, 012, 575 22,628, 881 

1,093, 832 12,500 1,119, 677 

142 143 

233,384 240,145, 267 41, 454 490 4,074,775 286,876,432 

1, 923 12 775, 690 1,9650 105 

ggf 

14.776, 792 

10,079 70,1E9, 883 4 724, 434 77, 795, 399 

4 030 49, 275, 211 2 402 517 51, 749, 932 

298 1,669,081 22 OM 1, 700,448 

1 468 968 

12,331 134,674233 11, 121, 116 231,590 148,023, 030 

251,696 374,815,600 52,577,606 4,306,365 431,699,571 

816088-64-9 
$112,336 

256, 90 

161,170 

217, 703 

126, 525 

$120,288 

1119, 217 

73,901 

R 140EggfiglEgg MattiMig

gl ador4.4. A 

463, 013 288,828 4,686 

91, 045 51,958 1,874 

64,974 38,371 mg 

795,006 947.400 6,807 

2,021044 947, 677 843 

1, 684, 691 674,077 51,

6,

183 

3, 211, 636 1,00,334 11,304 

1,284,646 351, 249 4 235 

1, 831,403 301,619 5,170 

990, 841 102. 659 3,968 

327,487 41, 824 959 

1, 179 12, 877, 740 P 4.768, 332 306, 793 7,452,865 

17 41,178 6, 503 4921 

6 32.800 3,323 , 310 5, 993 41,516 

28 73,476 9,826 9,188 92,438 

1,202 12,451, 216 4,778,168 815,929 17,548301 

Income and declared value excess-profits 

tax: 

1925 and prior 

1926 

1927 

1928 

1929 

1930 

/931 

1932 

1933 

1914 

1935 

1936 

1937 

1938 

1939 

1940 

1911 

1942 

imp 

1944 

Total 

Excess profits tax: 

1940 

1941 

1912 

1943 

1944 

Total 

Grand total 

ncome and declared value excess-profits tax: 

1925 and prior . $6, 736 13,439 $10, 723 

1926 6,975 5,804 16,575 

1927 20,350 17,589 51,959 

1928 20,513 16 679 47,843 

1929 23,902 19,

, 

 848 5 

1930 53, 646 41,486 

137e82 502 

1931 36,416 26,239 81,957 

1982 120,909 78,215 261, 060 

1933 128,413 76,387 252,484 

1934 

r■ 

140,067 74,642 

St 

251,159 

1935 836,041 157, 214 581, 987 

1938 1,460,329 584,175 2, 109,812 

1937 1,839,667 629,147 2,658,273 

1938 912,916 255,010 1,299, 817 

1939 2,074,303 447,199 2,617,669 

1940 4, 238, 687 692,350 5,012,478 

1941 6,328, 531 563, 826 6, 982, 056 

1942 275,098 15,867 300,941 

1943 1,979 12 1,991 

1944 

Total 10,504 17,014,459 3,703 618 1,023,891 21,751,968 

Excess94xotIta tax: - 

1 118 904,724 135,819 19,892 

'3R fl 

.;cc 

194 334 2, 611,849 245,262 13, 680 

1942 66 276, 302 16, 672 1,674 

1943 1 6,588 

1944 

Total t 519 3, 799,413 897,788 35, 246 4,231,411 

Grand total 11,023 29, 823, 872 4,101,371 1,059,137 72 1Z720 

12Q Two= OF COMMISSIONER. At INTERNAL REVENUE 

TABLE 0.-AdditiOnai income and excess profits tar assessments on the Commissioner's and collectors' lists made during the fiscal year 1944, by tax years-Con. 

(c) ASSESSMENTS ON AGREEMENT WITAOFT 90-DAY LETTER 

Tax year tams Interest Penalty Total 

IncOme and declared value exceas-profits tax: 

1925 and prior 1320,865 821, 849 1684.244 

1926 69,903 15,330 152,132 

1977 111,961 13,060 , 220,048 

1928 108, 784 20,192 119, 345 

1929 758,510 11,637 1,393,115 

1930 261,022 26,816 493,867 

1931 56,315 21,126 116,265 

1987 1 10, 897 28, 440 209,657 

193,3 488,093 42, 283 764, 592 

1934 1,339, 400 

'vs 

r1; 

61, 378 2,015, 855 

1985 1,805,648 143, 481 2,70497 

1936 4,020,124 267,776 5, 888 817 

1937 7,815,647 149,873 10, 812,915 

1938 6,452,148 225,822 7,194,777 

099 11,474,090 194,948 14,154,707 

1940 38,846,488 256,811 45,10806 

1941 102,207,005 474,824 112, 696, 557 

1942 21,097,024 282,972 22,328,602 

1943 1,091,853 13,136 1,117,586 

1944 142 142 

Total 219,732 197,433,414 28, 347,141 2,411,751 228,192,806 

Exceed profits tax: 

1 astir 

1940 11,698,966 1,802,045 11,758 13,512,769 

1941 67, 802,357 6,423,270 99,405 74,825,032 

1942 48,904,970 2,391, 559 64,530 51,451,059 

1943 1, 662,543 23,060 8'1W 1, Oa 910 

Mt 468 468 

Total 17,681 130, 159, 304 10,639,934 184,000 140! 983, 238 

Grand total 237,413 327,592, 718 38,987,075 2,595,751 369,175, 544 

Bp ASSESSMENTS ON' AGREEME NT AND DEFAULT AFTER ISSUANCE OF 90-DAY 

LETTER 

=Mgr. OF COMMISSIONER Or INTERNAL. HEVENER 121 

TABLE E.--Additional income and excess, profits tax assessments on the Commissioner's and collectors' lists made during the fiscal year 1944, by lax years-Con. 

(e) ASSESSMENTS BASED UPON , STIPULATION BEFORE THE TAX COURT 

Tax year Italia Tax Interest Penalty Total 

Income and declared value excess-profits 

19 25 and prior $16, 812 

1926 5,877 

1927 2,749 

1928 3,367 

1929 148, 610 

1930 ..„-- 21,288 

198 1 987 296 

1932 184

,

, 551 

1933 135,963 

1984 195,949 

1916 296,316 

1936 923,461 

193 06,322 

1938 497,773 

1939 304.678 

1940 277,433 

1941 103,082 

1942 102 

1943 

1944 

Total 1,949 13, 309, OM 4,687,389 332340 18, 279, 898 

Excess profits tax: G

940 S' 

130,824 20, 738 1, 104 152,666 

1EI 803, 377 3,sas 

52, 579 

49 

2, 104 

, 

558,060 

4,285 

1943 

1944 

Total an 683,140 73,803 3,208 714,951 

Grand total 2, 057 13,947,794 4,711, 902 334 549 18, 994, 8.1 

(f) ASSESSMENTS MADE AFTER DECISION BY TUE TAX COURT 
122 REPORT OF COMMISSIONER OF INTERNAL REVENUE 

TABLE 9.-Additioned income and excess profits tax assessments on the Commisfierier's and collectors' lists made during he fiscal year 1P44, by tax years-00R. 

(p) TOTAL JEOPARDY A84E8834/319T8 

Tax year Items Tax Interest Penalty Total 

Income and declared value excess•profits 

tax: 

1925 and prior 

1926 

1927 

1928 

4929 

1990 

1931 

1932 

138 

19444 

10$ 

DM 

193 

1938 

1989 

1040 

1941 

1942 

1943 

1944 

Total 

Excess profits tax: 

1940 

1941 

1942 

1943 

1944 

Total 

Grand total 

an=ignmiliNQMFAR*" 

$28,571 

14, 770 

11,357 

48, 253 

PAM 

23.213 

.60.777 

27,735 

48,703 

159, 72# 

537, 904 186

, 517 

4N, 309 

2,742, 565 

489, 612 

638,999 

1,154, 039 

1, 288, 741 

1,343,236 

94,973 

lligiAERF RAEMEIRA 

IlmOtg;gid

gE5Wg' 

$12, 918 

8, 141 

6,020 

24,413 

24,109 

10,810 

2, 024 

13,657 

2,996 

62,809 

69,126 

221,779 

194,827 

13D,577 

181,609 

181,609 

273,921 

245, 555 

143,139 

2,338 

570,737 

38,176 

24 426 

114,666 

151,375 

60,894 

104, 631 

54672 

n 459 

394388 

344, 238 

982,066 

894,800 

3,595,158 

477, 640 

926, 183 

1.592, 459 

1,594, 399 

1,490, 309 

97, 311 

940 9,422,764 1,928,367 1,778,926 13, 130.047 •NR"' 

9, 563 

191,715 

2, 809, 276 

365,238 

463,772 

1,420 

18,896 

110,651 

3,415 

-1ERAE 

40 

12, 715 

256, 396 

3, 223, 291 

444,923 

463,772 

80 3,839, 564 - 134,382 427,151 4,401, 097 

1, 020 13, 262,318 2,062,749 2, 204077 17, 531,144 

REPORT OF COMMISSIONER 'OF INTERNAL REVENUE 128 

tars 9:-Additional income and excess Oro** tox assessments on the Commis: 

sioner's and collectors' lists made during At fiscal year 1944, by tax years-Con. 

(0 IPRAUW.11104,►11DY A.11831.111534ENT8 

Tax year I Interest Penalty Total 

Income and declared value exams-92009i 

tax: 

1926 and prior 

1926_ 

1927 

1928 

1929 

1930 

1

9

931 

132 

1933 

1934 

1936 

1936 

1937 

1938 

• 1939 

1940 

190. 

1942 

1943 

1944 

rtzingnamptersvi

rlum" 1 

IiiigiNEMEMEgA

gg przu4-1,.:41-singtagr 

.T F.§:amigniinacao idegg2 ,440.gi

nau

ggle 

REO IE

USIEAAIM Eg gin 

6

04:00.110iggig

OV 

mam

mal 

TOtal 768 7,359 888 1,617,843 1,647,805. 14625,126 

Exams profits tax: 

1611 

aflcf 

1940 

1941 

" 

5, 618 

94,908 

929 

8, 897 

8, 

148,M 

1942 2.063, 370 61, 127 2,93,406 

1943 71,710 289 74,396 

1944 463,772 463, 772 

Total 96 "2,690378 71,191 217,950 988,610 

Grand total 814 10,059,266 1,688, 534 1,864845 14413,645 

(A) Ilf4PAIWY.A811111313MENTS UNDER BANKRUPTCY. AND DISSOLUTION 

PROCEDURE 

Income and declared value exceps-profits 

tax: 

1925 and prior 

1926 

1927 

' 1936 

1929 

1990 

1931 

1932 

1963 ...- 

1934 

1935 

1927 

1927 

19a 

C. 

1941 

1942 

1943 

1944 

• Total 

Stem profits tax: 

1990 

1941 ' 

1942.. 

1943 

1944 

TOtal 

Grand total 

•s r""&2 .% fz 

EEPAIEHIA iglaggagg . g a 

34.729 

59..439 

50,372 

34,614 

42,343 

27,420 

927 

$23,317 

14.471 

19,822 

580 

$33,261 

25,890 

20,778 

566 

3, 256 

27,889 

19, 406 

gligRaggElig - 

101 41100i 

311,024 131,031 

011.0w ri 

3,995 

96, 807 

745,906 

293,528 

491 

9,999 

49,524 

9,177 

46 

1,312 

134,461 

73,382 

4.482 

108,118 

929,891 

370,087 

1, 140, 186 63,191 209,201 1,412, 578 

206 3,203,052 374, 215 340, 232 3,917,499 

TABLE 10.-Tax items appealed to The Tax Court, fiscal year ended June 30, 1944 

Tax year Items Tax Penalty Total 

1930 and prior $2, 023 /77 

MU

UMUU 

Attggig

igggg11 ;4444 4-T

aw-I' 

1931 715,239 

1932 117, 875 

1933 190,113 

1934 1, 282,983 

1935 2,148,688 

1936 4, 964,142 

1937 

1938 

3,889, 

5, 246, 91

426

6 

11 

1939 5, 380, 690 

1990 22,162,585 

1941 2 0,224,946 

1992 2, 736,180 

1993 

and amount undetermined 

1, 512,033 1,512,033 

Total 5,127 72, 599, 451 3, 517, 083 76,116, 534 
amoral,or doitulastotout IxTraNAL . novw

-ur 

• t li 3g 0 MI 0 eal Pl ullnUsu noi Izi u S340 0006

1, 0 1%

AIOAIRE1111A1F151241002/514gli2E5 

1 ggsg

agggf g 0

41 e/15411g151Ata 

 n, a .a. g a sr • :27 gsa 

MTA ITI EI 

0 941 1.

- 

.. 

34A a 

1is 

Z5 S¢ 

a 

a 

4a a F4 

R 

s 

2F 

44a 

04 

aea 

111 

a 

1 

g n :O

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dig 

2 

4a

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Ill 

a 

4 

Y1 100 1• 80

a 

g 

4 

I '1' 

51.4 

iiii 

ng sui

1 

g 

2 

ga 

gA 

a 

g 

1 

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dg b:gd 

120 

e 

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g 321114 E2A 

°ags ow a 

IS 

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1 

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20012

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2512411FURIAR22201 

sIgg aagsgsgam,g 

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5 

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4 

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a 5 

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4 

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2 

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RAF 

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7-7-1---asorn”0-.aaaaa7.a....gcan 

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AW 

nes 

-R!."XRR74 -1 4° -1 4R.7.1°Wia

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11 

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X#0.4 

lilizzeib...:00h 

MgpiEWIlliNtgl 

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rateffie° 5.>-te 

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al 

izi 

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:404' 

a 

TXPOICP OF' 007A 

a * 

tWOSI4 tt 

1011111RM ER 

fa 11 

i86gmmg/

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1

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1

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at 4 al 

tt 

SS 

g 

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gg 

gg 

1 

1 

44 

gg 

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!;

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1 

to.

44. 

AEA 

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gl 

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41% 

ai2 

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If 

Kg 

is 

gg 

gg 

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It 

gg 

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SR 

ig 

S. 

4 

a 

0 

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0 

a 

F 

H 

z 

A 

TOTALS TORSTATES COM 

a 
Y 

11 

fk 

a 

- 

is 

1

4 

F-1 

.1 

2 '3 

8: 

go 

.

i 

5/ 

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4 

a 

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4 

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1 

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mo 

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32 

g 

as 

i"

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tl 

l

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igggg 

*4482- 

'4 44 

I 

I 

I 

1 

ti 

1 

126 

REPORT OF COmissiontot V

'REPORT. OP COMMISSIONZE .OP INTERNAL REVENTIE 

• 

Ogagli1W0F.1 11114WEAEB111g111I11 

deel Fiddd g drig egd4d4 41gg d tgt: 

n pme i an rn pa l go n mo

a te u eo pa g 

Tax-paid dur- ing1943 . 

4lEllERHECREgg1110 01gg5glIgillFAIRE3 

i P41-10g $. 

°a 

ligdgilsOrgaggr 

N .7 r: 4 ie W " 

n no

xe ori al -n

1 .4 

6 

1 

1 

e 

1181 NO 

gg t 

4 

.. F.. 

gy, c .: 

vi .4 g 41 F. htlg gg t; gEgl ;REEF 2E 

i:": 1 g -; a ng i .44-g ggg eg Total to be 

accounted for 

-..'"aw,g-rasgg a 

flamoatataaaanagmanalataasaiesuag 

c...Nw_ a-agaaaat..a,a4eata 

1 2 ''., 2- 2 44 m -84.4x2 ddrd 4 ZS 

N oa g e/e fte: <'4 

On hand 

Jan. 1,1943 

1 5 71 r. 2 El R 521rEER55 9gER 

4 

g 4 g ag g E.-x..4 tsd 48( 

Ir. 

, j qo oami m ue un sm pam

1 10 111

i P44-0.gal R 

.113lIER02015EAgEllE01551112W42"Aggi 

Egg IllEgIgnitlagg44 

N c4:-D g 161°'r aN- Ni 

Scrapche

wing, smoking,and 

snug 1 

EillEREE115E gE5120115111REIRIRECEggi 

P'44-18" g 144 1415gli4g1r5-4144 

a g 5: g t: 4 e d4t= 

e64.. 

-I 

I F g 

4 

_ 4 

.1 4 

g 5 Ell 

g " er 

0 ER Rg g 

ua Ht

-54 4. 

,§ E 2 iii 

2 .., 

g 

44 

i -5 A gga s RM6.2 af, ,r 

2-0 S. A I Az,z,ibt, 04 

gEl ii A 4zte 1404 491 

0 wect 6 062 

mfellpgill Iv gmigmilligimil 

Ae 

mi0. it 

am ,'. ttlaz a Plf, 

..,mzi,N44-e„ 1.44 0 EP 

i'l 1 

oil 

SI 

g 

1

gg ig5 

SIRRIA 

d cos 

gg 

214411 

. , lid 

1:4 

y 

a

g 41 11 

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EasiO>r0 

or 

ISE 

cri 

R R5 

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ig 

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as. 

ar 

ig 

51 

ee 

a 

a 

4 

4 

TOTALS FOR STATES COMPRISING MORETEA COLLECTION D 
'" 2 ft ) I 

0 0 ~"!I ) R 

2\J tI ~, -~

H :I 10 n 

:\13 3IJ To' 21 7 1 3ft 0 2 21 I :1 

:4 II 0 I [I 0 . 2 3 Ii I I .... .. ~- -----. a 0 II

......_-----_...­ J 0 I 

..._-----...­ I 0 0 11 II 

I] 6 :) 11 :u 1 

To I.l !._- --_.- .--­

"OTAJ.B FOI 

TAT.I 

,q I . _.---. __ ..­ -­

or H nUll 

TABU: t3.-Cigar., tDril1h ',Ig more than 3 pour/,IR TIff' thousand: NII",I, r of factorir8 0TJ('rrrINl, quantity of lobarcc USf.d, numbrr of cigars mantr ..... 

fadllr d. 07i haTld at commcnr.emult and rios of year, removert jor export aTld lax-paid, calendar year 19.~!'J, by coller/ion districts l1J1d I,y Stales 

'I'ohs('(':O 1I~1 In n",kitl~ d~rs

St,'ur d 

T x-pa!d' 

--------1-----------------I----f---l----I----l- I ! I _ 

1\ 1 1 r. 0 II 3 :lll 2­ f; 3~

oM 10 :, I 4 II 4 7 of 

n 3 l~ 17 13 124 I a II 1 1\ n 1 24~ a 19 232 M 2 6IJ 41J 4 ~R

2:! 3 :..~

0 I I_ 3 ~l(1

7 0 

17 I 1ft 2 

I.e! { 

7A II a1 3 

;z 

II 

0 

0 

0 

2 

I 

2 

7 

0 

II

•

1 

i:l:l 

t"l 

0 

::: 

..;: 

C 

"l 

("'} 

C 

!;;o'

.... 

