Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_7271
Timestamp: 2020-07-05 11:38:32
Document Index: 742248643

Matched Legal Cases: ['§ 7271', '§ 7271', '§ 7271', '§ 7271', '§ 7271', '§ 7271', '§ 7271']

Internal Revenue Code, § 7271. Penalties For Offenses Relating To Stamps
§ 7271
Any person who with respect to any tax payable by stamps--
I.R.C. § 7271(1) Failure To Attach Or Cancel Stamps, Etc. —
I.R.C. § 7271(2) Instruments —
I.R.C. § 7271(3) Disposal And Receipt Of Stamped Packages —
In the case of any container which is stamped, branded, or marked (whether or not under authority of law) in such manner as to show that the provisions of the internal revenue laws with respect to the contents or intended contents thereof have been complied with, and which is empty or contains any contents other than contents therein when the container was lawfully stamped, branded, or marked--
I.R.C. § 7271(3)(A) —
I.R.C. § 7271(3)(B) —
Stamps, brands, or marks such container, or otherwise produces such a stamped, branded, or marked container, knowing it to be empty or to contain such other contents;
(Aug. 16, 1954, ch. 736, 68A Stat. 865 ; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(a)(41), 90 Stat. 1830.)
The internal revenue laws, referred to in par. (3), are classified generally to this title.
1976--Pars. (2) to (4). Pub. L. 94-455 redesignated pars. (3) and (4) as (2) and (3), respectively. Former par. (2), which related to persons who manufactured or imported and sold, or offered for sale, or caused to be manufactured or imported and sold, or offered for sale, any playing card, package, or other article without the full amount of tax being paid, was struck out.
This section is referred to in sections 7208, 7303 of this title.