-

0 

:Po 

::: 

0 

":l 

... 

Z 

'"'l 

to: 

i:l:l 

Z 

> 

r" 

:0 

:.-: 

.-: 

t"l 

c: 

t"l 

..... 

t-.:I 
TABJ.E 14.-Cig(/r8 weighi71g more thall 8 P0l17lris peT thol/Rand: f\"'(mbrr rrmOVltl/llx-paid, I", dassp.s, r-alendar !lear 1.9,:,3, /Jy roller/ion di.•fril'l.• 

alld "'l' 'Ial, . 

.~rk

llr,-t l··u'f"rnl".. ll.ittl ralifornlll 

Clllllnvl1. 

('unl1~"1 '111 

l>.h"li7Il .•• Fl,'mhL... •••..••....•_. O....r ·ill. •. ....•• • •... Iduho 

fiN Illtl1ols.•••.•••.••.••• F.IRIIlh illinois Indhmll•• 1010'S 

Kall.. ..•••... Kenllll'kr .••••••••_••_ •••• LOJli~llllL;} •• 

~Iaill . :.rlll}·!an,l • ':'1 h,,-,,, 

':'1,,11 • :'Iinn I 

}' 1\1 

iI"lh I 

.:.] n nA 

III 

U..,......... 

('a1llornill 

JIUJ10L' 

~I ,uri 

}\c,,· Jer"'y 

S•• YorlOMI'. 

P .n h:1lI1 

Te 

THlCT 

NumlJtr 3.000 

7.47., 

2.7:00 

,r,i. 

3-19, (j(t2 

W.g~

14. (17;; 

Total 

.:V'4fnbn 

SIl. 3l)~, 2.5 ~.6\J,';.2:l1

28.016. U5 4~", 4'l1;. 1113 2.2, 3' ;. 43') 

21~. O~! i~1

2. 1.:110, :1'1 13. ;)i;), ><17 

:c 

to: 

":l 

;:) 

'".l 

0 

'>: 

0

::: 

::: 

'II 

0 

Yo 

l"l

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0..., 

.... 

Yo 

o-! 

t"l 

:;0 

;,.. 

to< 

:::l 

t"l 

.-: 

:'l 

Yo 

""': 

t"l 

$.~14.(In J,'
 lXI, ~73 ."
 

J .711 66 

2. 'III. 57!l 1:1
 

1.1l~.1I:1 M
 I. '~i,' .47 111,.1.111.11: .1~1

7 I .7
132 = =via OF COMMl$SIONIR OF Stigma rtzvraini moon F COMiglEISION*1 0

if 

it 

Fd 

nt, 

2 •" 

Sw 

1 

F 

F 

4 

E. 8- 

E 

E' 

III 1606 ' 1 098

III gg ' Ing I

x mmi i

l ga

JO A 81 911

$1, 311. 080 eg 674, 229. IS 

, a qo 000s peen 

g uo scb

te 003 

e amin

S 3 V 00

a me so pa m a ppid

L IflO

Number 

111, 239,107 107, 569, 863 

8 689' 1 nig 

300 1 1610

I i30 ' t 631

d Pane '

L1 9£21

l0 i sel

018 Lit '

t 836' 632'

N tinn a

ts Nun:ne

. 

681 926'

02819 1

d WuflO

41 1 3 ' 98

O I "sn

9 019' 291E

4 191 1 WM 

Numberof warehouses 

.11,i 

. 

L0 a ss a 

8 90 ' On 1

9 2891 3 ' I61

w &pila

2 1 '9 619 181 '

10 '80

Number 

6, 374,700 

14,931, 456 

'922 

ill 

ID OLOSB

El 

A g 

Egg 

tog 

a .11111 017118

11 .13t1 811119

1 816

L0 I wee E

. I in' ctc'

g& go a

ZI 

10 =V

W 999' 1' 81

St ' ZS

N QWII ID

ig l ttl I fig

A SIM

DM -8141 

tn 

> 

Ili 

sitte2sgrag 

. 814 1014$ 

1- 4 

1 00 8' 11 1 22

Ile p ;re

Cigarsweighingnotmore than3 poundsper thousand 

I fl WS O A pS

Tax-peld 

during1943 

b liE31311. 

 1 -4'111:141 

A 

2; 4 

t ti OA 

' t fl

120d , 111 110

1 41 9 '1

I 

+ A g5 

El 

1E 

.: 

E 

i 

g 

t 

2 11S6 16

A-YR 

00 '- A 

• 

218338 

i-ticrg; 

 o; 

9 031' 991'8 '108 ' 6 22

t .m pe

33313E 

i -. 4 1.C.V. E 

I V 0910 ' 39

08P 012'

PIT 001 ' 011'

, y no °an nt pe

id I GIV _ 

. g -a 

ggit, 

2 -1E1 

gi 

2 e 4 

et .4 

g i 612 l4 0,21

i 

V 

4." ri 91 

a 4 

3 

33 

43' 

2 68 02' 9

 ' gig291 9

ls nlifie Pe

11 -11

a-`1E13 

1 I i 

1 91 ' 089

181 696 '

T 6 U 29

/crew Jersey Third Ne

Ne

w 

w 

Yor

Yor

k 

k 

'kat Pennsylvania South Cnrolina. Virginia 

Total. 1043 

Total

1942 

52 F

2 M 

. 

423 I 

2 a. sE 

1'5 

Qa

IF I 

a se 

Itt 

?LA 

t9.4 

fel 

 g I a g h.; 

8 a Pt 

z 
aro 

S 

pt 8 

0 a 

a 

ti 

LP; 

ro 

<?, 

1 

! 

O 

4 

Via

. s 

E 

ao 

010088-44-10 

CAM 

0<90 

C1C0 

CO4. 

ggg :ri 

41

ggg 4',1 

ggg

rIkp

9;e1 c - 

141 

ciclg 

&Si

g

d 

0

>V

r 44 

1 141 

No

gg litgt 

gig

.4;a7,15 .9 

 Ell 

 4„ 

O 

1:iot 

tigoziA 

2Xt

52. 

151gis 

-682 a

200 :11 1,8 :112 ,,i 

lute. r!. . ss Iv ki git 3,0-z g -4

.5§.4t 

1; 

ate,lEg ‘,1 

At4.25t 1 

=Wa' 

figid ° 

itr-:e41 

ti:§2 

•11.. Malt' ttwes.6. 

- n04 

TOTALS FOR STATES COMP IRE THAN ONE COLLECTION DISTRICT 

134 REPORT OF COMMISSIONER OR 'INTERNAL REVENUE REPORT OPLCOMMISSI

W 

limi “

USZERS I grg 

a 

g a 

t 1 

gUgg

EgROEMSEME 

figgggg 

qgg'esg ggg 44" 1 4 F; 

991, 034, Mt 24 771. 222020-47 

931 13‘ 80 91 ' 121

Cigarettesweighingnot morethan3 poundsperthousand 

a me poso g 

Tax-paid 

during 1943 

gggrg 

HARM 

At g 

Ka 

4

115g1gglig 

REERRIREUR 

gOga 5 idg a g'-•g 

287, Mg, 318, 640 23.5. 0114. 1421212 

32 5 0M1 i 4 0991

l ne lio

g I lo sa -sod

1 

A I 

: 

1 

Mg 

RII1 

g" 

a 

5 

1 

i 

gal 

Stn 

gRg 

4 

21, 634,910, 362 

II.Mt 784 g44 

1 0 ' 121923 219 '

Ian. 1, 1944 

-g 

Jr 

sEtsi 

g 

,4 

E 

gs' 

gggi'rg 

litVERER 

a ei 

V 

g g 0firrn 

3 29 26i ' 936 '1 29 ' 389 ' 826

1) 1 8 899

titi 

0 0 u 1I 11 9

Ong 

ii v1 

g 

gggs g 

nag§ 

44 cra.4 gag 

igt 

1 919 1121 ' 9191

LI M bitt

1 92 7,44 ' 4 fiLI 

w 11118 13 91 1 919 9

IVERI

g

E 

CI t 

iggW 

, t 

4

tggIVIdti 

ERERRERPIR 

gOgag gal 

t t is g _ - 

296,173,332,833 2,37. 320.Ma. 

38 9 1 1.M 89 S ' LO

I , i qu isni o peen 

p51 

g§R 

0 

iR ^:-. 

5 ' 

r- ICORPPTIR 

6,4:z7°' 1 gg 

411 - Mg RE I4 1 I 498 M2 ' GM ' 099

S I mul0 pa

pi 

.t,.” 

e g 

1 

S 

R 

g 

It 

g 

g 

5 

8 

A 

g 

96t V& 16L •

9 '90 ,1 11 6 11“ 8

1 97 ' LE ' 79C

64 ' 2020± 9

pommar' 

1 .4 .11

at AR ,41

4 

a7- Ei 

I 

g

RE 

a 

4 

g 

R 

; 

s F 

6 

a 81, 879, 731 

130, Mt034 138. gait420 

9 403' 2' 94

Numberof factories I 

allig - 4 

42 

. 

I 

gI 

1 

.................. .. . 

1 

ii 

sa 

- 

Vio51

&.1 4 

 ked,b4AAA, 

i 

.4 >, 

501.4 - iptAgliAIN zz zirc4 tralliiimi 

E....zgi.E.› 

:.■ 

11 11 li 

E.E. 

11 gi 

Ag 
Cigars Cigarettes • 

Weighing more 

than 3 pounds 

per thousand 

Weighing not 

more than 3 

pounds per 

\ thousand 

Weighing more 

than 3 pounds 

per thousand 

Weighing not 

more thanan 

pounds per 

thousand , 

Number 

4, 524 7%084 

4,685,869,674 

5,172, 278,612 

303, 368,834 

5,014,757,804 

5,197, 627,088 

5,235,271,076 

5,610,175,1192 

5,840,804,617 

5,363,026,896 

Number • 

231..376,561 

177,822,178 

180,006,714 

190. 684,972 

152,669,706 

156,939,932 

134,738,339 

146,710,757 

133, 0,062 

126,480,

15

310 

Number 

88;202,405 

2;564,490 

%MOM 

3,006,400 

2,637,530 

4,368,790 

2,248,740 

1,790,262 

2,503, 168 

6, 111,200 

Number 

129,976,333, 581 

139, 3% F79,916 

1534893,953304 

169,969,319,880 • 

k 171,686,38%671 

180,664824,490 

189,371,258, 171 

217,934,924,732 

257, 520, 86% 835 

296,173,38%683 

1934 

1926 

1936 

1937 

1938 

1939 

1940 

1941 

1942 

1943 

TOTALS FOR STATES COMPRI 

NTERNAL itinnatUlb 

r 

ea 

to 

81 - 

2 

• • 

186 'IMPORT OF 001/MISSIONSIt 0 

`a h 

g' 

geA$Sra 

sat-1E3 

a 

cc too 'Os 99'166'81. tog 'eg 

Cigarettesweighingmorethan 3 poundsperthousand 

peAmnes 

Tax-paid during 1943 

eFFI555 

"pfgai 

A 4 

OLO 119 

IL9 19 

PM NEN 

Forexportation 

., 

A 

§ §§ 

oon 

8 ! 

^5 61 

001'66 

989 NE 

99VISZ 

On hand 

Jan. 1, 1943 

0 

A 

P. 

mists 

001 '66 

108NI 

1 i5 ?win 6 0-414 

A . 

89t 'con 

'9 

'309 6 

posn oon1001 

a dd 

ig- -8 e 

c 

4 

511 

g

LLLOL 

i s 

S '9 

080N 

1 4 , i . - t

114 '

fin 

01 

mVsr 

. 4 ,I 3.1

25 

. 

IF 4C, 

119 1 

DISTRICT 

Massachusetts 

Fifth New Jersey Second New York 

Third New York North Carolina First Pennsylvania Twelftlarenusylvania 

Total, 1943 

Total, 1942 

Increase 

Decrease 

orvoasasissibmut car Imnanuitiveitavi 137 

tons 19.—Leaf toliamio used in manufacturing cigars, cigarettes, and tobacco and 

sling', calendar years 1934 to 1943

1 . 

Cigars Cigarettes 

q'obacoo sand Tote 

Large • Small Large Small 

Pounds Pounds Pounds Pounds 

exxxxxl m loydamo tgagigam 

, sTrTst 

1934- 110,'203,242 882,144 374, 500,769 289,024,051 

1985 113,064 319 14,050 399,444,333 262,731,4% 

1936 125,875, 214 12,474 453,314,812 267,461,967 

1937_1 127,879,843 18,699 •479,942,665 264,309,344 

1938 118, 161,668 

I 

14,161 483,825,314 262,710,324 

1939 122,071,819 24.988 509, 107,672 253,485,449 

1940 120,309, 121 13,864 535,203,981 264662,967 

1941 125,494,049 4 639 626,882,279 246, 177,552 

1942_ 140, 153,951 15,054 754, 534, 551 235,838, 606 

1943 131,401, 647 42, 

,

184 8%416,435 236,84%309 

1The quantities given are rmstemmed equivalent of all kinds of tobacco used. Stemmed leaf and scraps, 

etc., used In Irenufarituring have been converted to unstemlned equivalent at the ratio of 3 pounds stemmed, 

etc. to 4 pounds unsteinmed. 

s Does not include tobacco used in bonded manufacturing warehoreen 

TABLE 20.—Production of manufactured tobacco, snug, cigars, and cigarettes, 

calendar years 1934 to 1943 

TOBACCO AND. SNUFF 

Year Plug Twist Fine cut Sa

ew 

ran 

ch - ing SmokingSnuff Total 

1934_ 

It 

1937 

1988 

1939 

1949- 

1941 

1942 

1943 

fgagigati Utitglgit 

Pounds 

5,079,904 

5,6%226 

6,372,164 

6, 774, 192 

5, 658,854 

5,732,777 

5,605,287 

5,613,756 

6,023,961 

6,257,103 

illE RISill§ eggigggn a.r..s.:4444.64 

igggragal 

44'i- 11114111i 

Pou 

193,075,

nds

426 

191,750,069 

194,006,958 

a 6E6, 501 

202, 939, 118 

76,191,082 

197,693,539 

175,656, 502 

1646 464 

Pounds 

36,898,903 

36,095, 140 

38, 022, 225 

37, 173 :136 

37,969,933 

37,671, 628 

39,616,452 

41,002,677 

43,179,209 

4ggIgUggg#V4 itiglIgq 

CIGARS AND CIGARETTES 

Nora.—Compiled tram statements of accounts prepared from manufacturers' inrentodre and monthly 

returns died under the United States Internal reveres* laws. For cigars Produced In and removed for 

• domestic consumption from bonded manufacturing warehouses, see table 15. 
Total 

ODl:'CED. 

Snlltr 

, (uief/dar ywr llNS 

.::::::=:::::':~::' :: :=:~~: _:::"·'20 ..--.----.....-...­ .. ...-.-.--2:4 

1\!:untrl.chlrc·cl tohllC,.'(.,() Ilrvclnt"cl 

Jo'i1u' cul. 

Tota!._ • 

'rwist 

Po lid. I H7.ll/Il

£2.26 

I ..2 I, .261 2 22.~.• 0 2. ~'OI. 7111 

u,023.001 

T'rOtJut"illg­

~mnll ('i~8'" cxdu"h'dy •••••••••• _. • __ •••.•••••••_ ._._ ••• ••• _ 

Ll\r~e cj'ltnl I du.l.ihd'j. ._ • __ •• _. __ _ __•__._ 2,403 ~lIInl1 C'igsrctt·..; t:tdut. \'\'1y _ __ _ 36 Lar~(' ciga 1'(11·... I' dll'thd)' rrwo or more k IlJo-l: 

"J,,' 

•••-._••••••••_._._•._ •.__._. II 

•••--•• ----.. JH •••••••.•••••­ •••---­ •••••••• 21 

Gil 

Olllrmt of tobacro (1'011""<) 

..n. I l'ufJ.nIU 

12 

10 

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production 

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1.00 

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Output of cilllirs 

'J'utlll ••••••••••_ •• _ •••••••••••_ •••. • __••••• _ 

1\ UIJIber 01 IIUUllllact-Ul 

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21 2:l &:". (.7 
140 

TABLE 

 OF COMMISSIONER OF INTERNAL REVENUE 

22.-Exportation in bond of manufactured tobacco, snuff, cigars, and cigarettes, etc.., year ended June 30; 1944, by collection districts 

TOBACCO AND SNUFF 

cOORIIIMEICUallEt of INTERNAlvjann, :41 

TABLE 22ncE0904064104 In DOnd of manufactured tobacco, tamtyvv rs , and dostette; its, year ended June 30, 1944, by' colledios a‘intievl 

CIGARETTES WEIGHING NOT MORE THAN 3 POUNDS l'Ell'1,000 

District for July 1, 

1943 

exportation 

during year 

Unaccounted Removed for Tax-paid Unaccounted 

Expoited or retun 

to factory y 

Jul y 1, . 

for 1944 

First California_ 

First Illinois 

Kentucky 

First Missouri 

First New York 

Second-New York 

Third New York 

Fourteenth New York 

North Ohio Carolina 

First 

Tenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

Tennessee 

Virginia 

West Virginia 

Total 

Ponds 

158 

11,363 

627;894 

98, 522 

16, 198 

122, 110 

721 

42,764 

713 

427, 401 

756 

426 ,400 

Pounds 

6,621 

30,889 

833 

356 

126 

241 

2,871 

410 

Pounds 

2,089 

28,733 

110,341 

64,380 

- 

42 

6,660 

129,888 

59, 774 

163 

270 

310, 786 

484 

1, 774, 995 1,334,642 12,354730 42, 347 713, 510 

PERIQUE TOBACCO, SCRAPS CUTTINGS, CLIPPINGS, SIFTINGS, ETC. 

26,878 

CIGARS WEIGHING MORE THAN 3 POUNDS PER 1,000 

First California 

Sixth California 

Florida 

Indiana 

Kentucky 

Louisiana 

Massachusetts 

Michigan 

New Hampshire 

First New Jersey 

Fifth New Jersey 

First New York 

Second New York 

Third New York 

Fourteenth New York 

First Ohio 

Tenth Ohio 

Eleventh Ohio 

Eighteenth Ohio 

First Pennsylvania 

Twelfth Pennsylvania 

South Carolina 

Virginia 

West Virginia 

Total 

' 

Number 

481,400 

1.790.500 

64,610,700 

12,026,100 

1.752,000 

8.448, 500 

9,111,000 

760,800 

5,923,800 

13, 176,100 

40,463,900 

67,000 

4,000 

4,859,550 

9,650,000 

586,000 

13,401,150 

5,380,000 

3,182, 500 

174,997,950 

42,558, 700 

22,816, 100 

16,092,450 

1,018,800 

Number 

54,836,650 

11, 743,100 

2,628,900 

12,399, 100 

37, 182,813 

9,168, 500 

11, 531,650 

1,643,000 

169,904,150 

21,412;60 

685,90 

1,606,000 

1,896, 500 

2,017, 500 

1002, 200 

4,484,600 

92, 0011 

24 000 

4, no, ow 

477,500 

2,982, 500 

41,050,900 

13,737,450 

1,038,800 

Number 

995,750 

110, 400 

50 

2,500 

17,787 

276,500 

10,000 

4,405,000 

294, SOO 

12,600 

' 19, 531,450 442,107,800 1407,526,363 6,124, 787 48,184,100 

CIGARS WEIGHING NOT MORE THAN 3 POUNDS PER 1,000 

Number Number Number Number Number 

CIGARETTES WEIGHING MORE THAN 3 POUNDS PER 1,000 

Seeend New York' •' 

Number Number 1 Number 

800 600 Number 

ExpOrted: Class A, 8445,500 class B, 22,606,150; class 0,230050,450; olaarD, 13,001,200; class E, 132,984,713 

Class F. 4,778,350; class G, 100,000 cigars. 

District 

Unaccounted 

for Tull,1, 

1993 

Removed for 

exportation 

during year 

• 

, Exported 

Tax-paid 

or returned 

to factOrY 

Unaccounted 

.• fir }, 

First California_ 

Kentucky 

First Missouri 

Flfth New Jersey 

First New York 

Second New York 

North Carolina 

First Pennsylvania 

Twelfth Pennsylvania 

Virginia 

Total 

Number 

189,474,800 

112,42%20 

19, 727, 000 

- 

1,110,800 1,231,107,440 

8,630.000 

180,000 

121,247,620- 

. NuMber 

5,344 129,40 

876,165,840 

230,000 

1, 820,28ft 900 

2,941,400 

9,747,60 

22, 501,970,100 

1, 113,4/S 860 

1, 2x8,880 

6,707.864922 

Number 

3,27%918,400 

722, 314,840 

230,000 

1, 235, 438, 900 

2,440,800 

9, 751,100 

20,681,977,840 

015, 729,860 

1,408,880 

6,623,622, 162 

Number 

In, sae, ow 

61,835,400 

, ... 

96,841,000 

600,000 

10,000 

4. 141,700,001i 

204599,000 

790, 54E040 

2, 18a, 4o3, eao 36,674,079,402 sa, 251, 824 712 11%069, 440 5486, 598,040 

clantrrts PAPER Boors 

Connecticut 

Massachusetts 

Secoew York 

North C

N

arolina_ 

Total 

Number 

1, 590, 272 

6,441,040 

387 500 

745,

, 

 728 

Number 

14,892, 528 

61,217,800 

8,484,800 

47,878,220 

Number , 

15, 504,986 

02,212,700 

44,132,388 

3,672,300 

Number 

'4320 

4 20, 880 

1,8M, 200 

' 9,164,540 127,473,348 124618,384 6, 104,400 4,020, 104 

TABLE 23.-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from 

■ factory in bond, for shipment or delivery as sea stores, fiscal year ended June 30, 

1944 

Class of product 

Una.• 

counted for 

July 1,1943 

Withdrawn 

from factory 

during year 

Delivered to 

sea stores 

warehouses 

Tax-paid 

or refactor 

turned to 

y 

TJnao. 

counted 

for July 1, 

1914 

Tobacco andsmilf _pounds__ 

Large cigars number_ 

Small cigarettes______ do__ 

469,001 

1,327,850 

760, 567,600 

4,354 228 

1 37,331,94 

17,706,090,000 

4,689,018 

35,2M, 924 

17,206,129, 520 

14,325 

2,475, 850 

290,357,000 

281 115,605 

34,026 196 851,000 

9,578,640 1.69

0 

Klass A, 533,750; class B„530,000; class 0, 21,856,750; class D,0,435,600; Class le, 5,511,100; class F, 1,462,860; 

class G. 2,000. 

TABLE 24.-Withdrawal of manufactured tobacco, snuff, cigars, and cigarettes from 

handed internal revenue 

ct 

tobacco sea stores warehouses, for shipment or delivery as 

sea stores, ftwal year ended June 30, 1944 - 

i 

lJnaccounted for 

July 1, 

1943 

, Class of net 

Withdrawn 

from warehouses durhug year , 

Delivered Tax-paid 

returned 

to factory 

Unaccoria, 

 ted foe 

July 

4 

To vessels For export 1944 

Tobacco and sauff_pciunds__ 

Large cigars number._ 

Small cigarettes - do__ 

273,804 

, l, 220, 750 

419,714600 

4, 458, 753 

32, 780, 850 

14,855,368000 

414,792 

1, 586, 550 

3,908,904,180 

4,010,885 

28, 314, 350. 

10,596,268,280 

• 57,191 

'4,107,500 

491, 710,680 

I There are now 39 such warehouses in operation. 

Number 
a 

1 Sh

g 

0 V 

o TABLE 27.— Tobaccopro 

8 

a 

I 

1 

142 ' REPORT OF COMMISSIONER, or INTERNAL. REVENUE 

TABLE 25.---Dratobaek of internal revenue taxes alio-Wed on tobae,co, snuff! eigars, 

and cigarettes exported, year ended June 30, 1944, ki ports, and comparative totals 

for the years ended June 30, 1939, to June 30, 1943 

Exported from port of— Claims 

Tobacco 

and 

Snuff 

. agate Cigarettes . Drawback 

/age sten Tale allowed small 

Number Pounds Number Number Number Number 

Los Angeles 2 864 3155.62 

Ban Francisco 14 8,799 304,800 2,497.82 

Seattle_ 7 3,074 563.41 

Total, 194t1 

04 HE Al 

 "; 

es of • 

3,206. 76 

Total, 1943 29,4118.28 

Total, 1942_ 36,000 7,062.71 

Total, 1941 5,000 298,260 1,136.74 

Total, 1040- 17,900 8,450 791,793 3.823.77 

Total, 1930 10,100 4,600 550,948 2, 781.27 

TABLE 26.—Domestic and imported cigarette papers and tubes withdrawn and 

internal revenue receipts from taxes during the fiscal years ended June 30, 1935, 

to June 30, 1944, inclusive 

Fiscal year 

Cigarette papers 

Tax-free packages, books, or sets Tax-paid packages, books, or sets 

Domestic imported Total Domestic d Total 

Number Number Number Number 

2,684,926,917 2,687,409, 416 11,693,440 71, 141,440 

2,860,219,326 2,861,552,659 69,797,387 91, 420,277 

2,711,554,987 2, 712,354,987 61, 571, 548 79,368,788 

1,952,699.101 1,953,199,101 76,475,882 83,697,432 

2,160,364,866 '2,161,404,856 100,2494430 106,046,725 

2,276,827,218 2,277,227,218 84,746,166 87,927,138 

1,632,313,944 1,632,913,944 101,191,086 101,349, 419 

1,808,713,301 1,80k 713,301 136,652, 051 136.703, 301 

940,866,584 940,866;584 102, 754,597 102,808,097 

877, 735,670 877 735,670 81,172, 548 81,221,848 

Cigarette papers—Continued Cigarette tubes 

Fiscal year Receipts Tex-free 

Domestic Imported Total Domestic Imported Total 

Number 

$162, 118.24 2801,641.92 $963, 758. 16 

982, 67A.68 286,325.30 1, 26R 950. 98 

877,204.09 225,910.50 1,103,114. 59 

1,070,40853 100,190.45 1,170,602.98 70, 000 

1,403,092.03 74,830.73 1,477,931.76 

4 

20,000 

1,212, 121.90 40,130. 50 1,252,252.40 

.1,405, 724.88 2, 463.61 I,198,83 

1,041,771.37 272.50 1, 1/12, 043. 87 

1,465,209.46 267.50 1,485,476.96 

1,159,175.74 246.50 1, 150,422.24 

Cigarette tubes—Continued 

Fscal year Tax-paid Receipts 

Domestic Imported Total Domestic Imported Total gaf tiggOOM $8$2S888SS d:IggLIG3. 4 

' $7,322.60 $12,310.00 

122.86 13,072. 86 

90.00 13,262.40 

pa i

rg 

36.00 11, 936.00 

106.36 18854.04 

68.50 27,255.50 

1.02 23, 127.02 

4.00 18,613.90 

8,235.80 

4. OM. 34 
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T.\ OM: 31.- 7~"J(II'('lI 1fI1I1. I inl h.!d IIr 'J11II/N/ /)11 dealers in l af If/hili"'" awl rlff<n awl lo/w(','o lIul1lJl!adllJ'CI'S OT( J aTl. 1, 1fI.l ',. "!lI',,/I, I·ti.,n .liNtrid~

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3.1>31,312 1.31:\ 

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5,111, HI 411,6:12 

211,270 

:i:(Hr, 

2.673 1,321,651 

2, 18,402 

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iXl.I),7 

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REPORT OF COMMISSIONER OF /NTERNAia liEVENT111 

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1 

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51,153 

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8, 519, 580 

9, 615, 273 

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8, 965, 818 9, 547,731 

89 2161

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4§011EralrerarUR 

m a grg 495 i 14 

or " . 11, 348, 229 

11,151, 674 

m sea

11 199 a0 mt p0

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2,105, 479, 670 2,410. 620,668 

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qloomiedont 

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co caret! Lauodusej, 

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1Pou ill 949994 4019£1 

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Distilled spirits 

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99$ %WV 0 940.19W91449N 

-

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3 

1 
152 'REPORT OF COMICI88IO5INN Qt. INVEN5t51/ REVEnr; 

E 

O 

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Teals 33.--Production and withdrawals of colored otsimiariatiiw, year ended June 

30,1944, by collection districts 

,,,,_,_,. 

"w""11 

On hand 

July 1, 1048 Produced Withdrawn tax-paid 

Withdrawn 

tree of tax 

for use Of 

United 

States 

Tag a • 

deatinad 

11 8 . .

• Alabama 

Ffrst California 

Georgia 

First Illinois 

Indiana 

Kansas 

Maryland 

Michigan 

Pint Missouri 

Sixth Missouri 

Fifth New Jersey_ __,.. 

First Ohio 

Tenth Ohio 

 Eleventh Ohio 

South Carolina 

SeCond Texas 

Total 

Pounds 

1,.113. 

808 

1,161, 104 

198,060 

151, 887 64142 

378850 , 

192 

1,745 

1,422, 306 

5, MO 

730 

15, 634 

Sixth California 

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2, 681, 506 

1,040,848 

295,024 

1,421,856 

2, 013,854 

55,040 

472,208 

191, sss 

9,434 

91,000 

333,070 

72 

Potted* 

185,004 

280,446 

99, 826 

Pounds 

2, 368, 500 

30, 398,112 

19, 792, 124 

7 032,938 

4130,630 

27,182, 358 

17, 490, 496 

6 205, 050 

3, 106 500 

1,823, 350 

12,098 

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,

191,392 

18,490 

834,810 

Peva* 

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8, 895,623 185; 002,918 10, 307,872 826,370 125, 902. 268 85,817 1,238,718 

TABLE 34.-Production and withdrawals of uncolored oleomargarine, year ended 

June 30, 1,44, by collection districts 

On hand 

July 1, need Withdrawn 

tax-paid 

WI Ur- onorro 

or e rt 1110 

With

drawn 

free of tax 

for use of 

United 

States 

Lost or 

destroyed 

On thee 

lune 30, 

1 INA 

Pais* Pounds. Pounds 

Man 

SISISI5PiqA

lks4 

56,040 

49, 334176. 

22, 726, 048 97,468 

lit 434, 795 762 

146104 754 3,800 

31,418, 516 

21,946 310 67,784 756 

ra 

11,831,370 

18, 452,080 

9,16%008 

2, 132, 528 

40, 726 798 42, 864 

• 41,814 

30,077,077 

13, 786,109 4, 896 

17,405,603 A 572

38; 

 142 

46, 540 

4,875,040 I . 474,02%820 479,441,857 114, 304 156 536 6,191, 783 
* lei 

harina icplored and 

Pon* 

Neutral lard AS 

 15,021% oleo ola aaa  ‘ 

Lard Sakes 

Oleo !destine 

Peanut o5, 

Oleo stock it fi liit I,U 

Salt ' LUKE, SE 

&Ma (benzoate on 

Soya bean oil 203, 

Soya bean steering 

Soya flake 

Tallow Oak n e" 

Vitamin concentrate 114691 , 

160 airein OF oommisszona , OF nrouty*., nwpaivic 

TABLE 85.-Production and withdrawals4 oleomargarine (colored and uncolored). 

yeat: ended Juna 80, 1944, by months . 

Withdrawn 

tax-paid, 

1943 

August 

September 

October 

November 

Decamber 

1944 

January 

March 

ay 

111141 

135,002,918 10, 897, 872 

Uncolored 

10,266 

11,872 

41, 306 

2,047 

20,776 197 

8, 845 

24 484 8, 213 9,995 

1,260 1,286 

6,678 

4,812 

4,131 

6,499 

62, 701 

4,511 

473,441, 857 

TABLE 38.-Summary of production and withdrawals of oleomargarine (colored and 

uncolored), years ended. June 30, 1985 to 1944 

Colored Uncolored 

Withdrawn 

Year 

' 

Produced 

Withdrawn 

tax-paid 

Withdrawn for 

export 

tax-free 

for use of 

United 

Prbdueed 

tr,,,,,,_ 

" seanall tax-paid 

iv 

-615-6 

States . 

Pounds Pounds Pounds pounds Pounds Pounds 

1§ : § 4 ..7 .4 ci 

"loth 2,904,971 808,439 1,408,827 684 921 350,915, 565 3193,113,863 

2,773,194 527,419 1,471,424 781,292 368,964,422 368,938,799 

1,967,206 678,307 583,610 740,960 387,297,043 384774872 

1, 649, 3E6 624,362 200,401 837,568 413, 754, 759 413,560,893 

1,880,891 354,991 155,748 867, 925 331, 591,928 331, 701, 891 3,000 

1,859,781 302, 149 649,489 896,387 301, 857, 570 301,699,496 ____ 

4, 489, 410 426,868 1,864,874 2,075,586 339,445,628 340,550,813 7,808 

14827,836 686,80 4938,898 10,964,725 358,976,888 353,648,493 

116,969, 840 2,103,669 1,568,097 '110,301,641 431,498,452 429,468, 704 86,914 

135,002, 918 10, 397, 872 826,376 125,902,248 474,022,820 473,441, 867 114,394 

283, 825,853 16,885,938 11,657,444 254,039,283 3, 753,324,980 8, 749,848, 188 14, 022 312,020 

- • Figures for 1943 on colored oleomargarine withdrawn ter-paid and wi hdrawn tax-See for. use of the 

United. States do not agree with those published in the Commindoner .anneal report for yea ending • 

lime 80, 1943. After the '1943 report was published, it was discovered tha some figures had been entered 

in the tax-paid column when they should have been entered in the withdrawn tax-free coluntn. 

June .80 

POWS 

Butter Oplttun- 886 

Butter 1111Vor 13,780 

Citric acid. • 335 

, 

Cor 

93;610 

n oil 9,431,046 

Cottonseed flakes 48, 067 

' Cottonseed oil 236, 739,096 

Cottonseed stearin° 84,624 

Diac 

Deri 

etyl 

 vative of glycerine 99

2, 

 1,958 

1, 858 

/ lestftrine 4 MT 

Lecithin 517, 578 

Linseed oll 4, 498, 988 

Milk 103,721, 364 

Monostearine 421,981 

TABLE 38.-Produetion and withdrawals of renovated butter, year ended June 80, 

1944, by collection districts 

District 

. 

On han d July1, 

1948 

Produced, Withdrawn 

 fat-Peid 

Lost or 

destroyed Jam ar6 iJ b 

 1944 .. 

Alabama 

Georgia 

Maryland 

Metal. 

Pounds 

1,668,858 

1,398,875 

76,866 

Pounds 

1,672,939 

1,37% 989 

76, 698 

Pounds Pans* 

24,463 

87,811 

4,168 

48,661 3,144,299 8,124526 64484 

TABLE 39.-Summary of production and tax-paid withdrawals of renovated butter, 

years ended June 80, 1985 to 1944 

Year Produced Withdrawn tax.paid Pd ro WitbdraWn 

tax•paid 

1936 ' 

1986 

1937 

1838 

1939 

1,844 581 

4 252,920 

2,737 181 

4434499 2,906,117 

1,851,244 

2,218,951 

a,

2,769,853 

an, 270 

2,925, 272 

1940 

1941 

1942 

993 

944 

Rona gat1.4 0.taftea 

ream 

' gift 411#4.646 

TABLE 40.-Production, impartation, and• withdrawals of playing cards , by months 

year ended June 80, 1944 

Month - 

- - 

Op hand 

July 1, 

1943 

Produced Withdrawn unsaid Withdrawn for export 

Withdrawn 

free of fax for use 

 of 

State8 

• Lost or destroyed 

On band 

June i 30,.• 

94. . 

A 

•

• zpilEr mi4gt 41016n ifflils1 .64 4.54,0 4,044 44 

1943 ' " . Packs Packs Packs , Packs Packs 

July - - _ 14992,86 1,476,504 212, 328 , 

August 697,944 480,820 

September . 784,806 657,304 _________ ........_ 

October 1,313,668 587,814 

November 1,305, 300' 1,041,380 50 

December 942,624 

.. 688,032 

. . 1944 . . January - 1, 264,431 524, 736 29 

February 1, 344, 362 861, 188 38, 513 March 1,728,963 468,021 137 

April 1,418,498 611,712 ......... ...____ 

May 1,884,266 400,896 

June 1,216,374 • 423,380 

Total k. 14991,838 76, 556,641 54 914901 14,854,830 6,662,594 33,728 4,759,426 

Produced 

Pounds 

15,140, 294 

15, 376, 485 

4,097, 792 

447, 

1, 862, 71

046

6 

11,948,407 

• 11, 425, 439 

18,943,554 

18,444287 

9,427, 670 

14,408, 209 

14,481, 120 

Pounds 

248,310 

301,808 

454669 

786,649 

854 305 

1,004, 326 

1,034 336 

1,243,385 

1.239, 893 

1, 318, 370 

1,011,384 

' 894, 438 

Pounds 

15,733.696 

16, 835,793 4,334419 

1,727, 124 

953,484 

10, 488,246 

8, 889,409 

13,996,776 

18, 197,984 

7, 589,941 

1203,3,671 

19,699,986 

Total 125, 902,258 

1943 Antnet 

September 

October 

November 

Deber 

January 

Abram? 

March 

Tuna 

Total. 

1944 

28,978,488 

88,57% 785 

44 515, 738 

55,910, 234 

549, 223 

3

60,

7, 789,108 

43,807,839 

41,277,078 

39,413,912 

36,427, 571 

80, 071, 318 

26,709, 530 , 

474,022,820 

43,730,190 

40,655,998 

40,074,225 

33,838,494 

30, SU, 215 

26,103,430 

30, 18% 225 

87, 733,902 

48, 211,975 

54 868,450 

48,180, 748 

39,571,010 

114,304 

Total 624 691,!68 
REPORT OF COMMISSIONER OF INTERWAL litifENUE. 

ALCOHOL, DISTILLED SPIRITS, BEER, AND WINES 

UNDENATUBED ETHYL ALCOHOL. SPIRITS, AND- UNFINISHED SPIRITS ' 

41.—Materials: Used at industrial alcohol plants in productiots of undonatured ethyl alcohol, by kinds and by months, fiscal year 1944* 

TABLE 42.—)Waterials: Used at industrial alcohol plants in production of unclenatured ethyl alcohol, by kinds and by States, fiscal year 1944* 

TABLE 43.—Materials: Used in production of undenatured ethylalcohol, by kinds, 

and quantities of .undenatured ethyl alcohol produced therefrom, fiscal year 

1944* 

TABLE 44.—Materiate: Used at registered distilleries in production of spirits, unfinished spirits, etc., by kinds and by months, fiscal year 1944* 

TABLE 45.—Materials: Used at registered distilleries in production of spirits„unfinished spirits, etc., by kinds and by Stales, fiscal year 1944 * 

TABLE 46.—Production: Undenatured ethyl alcohol, spirits, and unfinished spirits, 

by months, fiscal year 1 944* 

TABLE 47.—Production: Undenatured ethyl alcohol, spirits, and unfinished spirits, 

by States, fiscal year 1944* 

TABLE 48.—Withdrawals: Undenatured ethyl alcohol and spirits, by months, fiscal 

year 1944* 

TABLE 49.—Withdrawals: Undenatured ethyl alcohol and spirits, by Statei, fiscal 

year 1944* 

TABLE 50.—Stocks: Undenatured ethyl alcohol, spirits, and unfinished spirits, by 

States, as of June 30, 1944* 

TABLE 51:—Stocks: Spirits and unfinished spirits in internal reiterate bonded 

warehouses as of June 30, 1944, by years and seasons of production* 

TABLE 52.—Summary: Production, withdrawals, and Stocks of undenatured ethyl 

alcohol, spirits, and unfinished spirits, by months, fiscal year 1944* 

TABLE 53.SSummary: Production, withdrawals, losses, and stocks of undenatured 

ethyl alcohol, spirits, and unfinished spirits, and premises operated, by States, 

fiscal year 1944* 

TABLE 54.—Summary: Production, withdrawals, losses, and stocks of undenatured 

ethyl alcohol, fiscal years 1934-1944, inclusive* 

H. DENATURED ALCOHOL AND DENATURED RUM 

TABLE 55.—Production: Completely and specially denatured alcohol, by months, 

fiscal year 1944* 

TABLE 56.—Withdrawah: Completely denatured alcohol, by fertuttlas and- by 

months, fiscal year 1 944* 

TABLE 57.—Withdrawals: Specially denatured alcohol, by formulas, fiscal year 1944* 

'TABLE 58.—Withdrawals: Specially denatured alcohol, by leading formulas and , by 

' months, fiscal year 1944* 

TABLE 59.—Summary: Production, withdrawals, and stocks of denolured alcohol, 

and denaturing plants, operated, by States, fiscal year 1944* 

TABLE 60.—Operationa in specially denatured alcohol: By bonded dealers, by States, 

fiscal year 1944* 

TABLE 81.—Operations in specially denatured alcohol: By manufacturers, by States, 

fiscal year 1944* 

*The distribution of statistical information relating to industrial alcohol and high-proof s 

iqformation on tax-paid withdrawals, has been discontinued until the termination of the un 

emergency proclaimed by the President on May 27, 1991. 

",163 

62.--pummartv , affftis stspecially denalisred 

ruin eRnattound Malousea, y montn fiscal year 1944 * 

TABLE 62.—Stsyttnary: Production, withdrawals, lasso, and docks of , specialty 

denatured rum at denaturing bonded warehouses, by Slates, fund year /944* 

TABLE 84.—Operations in specially denatured rum: By manufacturers, by States, 

fiscal year 1944* 

FRUIT f 

Rind . California Connecticut New Jersey Tennessee Total 

si it= 

APPlea 

Prunes 

Total 

1;4310' 

Penn* 

14,802,381 

Pounds 

17, 100 

Pounds 

IN, 000 

2,300 

Pounds 

61, MO 

Pounds - 

14,80181M 

16 227, ffill 

a ssa tee 

1,748 

27, 106 432 17,100. 186,300 , , 61, 080 77,866, 762 

f In addition, the following amounts of fruit residue were used: 4,131 gallons of grape lees In Arks/mai; 

3,6M,426 gallons of grape lees and 216.153 gallons of al n lees in California; 3,928 gallons of grape lees in Few 

- York; 73,381 gallons of grape Mt 12,110 gallons of leee, 6.706 galleris Of PeMb Mr gallons of berry lees, and 2.848 gallons of , blackberry lees in ; 97,788 gidlons of grape pomace and 56,693 gallons ,of apple pomace in Arkansas; 2,002,216 gallons of grape pomace in California and 1000 gallons of raisin pomace 

in New York; 156,009 pounds of grape chemie in New Jersey and 3,100 pounds In New York. 

'The distribution of statistical information relating to industrial alcohol and high-proof spirits, Co= 

emergency on tax-paid withdrawals, has been discontinued until the termination of the unlimited 

 proclaimed by the President on May 27, 1941. 

DEFINITIONS OF REPORTING UNITS 

The reporting units are proof gallons, wine gallons, tax gallons, barrels and 

half-pints. 

The tax on distilled spirits is levied and collected at the prescribed legal 

on each proof gallon, or wine gallon when below proof, and a proportionate nt, 

at a like rate on all fractional parts of such proof or wine gallon. (Sec. 2800,' 

I. R . In all sales of distilled spirits a proof gallon is held to be a gallon of 

proof spirits. Proof spirits are held to be that alcoholic liquor which contain , 

one-half of its volume of alcohol of a specific gravity of seven thousand nine 

hundred and thirty-nine ten-thousandths (.7939) at 60°F. (Sec. 2809, L R. 

Prooj gallon: A standard proof gallon is a wine gallon of an alcoholic mixture 

containing 50 per cent of efhyl alcohol by Volume. In a wine gallon containing 

more or less than 50 per cent of ethyl alcohol by volume, the number of proof 

gallons is proportionately greater or smaller than 1 proof gallon. (The proof of 

spirits is twice the per cent of the content, by volume, of ethyl alcohol. Accord-, 

ingly the standard proof gallon is 100 proof.) 

Standard United. States gallon: A standard United States gallon contains 231 

cubic inches. 

Wine gallon: A wine gallon is a standard United States gallon. 

Tat gallon: A tax gallon for spirits of 100 proof or over is equivalent to the 

proof gallon. For spirits of less than 100 proof the tax gallon is equivalent to the 

• wine gallon. 

Barrel: A barrel represents 31 wine gallons. 

Hull-pint: The half-pint reporting unit is the taxable unit for reporting sparkling wines and certain cordials and liqueurs. The tax is payable on each onepint or fraction thereof in each bottle or othei container. 

m. DISTILLED SPIRITS (WHISKY, RUM, GIN, AND- BRANDY): VERECIIIIED 

TABLE 65.—Materials: Used in production dyuct eair nm onoib randy, by kinds anal by States, 

fiscal 
=4, 

61 REPORT OF 0014$18SIONER OF trims's', nvzi ■TVE 

TABLE 135.-Matersaa: Used in production of brandy, be kinds and by States, 

Aral year 1944-Continued 

TAES 07. 

[Tax gsllOosi 

BUS 

165 

treat' 1944 

FRUIT WINE, CIDER, AND MICE 

Bind California New Jersey Oregon New York iWngmTotal 

• isc . kis g4 los . 1 

Gallo= Gallons Gallons Galion ealtena 

125,018, 800 - 28/177 I 125, 545,849 

13, 116, 612 13, 115, 612 

4, 527,651 1,354, 645 1,00, 261 1;394, 208 4 9, 423,994 

'6,771,84871,848 7,176 7 8,793,024 

5, 612,552 5,619, 552 

8,247,121 3,247, 121 

8,118,677 7, 590 3,180, 399 

1,471, 540 696, 094 % 167, 634 

Hi 

1,611, 692 51, 770, 130 

1,466,052 19,001 1,486,063 

• 146,193 191,832 387,825 

46,222 216,066 296,036 

119,625 119,626 

40, 414 40,414 

r 11,505 

• 7 6,581 

3, 848 • 8,648 

186,815, 741 1,373, 648 2,168,810 1,417, 835 980,980 173;110,897 

' "• 

7 In addition, %240,8301;11ons of Vane wash were used in California, and brandy waspeed In redistillation 

in California as follows; ,070 proof gallons of grape brandy, 7,344 proof gallons of apple brandy, and 101 

proof aligns of pear brandy. 

* indudes unto gallons In Arkansas, 6,650 gallons in Connecticut, 6,102 gallons in Ohio, and 7,687 gallons 

41,6 Vr=s.68,876,aallons in Arkansas, 48,411gallons in Connecticut 69,381 gallons in Ohio, 201,152 gallons 

In Pennsylvania, 8,425 gallons in Tennessee, and 116,211 gallons in Virginia.

' Includes 14,080 gallons In Ohio. - 

4 includes 154,251 nllons in Georgia and 858 gallons in Ohio. 

7 Includes 7,896 gallons in Ohio and 8,610 gallons in Virginia. 

'Dna In Ohio. 

• , 

TABLE N.-Production: Distilled spirits, by kinds and by months, *ad year 1944 

[Tax gallons] 

Month • Winsky Rom Gin l Brandy 7 Total 7 

July 

abet 

October 

November. 

December 

January Ran‘aly 

Wm 

, 

. Total 

tgagsgi

ugg 

11GREEEVE111 ggigginglit 

6440g0g ,4,. 

2,212,457 21,592,388 22, 895 

3 For production of gin at reetiffing plants,see table 81. FOr kinds of brandY and sellable 68. ... 

Exchmive of inabanna and Mgfrproof spirits. Not available for publication. 

State WhIskY Rual Ghl 1 Brandi a TOW a 

Arkansas. .24,207 

V443,

■100i■ 

*44140049 If 4 

37,038 

California_ 20,77%277 

Connecticut 17,881 

Georgia 36,219 

lrentuekY 992,855 

Massaohniletis 1,064,207 

New Jersey 201,596 

New York 170,873 

Ohio 

Oregon 180,609 

Pennsylvania 165, 395 28,966 

1, 719 111:=See 

15,89k 

Washington 143,324 

Total 2, 21$967 21,502,388 28, 801,846 

1 For production of gin at rectifying plants, see table 82. 

7 For kinds of brandy Prodn-dt see table 69. _ 

7 Exclusive of unfinished and Man-proof spirits. Not available for publication. 

TABLE 69.-Production: Brandy, by kinds and by States, fiscal year 1944 

[Tax gallOns] 

cablorna 

Jersey 

New New York liington nt on Total 

17,451,945 

a 2g 

14,296 58, 816 1 17, 557,096 

1,190,918 

339,820 75,129• 164,993 

1,586 

79,815 

1

1 199,157 

832,922 1,916' - I 1 4 

514,204 514,3M 

247,412 217,919 

103,518 1,1U 4 189,552 

MAW 69,674 116,674 

109,919 591 107, 171 

84, 60 87,048 

4, 8= 21, 552 2A, 380 

4,868 18,747, 3,435 

7.2, 011 m

I, 1,422 

71,267 

698 4383 

an 73%277 201,596 180,600 170,873 143,524 21,592,381 

I Includes 10,290 gallons In Arkansas, 1,613 gallons In Connecticut, 16,087 gallons in. Ohio, and 981 gallons 

m Virg

.

inia. 

7 I...s IA 707 gallons In Arkansas, 15,768 gallons in Connecticut, 14,370 gallons in Ohio, 28,966 gallon 

In Pennsylvania, i 1,719 gallons in Tennessee, and 14 332 gallons in Virgin ia.

7Includes 1,27 gallons In Ohio. , 

• includes 36,216 gallons In Georgia and 1,701 gallons in Ohio. 

&Includes 2,090 gallons In Ohio and 681 gallons in Virginia. 

'In Ohio. 
7.1 

• 

166 REPOR1 OF COMMISSIONER OF, INTERNAL REVENUE 

TABLE 69.-Withdrawals` Distilled spirits, total. tairpaid,1 by kinds ainl by 

fiscal year 1944 

1Tax gallons) 

Month Whisky Rum Gin Brandy 2 °thirits

er 

sp 

Total Alcohol Grand total 

July 

Au 

SiSber r 1 

OIRObR 

November 

December 

January 

Pebmtry 

March_ 

Mull 

May 

Jima. ' 

.Total 

13,624 

14, 858 

7, 438 

4,018 

2,262 

6,451 

15,054 

12,749 

35,422 

32,072 

85,310 

12, 272 

375, 579 

430, 235 

393,589 

884140 

454894 

412, 063 

368,220 

825,439 

415,896 

307,340 

336,562 

308,520 

1,927,030 

1952, 764 

1,887, 770 

1, 788,000 

1,954744 

1,683,600 

1, 877, 352 

1,473, 5M 

1, 308, 347 

1, 143, 185 

1, 394 286 

1, 610,300 

7,011.944 

213, 521 

6,M, 408 

7,587,413 

8,078,851 

7,571,195 

8, 250, 809 

4332,442 

7,089,881 

6,049,985 

7,182,086 

6,924 788 

7, 734 137 

 7,771,649 

7,344 717 

8,074. 244 

4517,050 

Z 969, 957 

4974447 

4795,352 

7,484 289 

4 777,019 

7,643,894 

7,387,632 

58,832,992 747,480 191,830 4,505,477 20,007,910 84,285,189 4 174688 • ,4134897 

1 These figures represent withdrawals subject to tax at the following rate: On and after Apr. 1,1944, 99 

per tax gallon; before Apr. 1, 1944, 96 per tax gallon. Includes bottled-in-bond taxmaid withdrawals as 

-reported in table 71. 

2 le addition, 14,120,784 tax sailors; of brandy were withdrawn from fruit distMeries and 1,324,838 tax 

nllona of brandy were withdrawn from internal revenue bonded,tvarehouses for the fortification of wine. 

(Under the-Act of Sum St, 1940 (Public, No. 665, Seventy-sixth Congress), effective July 1, 1940, the tax on 

brandy used In fortification is included in the wine tax.) 

TABLE 7 O.-Withdrawals: Distilled spirits, toml tax-paid,1 by kinds and by States, 

fiscal year 1944 

[Tax gallons] 

Whisky Rum Gin Brandy g spirits 

Month Whisky Rum Gin Brandy 8182113 Total 

State Otirits TotalAlcohol her Gr tal and to 

3, 403 403 3,403 

Z913,012 18,311 ,745, 802 5,671,685 249,776 5, 921,441 

2,943 6, 577 9, 520 5,838 15. Mg 

45,863 7,394 3, 195 83,823 83,1323 

2,913 3,085 3,085 

522,730. 522,730 

35,251 85, M 

9, 097,944 99,401 .27,062 413,241 12, 601,178 343,819 12,944,997 

6,582,898 44, 653 38, 509 216,247 1,934,651 770, 520 12, 705,171 

821.123,963 1.123, 9,162 322 19,438 24, 840, 883 1,928 21, 851, 791 

11, 264 1, 161 12, 425 650, 631 683,056 

6, 984, 681 8,993 13,733 28,887 10, 5411 623 548E2 11,088, 245 

483,435 906, 179 1,989 144, 255 1,119, 928 443, 553 1,523,479 

83,570 83, 570 

140,599 130,233 273,734 273, 734 

379,753 52 54,081 893,386 151,440 B45, 326 

889,368 856 447,250 1, 022, 382 1,184,450 2'248,812 

99,171 28,080 435,486 572,147 572, 147 

4,279,951 612 405, 

576 

 416 5,163,448

575 

130,149 5, 318,$73 507

0,

118, 569 

568, 235 135, 652 2,179 

867 

179 420,783 9, 

1 

 682, 295 985, soe Ma

2

i 

90,979 81, 351 1 320 t, 

6, 344 8, 6.114 

1,086 1 086 

6. 627 6,627 22.019 28,646 

58, 832,992 747,480 191, 330 4,505, 477 20, 607,910 84, 284,189 6, 178,03 90,463,887 

These figures represent withdrawals subject to tax at the fo lowing rate On and after Apr. 1. 944, 99 per 

tax gallon; before Apr. 1, 1944, 96 pertax gallon. Includes bottled-in-bond ax-paid wi hdrawals as reported 

In table 72. 

In addition, 14,120,764 tax gallons of brandy were witbd awn from fruit distilleries and 1,324,338 tax 

gallons of brandy were withdrawn from internal revenue bonded warehouses for the fortification of wine. 

(Under the Act of June 24, 1940 (Public, No. 655, Seventy-sixth Congress), effective July 1, 1940, the tax on 

brandy used in fortification is included in thewine tax.) 

Pm* 167 

Ile by kinds and 

July 653,024 4, 406 78 

August 649,076 3, 145 855 

September 603, 559 572 „ 43 

October 1,085,929 3, 289 401 

Noloimber 1,089, 412 L 697 L 061 

December 

n 

81

1 

2 862 1, 044 

Jauary 

906,

597,96 267 

FebruarY 430,828 169 24 

March 793,123 180 7 

- 571,848 117 

J im e C 1381, 210 

887, 269 

120 

75 87 

Total 9, 330,081 14,919 3, 668 31,989 375 - 9, 381,062 

Figures in this table are Included In total tax-paid withd awals reported in table 09. These distilled 

spirits were bottled in bond prior to the payment of tax, with the exception of 1,413,319 tax gallops of whisky 

and 8,025 tax gallons of brandy bottled in bond afte payment of 

TABLE 71-Withdrawals: Bottled-in-bond distil ed spirits, 1tax-paid, by kinds and 

by States, fiscal year 1944 

[Tax gallons) 

State Whisky Ruin Gin Brandy Spirits Total 

322 865 24 148 349,011 

330 330 

6, 212 6, 254 

1,000,405 211

42 

1,000, 016 

87,387 37. 21,7 

6, 

0M, 

 139, 

 662 

727 4877 6, 144, 6824 

683, 

25,851 14, 864 1, 489 41, 704 

4, 686 4,686 

79, 647 52 60 79,759 

124, 51 6 644 125, 160 

9, 795 375 10, 170 

119,010 119, OW 

714, 852 8 2,179 9 717,043 

11, 636 11,686 

9, 330, 088 14,919 3,688 31,989 375 9,381,083 

• 

Figures In this table are Included in total tatmald withdrawals reported In table 70. These distilled 

spirits were bottled in bond prior to the payment of tax, with the exception of 1,413,319 tax gallons of whisky 

and 3,025 tax gallons of brandy bottled in bond after payment of tax. 

moat-m-1y 
168 Illtl'ORT or COMMTSSIONSIL Or nttERNAL REVEflE y• 

TABLE 73.-Stocks: Distilled spirits in internal revenue bonded warehouses, b 

kinds and by States, June SO, 1944 

[Tax gallons] 

toi 169 

RABIS 75.--Lnitaan , Distilled spiritzln isilein titeettettne'neded Warehouses due to let 

leakage and evaporation, by kinds and by Staten and lanes also f0 Other causes, by 

kinds, fiscal year 1944 * 

[Tax Wlonel 

118

2 0 

Slaty Whisky R Gin Brandy whila Total 

2,341 

25,168 

Number' of tax gall= according ti.original entry gauge. Losses are not determined until withdrawal. 

Exclusive of unfinished and high-proof spirits, which are not available for publication. 

TABLE 74.--Stocks: Distilled spirits in internal revenue bonded warehouses, by 

kinds, and by years and seasons of production, June 30, 1044 1 

[Tax gallons] I Difieronce between entry and withdrawal gauge of all whits withdrawn from bonded warehouseil. 

Lasseselbellowed are included in tax-paid - withdrawals. 

Losses from Bre, theft, casualty, eto. 

. , 

TABPD 76.-Summary: Production, withdrawals, and stocks of distilled spirit; by 

months, fiscal year 19.44 

[Tar gallons] / 

S 

4 

221

14

7 9 

,25

1658319 4 E7 9,2 ,21021,6449

5 9 ,8 8 ,1 9,2 0,4 

861 3 1,1 69059 4 ,5,W1,41 .3 

St hsyx i rnyTtl

1E37 l 2 

,5,7 ,8 9 ,55291,2114

9,3 ,6 on i s n

1,W1,6

1 , 71

5,6,2 1,4 21754 4

77

a 473f

4,9,55°6934 ,2,3 10541

1241 2 3474717 4 6,5261

2,50004181218202,3,1 

1,0 6,0 3 7,4 ,5081

1400 3,2 0,2

4298 974426 

0,26 514498 1 

618 48 1 8,8 

077 7 7 14831,7,7 

,77 5 3 

i m81 o,921 s 7,7 A7AW 

0,4 ,5 1,9

4761 8,3 9,2 

7 t

294 99 

4,66 8 ,80581,0 15817315E2 

Ya i rnyTtl

11 

11- 4 

93 

11_ 6 

95- 2 

98 12 12

11 e 

911 a

ia 

, 9 8 

7 

96 ' 35

1,9 529

13 933 788

1,7 3,56

19 025 5,8 

981

84E0 

2,73

18 573 8,89

1,9 

90 3 9 2,3 

3 6,0 

91 1204

1 

0,9 

569 1 5,8 

92 4,3 7,5 

497 8851

14 1177 54 3 

2,0 ,9,4 

94 O 4 1492 4

Ttl 4,4,8 130 3 4 n4,217sl n,at 

, 

•Txpi ihrwl

Mnh Pou- toSed

U ote-n te i fMuh 1

ild

odds ie o loo oa 

slia ,

77017

77169

730 1 

;7,4 

 ;1,5 

,8,5 

,7,4 

,9,5 

,8,M

67709

76834

7 6,62

2,444 ,8,2 494 5 ,7,9 043878149M 

I Number of tax gallons awarding to original entry gauge. Losses are nordetermhted nntil withdrawal. 

Exclusive of un.fted and high-proof spirits, whir.p are not available for publication. • 
170 .REPORT" OF COMMISMONER OF INTERNAL REVENUE 

TABLE 77.-Summary: Production, withdrawals, and stocks of distilled spirits, and 

premises operated, by States, fiscal year 1944 

[Tax gallons] 

tat 111 

TABLE 79.-bdaaeriale: I Used in production of rethYled eYiried ant Wines, by kinds 

and by ntonskt, *eat year 1944 

State Product 

lion I 

T8-paid withdrawals 

Stocks as 

of 7c 

Premises operated 2 

Bottledin-bond 

distilled 

spirits 

Other 

distilled 

spirits 

Alcohol Total 

, 

Arizona , 3, 403 4403 152 337 

"..4""Tr :. c"!^fl'ar 

, 

Arkansas 24,997 

California 10,731 277 349,011 6, 32% 851 249,776 4921,441 13, 251,176 

Colorado 330 9,190 5, 15,368 

Connecticut 1; 381 6,264 77, 83,823 123,837 

Georgia 36,216 ' 8,086 3,0&5 16,861 

Hawaii 522730 522, 1,717 

Idaho 85,26 ,26 

Illinois_ 1, 000, 616 11, 600,562 843,819 2,944

85

,997 53,437, 308 

Indiana 87,367 11,847,284 770,50 2, 705,171 51,025,431 

Kentucky 992,855 4144,604 8, 705,259 1,928 24,831, 791 162,582,613 1 

Louisiana 12,425 650,631 663,056 

Maryland 683,682 9, 867,941 546,623 11,088,246 20,630,510 

Massachusetts__ , 04, 207 41,704 1,138,222 443,553 I, 623, 479 1,650, 292 

Michigan 83, 570 83, 570 

Minnesota 4,686 269,048 273,734 25,356 

Missouri 79,759 314,127 151,440 546,328 482,621 

New Jersey 201, 596 125,160 897,02 , 184,450 2 206, 812 933, 710 

New York 170,873 10,170' 661,977 572,147 484, 384 

Ohio 37,036 119,010 5,069,438 130,149 5, 318, 597 10, 871, 978 

Oregon 180, 609 675 575 6, 737 

Pennsylvania____ 184,361 717,043 9,965, 752 985,306 10,687,601 35, 789, 200 

Tennessee 1,719 119,426 119,926 410,604 

Vermont 5;853 5, 853 

Virginia 15.894 11,06 110,694 172,380 498,242 

Washin 143,824 6,344 6,944 271 

9

gton 

West VS1,,,a 1,086 1;086 

Wisconft 6,627 22,019 28,646 2,994 

Total 23,804,8459,381,06274,904,1575,178.69893,463,88736 9, 1,550,629 6 137 258 

' 1 Exclusive of unfinished spirits and high-proo spirits produced at registered distilleries and alcohol pro 

duced at industrial alcohol plants. Not available for publication. 

2 Represents number operated during any part of the year, 

3 Represents distilleries producing rum. Other registered distilleries were engaged in the production 

of spirits for war purposes not available for publication. 

' TABLE 78.-Summary: Production, tax-paid withdrawals, and stocks on hand June 

30, of whisky and of total distilled spirits, fiscal years 1934 to 1944, inclusive 

Una gaBonfil 

1 20, 

Production I Tax-paid Withdrawals Stooks, June 30 1 

WbnlEY Total diatmaft id* 

....,_,__ Whisky Total astilled spiritS1 

to,,,.,..„ Whisky Tata dietilled splints 

61 352566 74 388 18,875,054 , 57,717,662 

55

0410511 

451/i5A111 

199,112,923 10,1 472 50, 7E0,940 152,807, 20 

223,830,539 253, 867, 926 67, 299,1666 300, 658,508 

223, 457,850 20,156,836 72,015. 195 445, 235, 663 

102,896,872 " 10,155,924 28, till, 630 473,159,589 

0,003,917 145,326,176 72059,023 

5, 

478,899, 618 

98,993, 303 141,455,192 81,267,369 480,937,609 

121,851, 983 172 a 745 89, 541,1174 504100, 691 

10 257, 424 1157,981. 798 84,709, 171 616;018,667 

19, 529,698 i 89,916, 974 87,013, 792 424,824,966 

3 23,802 845 52 832,992 Oa 646, 3B1 

Exolusive of ethyl aleohoL 

I Inoludes aldbliol. 

' Exelutft of hIgh proof spirits and unmoss spirits produced at registered distilleries. Not available 

fox imblibation. 

{Proof gallons] 

Alcohol Spirits' Whisky Brandy Wines Other TO01 

272 170 1,987,010 2, 316, 503 101,640 

1111,11WRI f 

krigilfIgg6 44 44 44444 

2118, 070 2,056, 070 2 627, 979 148.117 58, 740 2 057,044 2, 512, 320 137, 755 

124,319 1,912, 852' 2.516, 305 -848,787 . 241,076 2 305 070 2,602 758 424.823 233;627 2, 304,150 3,1023853 5, 

252, 276 

179,301 3,432,716 2410,414 291,766 

157, 499 2 320, 471 2, 545, 879 465, 570 ' 156,473 3,214,223 3,062,463 440,763 

262874 1,898, 479 2, 771,956 413, 921 

244,403 1,859,812 1 028, 238 588,167 

184,459 t 813,825 2 777, 751 998, 907 

2 331,970 24164 722 32111, 417 2 772, 239 661,54,834 1 4, 902, 491 67, 932773 

'Includes imported liquors as follows: 1,22 AN proof gallons of alcohol, 4,585,344 proof gallons of spirits, 

50,402 proof gallons of whisky, 88,908 proof gallons of brandy, 15,072 proof gallons of wines, and 4,382,20 , 

Proof gallons of Other liquors consisting of 2,02576 proof gallons of rum, 572,265 proof gallon of gin, 5,207 

proof gallons of vermouth, 24,437 proof gallons of eorthels and liqueurs„302,670 proof gallons of unclassified 

spirits, and 28,065 proof gallons of products for exportation. 

2 Re is high•proof spirits produced at registered and fruit distilleries. 

In des 2,714,768 proof gallons of rum, 723,104 proof gallons of gin, 33,946 proof gallons of vermouth, 

82,07 proof gallons of cordials and liquetus, 1,316,251 proof gallons of unrleccthed spirits, and 82,225 proof 

gallons of products kw exportation. 

TABLE 80.-Materials: 1Used in production of rectified spirits and wines, by kinds 

and by States, fiscal year 1944 

[Proof gallons] 

State Alcohol Spirits 2 flaky 'Brandy Wines -Other Total 

1,127,240 1,334412 697, 759 159,047 

IMO2

■ 1 ■ 11131 0■21

■giS rtgal5ctlgggiNdIrlswg a erfe . a ea a 

1,05 

144, 101 279.325 5, 804 51,767 

6,119 528 

3105,311 4,147, x 199, 828 183,312 

4 751,676 5.00,853 216,170 1,124 779 

2273, 323 364,449 ' 11 840 60, 559 

323 8, 423 5,438 , 19, 191 

2827 7,25 5,852 

4, 252 111 5, 013,00 13,665 121,232 

254294 507,620 104 621 

ce 

402510 

32 590 31, 315 321, 246 100, 125 83,965 141 597 22, 359 313, 903 

25,690 . 156143 110,917 11 923 

4345, 507 149, 601 197,128 221, 762 

1,439 

1,03,824' I, 238, a dso, 444 196, 995 

762 193 2, 016, 054 80, 838 223, 251 

4,171, 816 4 242 941 441, 713 1,672 603 

3,142 4930 1,698 

3,535 7,077 

90, 466 24,346 20,090 26,963 

2331, 970 24160, 722 32, 111. 917 2, 772, 20 869, 654,864 3 4,902,491 67,933 778 

I Includes im liquors as *we: 1,22 289 proof gallons of alcohol, 4,585,214 proof gallons of spirits 

80,102 proofof whisky, 38,908 proof gaillz of brandy, 15,072 proof gallons of wines, and 4,28220 

proof of other Mums consisting of 2,454, proof allms of rum, 572, 285 proofgallons of gin, 5,NT 

proof of vermouth, 24,437 proof gallons of cordials and liqueurs, 1,302,670 proof gallons of unclassified 

spirits, and 23,066 proof gallons of products for 

Represents high-proof spirits produced at =di:n(1 fruit distilleries. 

• Inoltides 2,714,758 iroof gallons of rum, 723,104 proof gallons of gin, 33,06 proof gallons of vermouth, 

32207 Proof gallons of cordials and liqueurs, 1,316,161 proof gallons of unols spirits, and 82,225 proof 

gallons Of products for exportation. 
"15 

1 

172 REPOST OF 0i6111188/0111R 01 OFFIGUatir xemozarii 

TABLE 81.---Production: 1 Rectified spirits and wines, by kinds and by months, fiscal 

year 1944 

[Proof gallons] 

, Month Whisky Gin 

Cordials 

and 

liqueurs 

' 

Brandy Other Total 

2uly 

August 

September 

October 

November 

Decembe 

January 

February 

March 

Apt 

M ay 

June 

Total 

SUISMEFESR fggititdgda 44

4.4 4.6444

4.5.5 

81, 762 

88,680. 

79, 362 

106,820 

88, 445 

80,680 

72,723 

55,054 

101,596 

73,314, 

14603 

106,316 

114242 

107,721 

122,244 

106,955 

119,998 

142, 104 

121 900 

109,681 

185,597 

187,314 

151,110 

140,186. 

Ogitining 

gEn

gil Mi§§ 

inge ollgg el 4.seeeeee.6ee 

67,862,477 898,804 3,985,429 1,515,052 $ 3,425,143 67,686,406 

I For production of edified spirits at regietrated distilleries, see table46. 

3 Includes 281,114 proof gallons of high-proof Spirits, 2,286,891 proof gOons of rum, 1,571 proof gallons of 

verrpouth, 371,218 proof gallons of wine, 527,506 proof gallons of unclassified spirits, and 84,844 proof gallons 

of products for exportation. 

TABLE 82.-Production: 1 Rectified spirits and wines, by kinds and by States, and 

premises operated, fiscal year 1944 

• (Proof gallons] 

State Whisky Gin 

Cordials 

liqueurs 

• Number 

perateda 

3, 953,903 48, 535 607,827 22, 313 , 3,801; 980 

2-1 .9.--o acryn -r4uct oPo z-'3 9• 1°8-4 •4 `'''' 

196,649 

5,413 ' 5,413 

270,187 8,940 9,812 474,893 

5,973 521 ____ ....,_ 4494 

233,342 88., 768 111% 377 • 511, 437 

7,176,816 1,070 101,112 239,182 8,213,492 

12,629,626 47,108 148,550 960,451 13, 779, 518 

'8,674, 375 2,023 • 6,879, 8,68%777 

1,205 25,537 

8,719 710 .10,757 

9,259,833 8,439 4,048 84,921 9,420, 293 

708,550. . 44,753 11,439 102,201 1,311,149 

17, 648 9,06 87,136 ' 548, 310' 

160,687 26,805'.13,069 -13, 48,532 575,885 

150,160 1%632 389,938 

507,751 24,420 1,971 79,062 1,234,994 

1, 461 4,-9511 ' 6,407 

4 597,912 . 4245 273,619 ' 91,482 , 3,14$837 

4 424403 511,221 1,489 138

7

,842 8,232,579 

9,976,385 . 827,891:1,378,188 12,074,422 

10,450 10, 730 

46 - 46 

91,019 „ 24,019 

104,284 13,724 . 15,961 30, 526 

57,863,477 834804 3,984 488 1.45,052 $ 30425,143 67,884 405 

I For production of distilled spirits at registered distilleries, see table 67. 

Represents the number of ants which operated during any part o t103 year. 

3 Includes 281114 proof gallons of high-prop spirits, 2,208,891 proof gallons of rpm, 1571 proof gallons of 

vermouth 371 918 proof salons of wine. 627,505 proof gallons of unclassified spirits; and 84,844 proof gallons 

of produotslor exhortation: 

*spa& OF< EL 01111, 

Tea 83:--Bothing; Distilled spirits (codified and unrectifiedY twitted foe 

lion,' fiscal year 1944 

[wine gallons) 

Kind 

Rectified products 17nrectifted product:3 

1 Whig &AP 1 1

wen,_,, 

] 

•._„ -"”...,__ an *" 

s"''"s ., m11

. 

,...,. 

Bottled at 

taxnald 

bot g 

homes 

Total 

ma"' 

Bottled at 

rectifing plany ts 

'13 

i s gi .2 

Total 

Whisky 

Ram 

Gin._ 

Bl U 0 or

val .... 

lique ou 

s and 

rs 

Alcohol 

Other spirits 

Total__. 

66,196,616 

2,499,472 

1,627, 209 

1, 253.424 

5,891,382 

1, 357,906 

723,303 

14675 

169,799 

558,399 

53449 

.416,182 

64919,819 

4510, 1147 

1,807,008 

1,81%023 

' 

1,774, GM 

6,944631 

14143,287 

8,182,998 

4,174079 

1,091, Zl7 

- 

30,982 

688,151 

9, 337,712 

2,286,402 

I 591,015 

1,002,819 

4, 934 

828,728 

20, 180,999 

10.469,400 

5, 761,004 

2,694,038 

1,016,877 

35, 918 

9, 530,081 

14,919 

3,668 

81,989 

375 

114

■

ig

-01 

% 

gat=4 e 

78, 728,109 1, 936457 80, 662,686 25,606, 714 14, 551,608 40,158,322 4381, 032 130,201,980 

1 &ptomain distilled spirits bottled at plants and tax-paid bottling houses, and bottled-in-bond spirits withdrawn on payment of tax fro internal reverpte bonded warehouses. Includes importedspirits bottled after withdrawal from customs custody or used by rectifiers. 

V. FERMENTED MALT LIQUORS AND CEREAL BEVERAGES 

TABLE 84.-Materials: Used in production of fermented malt liquors, by kinds and by States, fiscal year 1944 

[Pounds] 

State 

Grain, and grain products 

8 

tract 

Hopp and 

hop exn 

 - Malt Corn Barley Bice Wheat 

Arizona 1, 221,524 483, 880 82%000 15,872 

SSSI MAISA RISSEFS! FII 511IM IS RaI If iof tr-i sW g44 O licviglaea Li " a a a 

Ca1ifomda..... 123,006,411 81,023.777 9, 764480 4148, 388 1,77%291 5,044,008 2,051,849 Colorado 13, 504,958 • 3,04832 44464 8, 741,800 10, 611 432,826 

Delaware Connecticut._ 10,116,869 14012,083 MO, BOO 35,600 1, 362, 199 213,896 

District of 

3,490, 940 1,324460 434 870 66,400 18,602 33,978 

„ Columbia-. 5, 886,038 2, 867,100 163,234 154 280 85, my 

Georgia 

Florida_ 14,420, 156 4, 946,426 I 037, 805 1, 361,860 67,600 964,925 241065 4 911, 700 2,14 600 MO, 508 652, 975 62,716 Hawaii 

Idaho 

5, 08a, 362 

1,011,100 

618,230 

2,041,096 16,380 

436,600 

20, 189 

413, 750 

13,497 

71,848 

29,836 Illinois 14649, 883 79,902, 694 15,918,585 4,114,148 9,471,900 7,174,635 2,041,728 Indiana 79,387,483 29,745,431 3,879,865 150,240 101,500 3,897, 139 1,009,414 Iowa 4,889849 2,675,920 468,110 4 960 554 872 84,699 Kentucky 

Louisiana 86,096,842 66 15,646,448 1, 182, 2, 304687 88,400 1,723,834 413 404 84 44 746 

ay, fl

6

y, 881 Maryland 4, 719, 64 878, 500 7 , 558, 220 82, 896 4, 933, 386 540, 830 

Massachusetts 

12, 204 534 6, 283, 217 400, 988 1, 245, 700 6, 714,173 755,841 

Michigan 115, 531, 962 23,674,516 4 164 550 2,644,900 25,400 12,076,468 1,238,882 

Minnesota 

 114,155,926 114,165, 42,909, 531 11,265,364 7,765,835 103,400 3,543,226 3,637,290 66 886,328 16, 068, 778 13, 656,881 4, 291, 672 352,168 12, 406, 116 1, 123,291 MISSOUri 

Montana 

187, 557,663 24, 521.696 4244230 76, 431. 405 269250 Z195,649' %25% 556 7, 751, 345 2,121,650 473,190 108,900 533 005 106,563 20, 736, g4 7,122, 54 787, WO 2, 145,820 746, 204 312,716 Nevada , 

New Ramp- . 

31,780 83,800 8, 526 10,882 

New Jersey-, 

shire 1,290,400 3133,020 375, 400 790,409 22, 770 

New York_ ". 158, 559,242 64034887 3, 925, 8® 2,861, 846 8,138,440 14 857, 187 2,451, 775 

North Carolina. 336, 74%797 149, 131, 732 26,969, 167 11, 682, 264 10, 525,360 34341, 561 5,808, OW 

Ohio 69, 413,100 461, MO 53, 720 9

Oklahoma 

,079,941 15 69, 949, 950 12,381,905 .8,303,399 1,887,266 12, 89448 2, 41%077 

Oregon 4, 773, 286 3, 4115, 622 817,490 113,925 79296 7,935,370 1,303140 750, 700 1,396, 100 95, 900 3800 134,175 Pennsylvania_ 252, 784887 62, 735,155 29, 304 298 4,825,117 4, 335, 775 36,809,372 4,036,380 Rhode Island _ 24, 524,428 7,934 194 2,052,815 50, 380 844 600 7,239, 175 623,966 Pmmesses 7,427,800 1, 389, 700 258, WO 1,904,200 675, 250 102,845 Perm 

Utah 40, 576, 512 11,620,754 2, 726, 696 6,800, 900 1,960 3,366,047 , 561,771 

Virginia 

5,484,842 

9,831,630 

1, 517, 520 

3, 448, 218 

307,215 

1,390,147 34025 

81, 447 

Washington__ 136, 349 

t 

42,99% 729 14, 040, 730 4 544, 715 1,849,101 60,400 890,530 667,316 

W

Wes

1800nain Vrliii. 264 334 197 96, 168, ad 

7 48 , 

24,764,264 4 68% 600 a, 810, 490 14 585, 055 

22,444 

Wyoming 3,421,209 2,34 301 1,169, 442 266,069 44.102 

Total._ 2,294435, 572 873 894 609 187,376,446 185, 699,432 34 87% 734 18% 986, 097 84 514, 9,184 202 

11W 
174 REPORT OF COMMISSIONERortirrEANAL movtxvic 

TABLE 85.-StanMary: Production, withdrawals, losses, and stocks of fermented 

malt liquors, by months, fiscal year 1944 

[Barrels of 31 garnets] 

T kola 88:-Suatmarr Pretudies. withdrawals, Wes, als1 ate ig ott hand June 

80, of fermented malt liquors, and breweries operated, by States?peal year 1944 

[Barrels of 31-gallons] 

Month Production 

Tax paid withdrawals 1 

By pige ham 

for bottling 

In barrels 

and kegs Total 

July 

AUgust 

September 

October 

November 

December 

January 

February 

March 

lit tparyi 1 

June 

Total 

7,345, 785 

6,969,177 

7, 388,972 

6,686, 158 

5, 869, 592 

4 341, 303 

5, 806,921 

5,652,018 

7, 461, 736 

8,2, 78 193 

7,261,148 

8,170,817 

4, 378,937 

239 

3, 999, 919 

3, 903, 970 

3, 664,586 

3, 647, 598 

3,472,561 

3, 451, 9$ 

4874135 

9,857,024 

4,322,615 

4,484 328 

all05 1112 eta. of A cfataa-rectacieftd .zweeaaaaaaaa 

81,725,82 47, 234 871 29, 734 893 74 969,701 

Month 

Tax-Ices withdrawals 

241 

g 

Losses 

Stocks 

end of 

month 

I s' 

Far cereal beverages For export Total 

2P 

112 0e R lp tl .A . kin ..77,.!4 4Sza44VeLl -- 

IUMEME12 

ggiige:,si gsnatg 

4 411 

280 

- 

1,881 

1, 838, 

448 

188 

1,515 

1, 931 

771 

2,000 

1,195 

38, 826 

64 197 

71,094 

60,225 

73,161 

91,676 

93,672 

113,331 

141, 702 

157,284 

194,232 

238,131 

HUMMER 

gor.4 5W57 11 

AgIgnIMMURE: 

Igni r-t-creaaca.ekr, 

233,605 

224 959 

230,889 

210,009 

189, on 

201,128 

196, 559 

181,089 

216, 280 

209, 908 

2M, 401 

251, 330 

7, Sr, 556 

7, 344, 735 

7,777,670 

7, 848, 658 

7, 514, 894 

7, 744472 

7,833.842 

7,637,083 

4 472, 692 

8, 781,966 

4 584, 561 

8. 862, 356 

254080 . 15.433 4 5, 834 611 1, 612,024 74 581.788 4 572, 262 8, 262, SW 

These figures represent withdrawals Babied to tax a 

per barrel; before Apr.1,1094, 87 per barrel. 

State 

Tax-paid withdrawals 1- Tat-Dee With. 

BY PiPe 

bottling 

In barrels kegs Total 

eonBurned on 

premiss premise!. 

For cereal kewkages 

1. 

44, 1,67 29, 852 18,461 41,813 

ralip1341§03AEIgn

EigOitaniMUNfl braW 

e aaegatzg K gg g geaa 

a

#. 

62,037 

160,330 

4644537 3,865,487 399,114 4, 265,101 ------ .- 

493,588 285,202 M2,289 467,471 • 1 

404,925 257, 113 204,244 461, 357 

90,380 452, 162 24,343 81,505 

284,471 144,844 45,318 190, 162 

518,521 437, 841 55,493 493, 334 - --• 

• 179,968 110,128 60,678 174806 

14%732 '132,941 3,945 134886 

' 65,111 41;401 19,224 84625 

6,376,611 4402,946 1, 707, 296 5,110,242 

2,534,108 1,964954 184,959 2, 448,913 

281,447 914,159 16,540 194099 

, 1,275,316 14933 312,196 1,225,129 

1,234,487 1,097,366 88,326 1,185,692 , 

1,4594;907 1,042,037 594123 1, 634,160 

2,054 153 897,369 1,038,178 1,930,547 

4,017,112 2,442,501 1,892,340 3,834,841 

2,681,813 1,494,970 • 1,07%140 2,585,110 

42158,801 3,689, 936 2,341,049 5,940,984 

la 

237,801 I 125,379 103,839 ' 229,018 

71,6, 032 510, 672 179,473 690,144 ----- -" 

26, 705 6,553 14895 23,448 

65, 447 30,648 31,389 

5137,570 2,421,817 4890,637 4,812,454 

14 234,250 5, 370, 271 6,023,835 11,106 

147,898 111,834 29,142 140,976 

5,854,699 3, 585, 873 2,050, 210 5814083 

214316 143, 788 62,816 206,604 

286,748 144,848 111,972 356,820 

4889,205 4,471,030 3,973,610 4444,540 

014,025 

252, 294 

- 889,783 

198,307 

478,880 

4 393 

8

2

6

40

8,

,700

863 a_^ 

1,424, 687 1,236,939 145,

Z

045 1,182 884 ____ 

170,645 82,978 , 77,353 

331,706 209,5668 ' 106,218 315,784 

1,454714 805,918 800, 692 1,404557 

54362 47,375 7, 54,176 ----- -.. 

9,036,006 4,954, 754 3,192,593 8,

101 

147,847 4, 232 

89,805 84647 31,019 81,718 

81, 726, 820 47, 234 871 29, 738, 893 -74909,764 258,080 14 488 

\ , 

e following rates: On and after Apr. 1, 1944, $8 
Taus St-Summary: Proaction withdrawals, tones, and stocks on hand June 

JO, of fermented melt liquors; and breweries operated, by States, fiscal year 

1944d-,Contiuuad 

[Bartels of 31 gallons] • 

Mate 

Continued 

Tax-free withdrawalsTotal with_ 

draws's , - 

Stocks 

RUM 30 

Number 

of brewales opmated 1 For export Total 

.42,019 

218,496 4,491,009 

2,612 471, 385 

4,001 467,8M 

82,047 

a

494, 680 

171,252 

186,911 

60, we 33,053 5,16%881 12,892 2,468,715 191, sto 

2, 263 1,232, 719 

767 1,189,653, 

1,169 1,691,845 

. 433 1,941,513 

27,914 3,871,600 

20, 164 602,464 

, 92,489 , 6

A

,060,670 

.... -_-_ 230,000 

692,145 

as,on 

• 82,09 

65, 

293, 585

707 893, 003 

11, ,4,728,057 

141,897 

32,091 5,668,541 

649 

257, 825 

73,994 8,654,492 

1,430 873,710 

241, 938 

1,385,925 

16%937 

317,234 

14,838 1,424,078 

- 51,537 

410,708 8,613,891 82, 086 

1,338, 511 1,61%024 78,581,788 . 2,572,252 3, so, ato 

These figures represent withdrawals subject to tax at the following rates: On and after Apk. 1, 1944, 

$8 per barrel; before Apr. 1, 1944, $7 per barrel. 

2Represents number operated during any part of the year. 

Ion 

Withdrawals 

Jane 

Tax-paid 

Tax- Grand 

total BY PIP° line for 

bottling and kegs 

Ind Total 

37,678,318 

46,228,605 

51,812,062 

58,748,087 ae, 840, 158 

5%870,563 

64,891,737 

55,213,860 

63,715,607 

.71,018,267 

81,725,820 

32,266,089 

42,228,831 

48,759,890 

65,391,960 

58,920,018 

51,816,874 

63,014,280 

53, 7W, 181 

60,856,219 

68,636,434 

7%969,764 

82,716,542 

4%782,378 49,315,483 

65,924,264 

64,385,831 

5%233,180 

56,418,416 

53,278,215 

61,665,092 

69,31%702 

7%581,788 

TABLE 88.-Summary: Production, withdrawals, and stocks of cereal beverages,' by 

menthe, fiscal year,1944 

Month Produo- 

'Jon 

Withdistal, 

/Redmond 

of month. . 

July 

Anal 

bar 

Ottober 

November 

December 

January ' 

Febrtlar7 

March 

ipil 

May 

June 

- Total 19,224 18,856 2,020_ 

I Containing less than one-half of 1 per tent of alcohol by volume. 

TABLE 8t-Summary: Production, withdrawals, and stocks on hand June 80, of 

cereal beverages, and plants operated, by States, fiscal year 1044 

Mande of 81 gallons1 

State PnduCtion 

Withdrawals 

Stocks 

June ao 

Number of 

breweries, 

at Which 

mealbn- exam trams 

actions 

occurred I 

Kentucky 

Minnesota 

New York 

Wisconsin 

Total 

1,642 

7,686 

6,750 

3,306 

1,680 

8,664 

6,858 

3,253- 

138 

1,822 

258 

302 

19,284 18,355 2,020 

I Number OPersted defineany Part of the Year. 

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3, 808, 342 8,110, 086 

61, 894507 110, 710; 527 95,WO. 883 

14. 382, 318 6, I9o, 667 

4.

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B. 160, 32A1 

5.

482, 342 4. 344. 679 

4, 481, 359 

Month 

6MINS44-- 
0 185 

TAEI•11 417.:=4Prodeteeksa, aitlatraseale, tames, and &eke- of eparalta tailree,1. 611 ' +swathe?fused year 1944 

[IIsif-131nt UMW] 

i. 

Month Production 

Withdrawals 

Stocks and 

of month 

Tax-pald a Tax-free Total 

1,867,056 42,949 1,910;005 29,444 

€11101,0110:ar. 

1, 912, 147 33, 252 1,245,399 46,174 

4 033,399 136,965 2,170,364 40,474 

2,354,098 18,560 2,372,658 43,731 . 2,868,923 25,967 2,804,690 56,652 

4 534 779 91,165 3, 626, 944 324,534 

1,713,065 26,048 1, 730, 113 40,244 

1), 

2.103,971 73,673 2,177,644 76,805 

2,334,234 817 641 9,051,875 68,917 

2, 801, 251 4; 410 2,436,661 199, 069 

2,123,3,028 146,660 2, 270, 588 87,078 

1, 719, 740 21,671 1, 741,411 176,306 

34191, 502 24,060,591 3976,761 27, 937, 382 1,188,428 18, 714,510 

(Include' artificially carbonated wines as ollows: Production, 2,083,509• tax-paid withdrawals, 1,859,488; 

tax withdrawals. 56.507: losses. 7.004: and stocks June 36. 316.058 ball-nint unit/ 

I figures represent withdrawals subject to tax a the following rates; On and after Apr. 1 1944 . 

16 cats per half-pint unit on neturallymarbonated wine and 10 cents on artificially carbonated wine; before 

Ayr. 4 1244, 10 cents and-5 cants, respectively. 

3 Represents removals for conversion to still wines with the exception of 304,224 half-pint units removed 

for export from California, Missouri, New Jersey, and New York. ' 

TARIM Cl-Production, 4oitkdrawols, . losses, arid stocks of sparkling wines; and 

- number of premises operated, by States, fiscal year 1944 

[Hall-pint units] 

State. Production Losses 

■ 

Stocks June 3o 

I 

za o 

Withdrawals 

Tax-paid 1 Tax-free Total 

Arkansas 

. 

(sr! 01 .401001 :741 Sztelt11 . 

California 11, 173,737 171,018 Colorado ' 

Illinois Kentucky . , 52 

11 ,236 

Mary 

Massachusetts 374 

Michigan_ , 413, 272 8,438 

Missouri 2,159,205 268,164 

New Jersey 3,349, 119 42, 303 New York 12,644 601 461,917 

Ohio 855,71a 229,690 

Pennsylvania( 7 Wiseonsim____,, 

Total_ .. ... . .._. 

06,644 229 

80,191, 562 26,960,591 1 976,761 27,937,352 1,166, 428 18, 714 510 112 

I Includes artificially carbonated wines as follows: Production, 2463,500; tax-paid withdratials, 1,859,468; 

tax-free withdrawals, 56,507; losses, 7 084; and Weeks June 30, 816,058 half-pint units. 

 _represent withdrawals subject to tax at the following rates: On and after Apr. 1, 1944, 

15 cents per =A on naturally carbonated wine and 10 cents on arttadially carbonated WM% he.in Apr. 1, 1944, 10 cents and 5 cents, respectively. _ 

nts wineries, hooded storerooms, sad Mid warehouses that operated during any part of the year. 

tar removals for conversion to still wines with the exception of 394=4 half-pint units removed 

Mr Mat from eslifernk4, Missouri. New Jersey, and New York. 

O 

ro 

0 

184 REPORT OF commissmnatOr'INTitagAL R Nu

mberof premises 

operated' 

.. v „mat! I L5 El FA 

 t '4 2 -"""" c w g 4 - - -- 

va .tqq 

gg Mo 

--"°°cwm•"2g"`"'- g -1 2^ °ggEr4"2 ° R ' ? , 

, 

' 

Stocks Tune30 I 

- 

IRRERInnigg§503710EIRMR§MR5 

'4'1 .11 114 '141g4144:=1'50:gragr 4 

e 4 at of 

LEO '313 141 

v.. R,EA .....s 

st..a 0 0 s 

. a 

R : 17., , , . 

v-• n.. .1. 82 .....A ,s.. 0 n 

2W471:P - .. -. 

•%ti 

. 

SaliTMERVR ,.. - 67.:ilgq, t cy: 

5rar: 

g vg 

. 

 .- pnr1 

t.4 rmi 

Let ^OM ^39 I 

.1.', 

; la0; z 

igUUfig3WARiRIMRRERellEai 

g5444-7 gft:'‘.=gaq=;66:44e1"4M5 

. 

g 

nigin8 ,gAral lanUggErgfflEgn-4 

1-4 g *67Li ge ggle:1 4 g d US:46-' 44d 

Lit !VI ^9 _I 

Withdrawals 

1910d, 

RginRraRRREUMME§MMVIgEH 

-10/41 Igeliints5ggggtgriqg5g5 . 4 4 K Fi Kola K 

A 

Tar-free 

eiti 

q id 

AgAR 2Mglegel 

=21.4 4 :4 gc7E7 

liRRRio 

';' g gg 

4 e4 

13 

il: 

id6 

Mr1,09'Cal oft0'9 

1 Tax-paid 

MiiegtiMMIMIEggegeragei 

141440 415:115WOOggriT4W4 

4 aa a a ti 4 K -4 

9E9 td118 

yy • 

MAMMA 

flg9IVI4 

g .; 

'Alt 

4 

RIRIN239.0111RURR 

.1 41161t"Ig 

4 K 4ef c4 

' elals 

•i ,9 

glii 

<43ear„ gps..041 JO 

mg=g 

: 4 

Iiiiir.i4) 

 141 

tlairttit0011PAI 

1 

altAhzg4pN8WicP!_:. 

,BU 

gl 

SR> 

tri F. P 
448 

420 

.10 

4,477 

8,183 

4,829 

4,650 

6, 194 

7, 240 

5,040 

10, 572 

7,936 

% 294 

7, 761 

8, 674 

124,565 

138,845 

127, 652 

156,779 

191,716 

213, 666 

188,285 

233,842 

236,812 

287,847 

250,135 

249,515 

186 REFORT OF COMMISSIONER OF INTERNAL REVENUE 

"TABLE %O.-Production, tvithdrawals, losses, and stacks of vermouth,' by months, 

fiscal year 1944 

[Wine gallons) 

Withdrawals 

Tax-paid 

Stocks 

Month ProdueOver 14 

and not 

Over 21 

and not 

O m Tax-free 

export 

' 

Total 

Losses' end of 

month 

over 21 over 24 Total , 

Per cent per cent 

alcohol alcohol 

;u133 182,142 157,938 167,938 487 158,425 

Ef at4FIEAril 

.4 -Fa &if 

792,808 

August 219,408 221,860 221,868 146 222,014 796,997 September 222,331 221,695 221, 695 5,840 227,585 784,127 

October 165, 262 274, 705 274, 716 261 274, 977 674,175 

November 322,024 332,053 332,066 . 8, 288 335, 321 860. 482 

December 289,537 247,175 

2 

247.226 805 297, 533 87% 450 

Jimmy 238,749 190, 948 190, 955 248 191, 203 ' 729867 

February 165,042 125,680 125,687 2,512. 128199 763,518 

March 217, 711 200, 007 200, 013 714 2330, 727 779,178 

April 178,084 176, 731 176, 735 1, 259 177,994 779, 931 

May 258,775 193,092 -193, 115 4,433 197,598 839,284 

Jane 340, 895 244, 479 244, 489 2,592 247,076 916, 032 

Total / 799,750 2, 586,363 126 2,688,489 22,063 2,808,552 E6, 898 918,052 

1 For production of vermouth at rectifying plants, see table 8 

• s These figures represent withdrawals subject to tax at the following rates: On and after Apr. I, 1944, 

GO cents per wine gallon on vermouth over 14 and not over 21 per cent alcohol, and Von vermouth over 21 

and not over TA per cent alcohol; before Apr. 1, 1944, 40 cents and $1, respectively. 3 

TABLE 100.-Production, withdrawals, losses, and stocks on hand June 80, of 

vermouth,' and number of premises operated, by States, fiscal year 1944 

[Wine gallons) 

• State Produethat 

;. 

- Withdrawals 

Losses Stocks 

June 20 

Ntimher 

of promises operated 3 

. 

Tax-paid' 'l'ax4'ree for export Total ' 

California' 1,887, 701 .1,10& 866 14,197 1, 123, 063 

VI C.12.1-1C4 4.1-1 SI DO 

Connecticut 118,887 116, 892 116, 892 

Illinois 1,960 47, 358 47, 358 

Kentucky 6, 187 6, 187 

Marylon& / 148 2, 148 

Mamachuietts 3, 889 3,889 

Missour

Michigan 

i • 7,665 9,367 9,367 

New Jersey 192, 930 2077, 879 207,819 

New York 1, 050, 060 1, 029,919 I 7,866 1,037,788 

Ohio 30,647 ' 35,575 35,575 

Pennsylvania 17, 021 17,021 

Wisconsin 1,388 1,388 . 

. Total 2,790,750 A 586,489 - 22,43 2,-60%562 55,698 916,032 

. . 

1 For production of vermouth at rectifying planta, see table 82. 

* Represents over 14 and not over 21 per gent alcohol with he exception of New York; which incladei 

11111.gallons of vermouth over 21 and net over 24 per cent alcohol These withdrawals were subject to tax at 

the following rates: On and after Apr. 1 1914,80 cents per wine Son on vermouth over 14 and notover 21. 

' per cent alcohol and 32 on vermouth over 21 and not over 24 per cent alcohol; before . Apr. 1, 1944, 40 cents 

, and SI, respectively. 

Represents wineries, bonded stamens, and field warehouses that operated during any part of the year. 

Rin#11 A tfUlit 187 - 

TABLE, 101.-i-guttosinc Prothation, taa-paid withdrawal*, and stocks on hand ) 

June 80 of still and spar/data wines, fiscal, pars 1914-1044, inclusive 

Fiscal 

year 

Still wines (wine gallons) 

' 

S klillg wines'(lial-pint units) 

Vermouths (wine 

gallons.) 

old ended 

June 30- Production s 

Tax-• t 

wit - drawais 

Stocks 

June 30 4 

Produc-3 

tion 

Taxrd el drawais Stocks 

hum 30 

Freda*. 

lion 

?s,1 

Stocks 

Lune 30 

77, 778,388 14,525,88850,168,336 50,168, 0, 657, 488 5,68%456 9,015,440 

41111111 ‘ I gtiggftt§ I 

91, 930, 362 35, 416,512 *476,590 6, 214, 495 5,27%263 9, 273, 563 

170, 993, 108 47,483,562 78,471,573 8, 277, 011 5,799,429 19, 781,785 

122,045,241 62,035, 287 68,107,991 9, 622,625 7,906, 213 11,648,088 164,747 82,712 

■ 

228, 726,388 61,175,582 102,016, 707 9,780,274 7,223,416 32, 248, 748 201,481 153,207 

41,959, 47 67,376,384 94,845, 574 6,683,762 6,337,846 12,943,627 206,124 187,268 

212, a87, Y47 83,176,686 93,244,803 9,634,791 8,376,590 13,'217,501 479,074 394,245 

286, 371, 423 88, 592, 333 117, 46, 72318, 210,: 68514,484,136 16,872,251 1,610, 701 1,077,882 

313, 706, 263 102,016, 313 133,195,452 24,581,516 17,3559,881 20,991,572 1, 921, 514 1,474,106 

106, 224, 785108, 426, 467 91,031,471 20,347,950 22,070,527 17,647,807 2,107,056 2, 210,457 

264,853,865 84,072,638 94,313,027 80,191,582 26,960,591 18, 714,510 / 709, 750 2, 586,489 

1 Includes champagne, other sparkling wines, and artificially carbonated wines. 

- s Represents production at wineries under provision of sec. 2901, 1. R. C. (sec. 319, Liquor Tax Adminiip 

lion Act, approved June 26, 1936 . 

s Represents total amount removed from tormenters, including distilling materials (substandard wines 

PrOdueed with excessive water or residue materials). 

Exclusive of distilling materials (substandard wines produced with excessive water or residue materials). 

NM ENFORCEMENT, ALCOHOL TAX. UNIT 

TABLE 102.-Enforcentent, Alcohol .Tax Unit: i Seizures and persons arrested, by 

months, fiscal year 1944 

72 

97 

83 

93 

84 

130 

105 

119 

144 

127 

156 

139 

I Includes seizures and arrests In cases adopted, as well as originated by the Alcohol Tax Unit 

• Includes $69289 representing the appraised value of 66 automobiles, 8 tracks, and 1,668 gallons of taxPaid liquors, seized for violations of the Liqdor Enforcement Act of 1936; and 49 representing the 

aPPraised value of 56,712 wine gallons of tar-paid liquors seized for violations of .intmnM revenue laws and 

the Federal Alcohol Administration Act, resulting from the shortage of distilled.spirits. In addition, as a 

result of floth stocks tax evasions, there were seized 54,234 wine gallons of tax-paid die filled spirits, 7,471 wine 

gallons of tax-paid wine, and 4,390 wine gallons of tax-paid fermented malt liquors, valued at $717,457. 

Seizures 

8 

19 

ao 

16 

20 

1,349 2,102,,394 11,525 
Staff decision . 

$89, 671, 037 

REPORT OF COMMISSIONER OP INTERNAL REVENUE 

TABLE 103 -Enforcement, -Mead Tax Unit: t Seizures and persons arrested)by 

States, fiscal year 1844 

Seizures 

pupa 

Nontaxpaid 

distilled 

Spirits (wine 

gallons) 

N

°nax- t paid wine 

(wine 

gslimi) 

Mash (wine 

gallons) 

Automanes 

, 

True*, Properts appraised 

value): 

Alabama 2,888 113, 296 8216.356 

.r 

NE 4., Ne le,...gglam.. A ElEmsr.Er,s'isz tigec4 E;a igu

m ric...1 

Alaska 6 

Arizona 7 20 390 

Arkansas 176 9,430 7,404 

California 708 725 2,265 i times 

Colorado 16 3, kW 

Connecticut 210 20 2,885 

Delaware 12 35 1, 266 

District of Columbia_ 62 1,060 18,657 

Florida 3,612 13 191,093 88,267 

Georgia 19,677 573,346 206, 658 

Hawaii on 649 au 

Idaho 15 684 

Illinois 2,176 4 21, 397 69, 771 

Indiana 73 1, 350 2,796 

Iowa 185 4, 595 

Kansas • 77 1 Fi 23,734 

Kentucky 2,081 1 59,205 26,293 

Louisiana 25 1, 290 15, 372 

Maine 85 

Maryland 1, 211 32 11, 285 14, 737 

chusetts 411 -"ea 6, 1.13 

Mass 30 9,110

885 

1,219 

Minnesota 11 22 165, 909 

Mississippi 1,380 64,162 34,312 

Missouri 39 250 '97, 177 

Montana / 1 200 38, 486 

Nebraska_ 35 8,109 

Nevada 12 90 

New Hampshire 160 8,342 1,922 

New Jersey 2, 593 372 168, 713 23. 000 

New Mexico 49 1 8, 940 

New York 11,606 3,799 157, NO 239,659 

North Carolina_ 10,102 484,845 173,805 

North Dakota_ 

Ohi o 870 845 50,606 

Oklahoma_ 909 18 21, 134 31, 586 

Oregon 61 160 14,533 

Pennsylvania 2,733 201 34,567 47, 702 

Rhode Island_ 259 2,225 1,555 

South 

South Dakota 

Carolina 4, 409 184,485 

30 

96,884 

Tennessee 3,272 1 88,959 182,419 

Texas 319 6 7,707 14,679 

Utah 

Vermont 3 47 

Virginia 8,664 197,599 77,085 

Washington 18 500 266 17,090 

West Virginia 213 , 367 8,896 6,638 

Wisconsin 10 52 67 

Wyoming 18,012 

Total 3801 78840 6,089 2,427,649 1, 349 204 2,102, 894 11, 526 

, . 

I See footnote I, table 102. 

2 Ste footnote 2, table 102. 

REVENUE 189 

Itcnacm,tray 

TABLE 104 .-Analysis of themirk of the Technical Staff siring the fiscal year 1944- 

`1Theme, profits, estate, And gift tut ease, 

FIELD OPERATIONS-ALL DIVIMONS, CONSOLIDATED . 

 PART I--CASES NOT BEFORE THE TAX COURT (A) PROGRESS OF WORK 

Revenue agent's finding or statutory . 

 notice 1 

Overseas! ' 

Pending at beginning of year: 

Awaiting Staff action 

awaiting taxpayer's action on statutory notice direlated or sustained 

Received during year (net-transfers, etc., deducted)... 

Total 

Disposed of: 

Closed 

Petitionedto Tax Court 

Total disposed of 

Pendingat end of year: 

Awaiting Staff action 

plaiting taxpayer's action on statutory notice directed or sustained 

Total` 

For cases originally received in me-90-day status, amount of finding of internal revenue agent in ensile; 

for cases originally received in 90-ty status, amount of statutory notice; for estate tax cases, net amount 

after deducting additional State tax credit allowable if substantiated. 

(B) RESULTS OBTAINED IN CASES CLOSED 

Number 

of oases 

Agreements before statutory notice Onchiding agreed 

overassessments and treed claim rejections) 

Arden:Was on agents' statutory notices during Onney 

period 

Agreements , on reconsideration after Staff's statutory 

mates 

Defaults on Staff's statritory notices (no petition Medi_ 

DefaultS On agents' statutory notices sustained by Stet 

(no petition tilted) 

Unagreed overesseasnamts and claim rejections 

Total 

Nom-Per cent erdettolency hi tax sustained, 60.9; per eat of net deficiency and penalty sustained, 43.4. 

4,885 

14, 937, 401 

38, 091, 475 

651,848 . 

16,47% 294 

11,806,038 

1, 118, 627 

12,918,665 

8, 547 

863 

'as 

630 

121 

315 

5,019 

Number 

of cases 

124,961,650 7,417,235 

54, 610,105 

40, 891,133 

95,601, 238 

10, 524,149 7,183, 269 

2,058, 451 7,010, 812 

789,168 2, 198, MO 

2,847,619 9, 208, 962 

26,411,662 

13,487 

4,581 

161,772 

I 223 

850,

, 

 194 

6,44;3,019 
171 

190 Ittpover OP COMMISSIONER 08- INTERNAL BitirRNMA 

Tenn 104.--Analysis of the work of the Technical Stair during the fiscal year 1944- Income, profits, estate, and gift tax cases-Continued 

PART II-CASES DOCKETED BY THE TAX COURT 

(A) PROGRESS OF WORK 

Num 191 

-0111Er c01/14011*, 

.APPEALS DIVIftION--WASIDERToN OFFICE 

Tars 106 Cases ri- appealed to The Tax &oust of the United States :including those, appealed from. Tax Court decisions to appellate courts for Peal year 1944 

Pending beginning of fiscal year 

Filed-new and reopened, cases 066 

Received from field for appeal to circuit courts of appeals 8 

 .408 

Amount stated in statutory notices 

Number 

of cases 

Overasserameat 

Deb g4 ency 

in tax Penalty 

Total 

1, 071 

Closed: 

By decision on merits 

By agreed settlement 500 

86 

Total closed 

638 Transferred to field-remanded for further hearing 31 

Pending at beginning of year 

Received during year (net-transfers, etc., deducted): 

Cases considered before petition 

Cases not considered before petition 

Cases reopened after trial 

Total receipts 

Total to be accounted for 

Disposed of during year: 

Closed by stipulation-agreed settlemen 

Closed by dismissal or default 

Tried before Tax Court on merits 

Total disposed of 

Pending at end of year: 

In bands of technical advisors 

In hands of the division counsel 

Total 

3,479 

• 

$17% 223,147 $9, 349, 493 $4, 934,131 

1,461 

1.747 

80 

3.278 117,442, 713 8,826,329 992, 551 

6, 757 289 665, 860 12,874,812 9,926.682 

Total 

Pending end of fiscal year 

 504 

- 

TABLE 107.-Number and amounts of cases shown an table 106 for the fiscal year 

• 

1944 only, by class of tax and amounts involved 

1, 912 60.081,288 

795, 389 

29, 952, 267 

2,23% 256 

12% 912 

896,418 

2,751,686 751, 

1.483. 744 587 

9, 088 

% 842,056 

180 

927 

3,019 on 828, 894 4,334, 888 

1, 794 

• 1,944 

137,611, 077 178. 065 2,841,159 ' 61, 225, 889 %945,761 2, 750, 635 

Filed, reopened, 

and received from 

field, fiscal year 

1944 

3, 738 198,83%966 10, 12%226 5,691, 794 Pending IclY 

1943 

Closed and transferred to field, 

fiscal year 1944 

Pending: no 30, 

Includes amount of overaasessments stated in statutory notice, and, in addition overwaessments in certain associated cases in the amount of prior findings of the internal revenue agent in charge or of the Staff. For estate tax cases net amounts are used after deducting additional State tax credits allowable if sub- Itantiated. 

(B) RESULTS OBTAINED IN STIPULATED CASES , 

Clogs of tax 

Number 

Amount in 

disPitte 

$28,088,137 

16, 696,168 

61%488 

4% 430,793 

Number 

323 

52 

aa 

411 

Amount In 

dispute 

Number 

-Amount In 

dispute 

Number 

Amount iu 

dispute 

Income 591 Estate 

Gift 39 

30 

Total aao 

$15, 498,015 

12, 377,218 

1,879,595 

487 

60 

2Q 

$17,920,120 

16,826,852 

834,114 

Stipulations 

filed 

427 

31 48 

$25, 606,032 

12, 246, 534 

1, 891,969 

39,804,688 

Percentage 

sustained 

Number of eases 

Deficiency in tax 

Penalty 

Overaasessment 

Net deficiency and penalty 

29,764, 828 567 35,381, 086 ' 504 1, 912 

$23,156,320 

64% 314 

1,287, 529 

38. 5 

28.7 TAB 1O8,-Circuit and Supreme Court cases pending June 30, - 1944 

2%509,105 37.0 New appeals to 

*suit courts of 

appeals and reopened 

Pendi g July 1, 

1918 Closed during 

fiscal year 1944 

Pending igirne 30, TABLE 105.-Analysis of work on compromise, extension of tame, and final closing 

agreement cases, fiscal year 1944 

Class of Dix 

Number 

Amount in 

dispute 

$21,804,662 

5, 150, 799 

843,639 

27, 1599, 100 

Nunaber 

316 

27 

38 

Amount in 

dispute 

Number 

421 

36 20 

Cease mise Comeases pro- Extension 

of time 

cases 

Final dosing agreement cases 

On hand, July 1, 1943 

Received (net) 

Total to be disposed of 

Accepted, granted, or approved 

W litetlercalwn 

Transferred 

Total disposed of 

On hand, Tune 30, 1944 

458 

783 

6' 

, 232 

' 5 

204 

1, 238 238 209 

392 

1

288

18 

19 

71 

162 

1 

170 

24 

817 234 194 

419 15 

Amount in 

dispute 

Number 

Amount In 

,dispute 

617 

'36 

28 

$14, 965, 796 

11, 672,315 

1 88%444 

Estate 

Gift 

$13, 714,127 

5,021,658 

634, 114 

412 

27 

46 

$D, 016, 331 

11,801,456 

1,891,969 - Total 581 381 2% 510, 556 477 19, 369,899 485 aa, na, 

TABLE 109.-Status of cases pending june be3foor 94T4he Tax Court of the United States • 

On reserve calendar 

In process of preparation: 2 

On field calendar 

Tried by The Tax Court of the United States. 4 

Awaiting decision 

Awaiting expiration of appeal period 8 

10 

Total 

19 
192 REPORT OF COMMISSIONER OF. INTERNA -REVENUE 

TAndr110.-Progress of cases in appellate,cotals on appeals from decisions of The 

Tax Court of the United States for the fiscal year ended June 30, 1944 

Cases 

• Ail 

In 

Supreme 

Court 

Cases 

s us 

In 

Supreme 

Court 

Pending beginning of fiscal 

year: 

Appealed by Commissioner 

, Appealed by 

Appealed by both 

Total 

APPealed during fiscal year: 

' By Commissioner„ 

By taxpayers 

By both 

Total 

188 

' 340 

.. 

37 

. 3 

13 

Cloted during fiscal year: 

Favorable to Comfitsaiouer 

Favorable to taxpayers_ 

Modified 

Total 

Pending end of fiscal year: 

Appealed by Commisstoner 

Appealed by taxpayers_ 

Appealed by both 

Total 

218 

172 

64 

464 23 

555 16 

145 

31 301 

••• 

90 

276 

15 

6 

9 

381 16 477 

TABLE 111.-Disposition of Supreme Court, circuit court, and Tax Court cases closed 

during the fiscal year 1944 

Character of closing Nar & a Amount in cuspate - Amount approved 111 

Deficiency Ovinereipitty- Deficiency OVerptyNet result 

Decision on merits_ 

Agreed settlement 

Total 

500 

36 

$15, 135, 49S 

14 446,401 

$2,213,539 $6,828,702 

1,737,919 

$234,783' 

____ -..... 

$8,887,608 

1,737,919 

61. 11 

11.25 

536 50, 581,80. 3,213,589 8,624 621 284, 783 10,685, 427 nu 

112.-Disposition of cases c osed by The Tax' Court of the United States 

during the fiscal year 1944 

Amount In dispute. Amount approved 

PercentCharacter of closing Number 

M neses Deficiency OverpayMeat 

Deficiency ()Verney 

ment 

Net mutt age of 

recovery 

Decision on Merits 64 $492,137 $72,09 $8481 - 470,514 $87, 945 It 57 

11.26 Agreed settlement.. 36 15,444 401 1, 737, 919' 1,737,919 

Total 90 15,938,638 72,649 1,823,729 70, 614 1,825,864 11.44 

APPEALS DIVISION-FIELD OFFICFS 

TABLE 113.-Number and amounts of cases pending in field divisions 

and amounts involved 

\ 

Class of tax 

Pending Ione 80, 

1943 

Filed and

year 1944 

reopened 

fiscal 

Closed, fiscal year 

1944 

Pendinadre 30, 

Number 

Amount In 

disputeNumber 

Amount in 

dispute 

Numher 

Amount in 

dispute 

Number 

Amount in 

dispute 

Imams and profits 

Estate and gift 

Total 

8,662 

617 

$140, 325,287 

109, 666,035 

2, 801 

443 

04,410,00 

64,620,881 

$0, MO, 199 

52, MO 

3,830 

607 

$159,492,60 

111, 386, 656 

4,279 249,981, n2 4 244 138,981, 241 8,088 117,830,850 4,437 '271,082,149 

maws eiclosing 

. 

, of eaSe

Number 

e. 

AMoont of dispute Ainount approved 

Net 

result 

Percentage °I recovery Deficiency CI qty Deficiency 

Default 

Decision on merits 

Agteed settlement 

Total 

no 

994 

1,912 

$eta acs 

38,635, 511 

62, 313,494 

$ly 338 

1,933, 08 

14,010,010 

$917, 510 

-23, 006, 322 

23, 796, 684 

$450 

780,373 

319,912 

tea S96 

24154647 

87,484732 

at 4 

0-5 

49.1' 

3,086 1011567,306 15,963,094 47,719,466 1, 100, 735 62,581, 776 58.1 

CLAIMS DIVISION 

TABLE 115.-Procesang tax cases appealed to the United States Processing Tax 

Board of Review I and The Tax Court of the United States, including those appealed 

to appellate Courts, fiscal years 1939-1944, inclusive 

1989 1940 7941 1942 1943 

Pending begbming of fiscal year 

Filed during year ' 

Total 

Closed: 

By dismissal 

By agreed settlement 

By decisions on merits 

Total ' 

62 

107 

83 

120 

93 

103 

108 

88 

70 

22 

fie 

5 

159 

, 

203 196 141 92 

76 

S`r3 1! 

61 

8 

24 

AEU 

mn 

•-• re b. 

76 110 . 93 71 82 11 

I United States Processing Tax Board of Review was abolished Dec. 3 , 1942, and its Jurisdiction and I 

functions were transferred to The Tax Court of the United States. (Sec. MO, Revenue Act of 1942.) 

TABLE 116.-Number and amounts of cases shown in table 115 for the fiscal year 

1944 math by class of tax and amounts involved 

Class of tax 

Pending 

June 30, 1948 

Filed during 

fiscal y 

44 

 ear 

1 

Closed during 

fiscal year 

949 

Pending • 

June 30, 1944 

Number Amount In 

dispute 

Number Amount in 

dispute 

Number Ainount 

in dispute 

Numbet Amount hi 

dispute 

Processing.„ _ .. ___________ 60 $9,548,052 6 $8, 693, 396 11 $812,274 54 $17, 330, 079 

TABLE 117.-Status of processing tax cases pending before The Tax Court of the 

United States, including those appealed to appellate courts, June 30, 1944 

Nagslat 

Unanswered 6 

On reserve calendar 5 

Ready for trial but not set: 

On Washington calendar 

On field calendar 

Tried by The Tax Court of the United States: 

Awaiting decision 

Awaiting expiration of appeal period 

In circuit courts of appeals: 

Awaiting decision 

Awaiting expiration of appeal period 

In process of closing 

' Total 

TAIIL 

class of tat 

16. 

► -4 

6 

a 

10 
194 REPORT OF commissrommier IrrnrawAL atirseruz 

TABLE 1I8.—Results obtained in processing tax' cases closed befdre The Tax Court: of the United States, including those appealed to appellate courts, fiscal year 1944 

Character of closing. Number 

94g 

4,6 4' 

Amount 

recovered 

claims 

by taxpayers 

Percentage 

of, claims 

reeoveied . 

by taxpayers 

of cases 

Dismissal 

Agreed settlement 

Decision on merits 

Total 

326,892 

582, 847 

202, 635 

SIR 900 

' 4& 984 

0.00 

7.27 

2349 

11 . 812,274 90,884 . 11. 19 

TABLE 119.—Civil cases received and disposed of by Processing Tax Section, Claims 

Division, and number decided by courts during the fiscal' year 1944 

Not in 

suit 

District 

courts 

Court of 

Claims 

Supreme 

Court Total 

• 

Pending beginning of fiscal year 

Received during fiscal Year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Oases decided— 

For GOvernmen 

Against 

Partly for anovernment against GovernG

d paftly 

ment 

Total 

10 

1 

168 

9 

. 11 

5 2 

23 

i 

'11. 

8 

165 

93 

18 

7 

25 

-15 

if 

4 

- 

294 

3 - 122 ' 9 10 1 <e V 0 CI Clat--1 

•

14 

TABLE 120.—Interpretative, corporate reorganization and bankruptcy and receivership cases received and disposed of by Processing 'Tax Section, Claims Division, 

during fiscal year 1944 

interim,. 

relive 

Corporate 

re° 

se n 

Bankruptcy 

and 

oeivership 

Pending beginning of fiscal year 

Received during iscal year 2 

1 

4 8 

Total 3 4 6 Disposed of daring fiscal year 3 4 8 

Pending end of fiscal year— 

TABLE 121.—Review cases received and disposed of by Processing Tax Section, 

Claims. Division, for fiscal year 1944 

Cases Claims ArlrdWilPendhig beginning of fiscal year 

Received during deal year 

- Total 

Disposed of during fiscal year 

Pending end of fiscal year 

7 

2 

13 

6 

$21,110,821.60 

12, 404, 308.89 

9 

6 

18 

 12 

33, ms, 12s. 2f1 

29,312,939 79 

3.. 8 %202,188.50 

mfrERNAL mazzinne 195 

Tar., 

- Dude 

lasi-i•ooit 

k*, during the fiscal year 1944, Mims received antdisposed of by Processing Tat Se ction, Claims by number of cases and amounts Involved 

Number 

of eases 

Pending beghinhu of fisar 

Receivaiduring Racal y 

cal

ear 

 ye 

Total 

Dkmosed of during fiscal year 

Pending end of Shoal year 

TABLE 123.—Cases received and disposed of by Reorganization Section, 

Division, during fiscal year 1944 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

400 

TABLE 124.—Liability involved in cases of Reorganization Section, Claims Division, 

pending June 30, 1944 

Taws 

Interest $27, 948, 466. 60 

Penalties 4, 335, 580. 85 

is 581* " 

32, 441, 908. 67 

Receivership Section, 

2, 526 

TABLE 126.—Cases received and disposed of by Compromise Section, Claim Division, 

during fiscal year 1944 

Pending beginning of fiscal year 

Received 'during. fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

2, 784 

Taxes 

Interest assessed $54, 555, 829, 04 ' 

Interest accrued 4, 931, 315: - 28 

Lien 

Penalties 262, 047. 35 

fees 5, 518,12t at 

69. 95 

Total 

TABLE 1

27.—Liability involved in cases of Compromise Section, Claims Division, 

pending June 30, 1944 

Total 

TABLE 125.—Cases received and disposed of by Bankruptcy and 

Claims Division, during fiscal year 1944 

Pending beginning of fiscal year 

Received during fiscal year 

Total 

Disposed of during fiscal year 

Pending end of fiscal year 

Claims 

1, 223 

241 

1, 484 

 1, 064 

65 267, 385. tit 

146 

2, 974 

2, 069' 

5, 043 

2, 259 

200 

22 

222 

77 

Amount 

involved/ 

$3, 817; 103.74 

293,462 10 

8,609,81181 

5,338,831.03 

8, 270, 787.81 

3, 980 

2, 494 

6, 474 

3, 948 
t. 

196 import OF opmEaxestoNsat or INTERNAL REVENUE 

TABLE 128.-Restd4s obtained in eases dosed in Compromise Section, Canna 

Division, fiscal year 1944 

- character of rinsing Number 

of cases 

Amount in. 

volved 

Amount colladed 

Painent 1,660 0, 701 470.13 $2, 532, 572.37 Compromise 103 2, 097,' 876, 94 Da 784. 11 Abatement 26 115, 79L 52 i.. lincolleetible 411 1,117,887.34 Transferred from section 18 rk$53. Other 42 131,951. 10 

Total 2, 259 8, 187,910.45 Z 849, 355 48 

CIVIL DIVISION 

TABLE 129.-Cases received and disposed of during the fiscal year 1944. 1 

Pending July 1, 1943: Number 

In court (exclusive' of lien cases) 1, 613 

Not pending in court (exclusive of lien cases) 157 

Cases in court involving liens 628 

Cases not in court involving liens 55 

Total. 2, 453 

Received during the year: 

Suits by taxpayers 

Suits involving liens 

Cases for suit by the United.States 

Lien cases not in court 

Total 

Total to be disposed of 4, 107 

Closed during the year: 

• Cases (exclusive of lien cases) 781 

Cases involving liens 1, 131 

 2, 195 

Pending July 1, 1943- $149, 120, 288. 52 

I Received during fiscal year 9, 092, 803. 30 

Total 

Closed during fiscal year 

Pending June 30, 1944 

I Excludes bankruptcy, receivership, insolvency, compromise, and liquor eases. 

TABLE 130.-Results obtained in eases dosed during the fiscal year 1944 1 

Number Amount Rfierinte. d Amount re. 

of cases claimed 

, PaYers funded 

Salts instituted by taxpayers 582 312,679,478. 10 $1, 441,941.06 Salts one skews 19r the United States 199 2,781,880. 19 304, 277.96 

781 15, 481, 358.29 624, 277. 96 4,441, 821.0 

xcludes bankietpity. receivership, insolvency, compromise, lien, and liquor CAM. 

515 

773 

148 

218 

1, 654 

Total 

Pending June 30, 1944 

158, 213, 091. 82 

8, 410, 454. 08 

• 

149, 802, 637. 74 

REPORT ,00 COMMISSIONER UV, INTERNAL REVENUE 197 

Taaka 131.4kandis obtainedin lien cases dosed during the fiscal year 1944 1 

Number 

of cases Amount col. 

looted 

Lien cases pending in court 

Lien eases not pending- in court 

Total 

678, 52329 

1 Excludes bankruptcy, recnivership, ineelveney,. FOIXtPromise, lien. end liquor eases. 

TABLE 132,---Ohnj eases he bap nn • y and end of the fiscal year 194.4 t 

Pending 

Juno XI, 

1944 

For e by the Uned 110 1- Pending mit in district it

or 84 ate 1, a77 151 

. ine=n circuit li 

1, 193 683 50 

;01€1110 in Court of at 

229 98 

P 

67 50

PPandangpaym inBuierr ju of Courtchime me0 

Stale courts and miscellaneou s_ _ . 08, 4 

2 2 

• Total- 2,463 $495 

1 Excludes bankruptcy, receivership, insolvency, compromise, and liquor cases 

TABLE 133.--7Number of Civil Division cases tried by the Depot merit of Justice and number decided by the courts during the fiscal year 1944 

Cases decided 

District courts 

Circuit courts of appeals 

Court of Claims 

Supreme Court 

Total 

For the 

Government 

Against 

Government 

136 15 411 

94 

35 

7 

0 

Partly for 

and part] 

against Total Government 

12 

2 222 

96 

92 

1 

REVIEW DIViBION 

TABLE 134.-Number of mass received and disposed of during the fiscal year 1944 

Estate and 

other miscel- 

'enema taxes 

Income and 

excess profits 

taxes 

Total 

• On hand Iuly 1, 1943 

Received to July 1, 1914 15 203 218 81 780 861 

Total. t 

Disposal of during year 96 

60 983 

649 

L 079 

715 

OD band July 1, 1944 30 - 334 364 

Amounts involved: 

Claimed by taxpayer 

Approved by Review Division 13, 

2, 

551, 

790, 

240. 

742. 

84 

12 

$53,633340.91 

28, 412, 539418 

$57, 

81, 

183, 

203, 

581.75 

2&'10 
, ... 4 trti'FW.'1; 

_ 

P 

198 mrPoirr or COMMISSIONER OP INTERNAL REVENUE 

TABU 135.--Pubtte decisions, promulgated under, Treasury Decisions 4359 and 

4585, during the fiscal year, by months 

• 

Month 

. . 

Decisions 

numbered 

Income tax eases 

, 

Estate tax cases I din tax eases 

Amount approved 

Mushbe 

Amount apProved 

Numher 

Amount 

approved 

July 1943 

August 1943 

September 1943 

October 1943 

November 1943 

December 1943 

January 1944 

February 1944 

March 1944 

April 1944 

May 1944 

June 1944 

Total for fiscal year 

Abatements 

Credits 

Refunds 

Unadjusted_ 

7451-7488 

7487-7530 

7631-7556 

7557-7578 

7577-7608, 

7609-7638 

74339-7653 

7654-7705 

7707-7746 

7747-7778 

7779-7816 

7810-7849 

2gglge.EMZIAR2g1 

$1, 389, 72A.25 

2, 702,121. 75 

- 1,368,199.40 

1, 194,163. 11 

4, 285, 973.42 

1.838, 126.32 

948, 228.76 

2,563,999.48 

4,980,440.94 

1, 091, 412. 88 

1,988,347. 82 

1,460, 838.00 

$41,432 45 

. 522.649.N 

,128,095. 59 

145, 696. 33 

42,52t9 

, 481, 585. 41 

55, 622.26 

167, 381.91 

31,080.88 

126. 771.98 

145, 726. 49 

79, 787.88 

' 1 

- -4- - 

1 

$23,089.11 

---------- 

25,329.39 

372 25,761, 673.61 

5.869, 532.99 

6, 479, 591. 59 

13, 847, 881. 63 

64,767.41 

- 

25 1, 0.18.287. 41 

827,912.00. 

1,520,373:50 

2 48,418.50 

48,415:50 

• Non-The difference between the otal of $31,203,282.10 approved In all eases reviewed and the above 

. __ _ _,_ ___ 2_ ... _.....44_ 4,...t.1...,. 4...t n,..i.bia in nort tn de sve 1 an dleation ol 

tOtal 01 , , , 

credits, eases in which no public decis ons are required, cases pending before the Join Committee during 

the 80-day period not yet expired on lune 30. and to uncompleted final scheduling of a lowanoes. 

eximatisArtitionstro log 

4.7 ntigosiAsEattEther4t 

.401; in retTai/rgtions, judgments suits Mae and pes.ttIsi 

United States oatalsrlOry t nnill ear ended JI:Lra 

• 

Judgments 

Costs iotal civil suit; 

sults on 

bonds, ete. 

pinesand 

penalties 

Interest 

8164.58 

 . • 

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64.19 

. 377. 26 Lame° $13. 53 862. 78 

- 

399.67 372,74 

599.61 97. 96 

• 83158 2,023.68 304.86 • 843.72 717.12 152.00 8,052.87 

2,077.74 

237.62 

60.00 

35.00 

85.00 

500.00 

157.17 

214.03 

--iLiiiii- noâ 

78884 agi 

ei 

- 2,166.35 

30.00 

258.91 

486.22 

65.00 

30542 

68.05 

491.89 

I 1 841.25 

44.00 

25.00 

162.47 

1,000.00 31.20 

620.00 740.00 

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