Source: https://www.law.cornell.edu/cfr/text/27/part-19/subpart-I
Timestamp: 2017-02-23 23:31:41
Document Index: 580656791

Matched Legal Cases: ['art 19', 'art 19', 'art 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19', '§ 19']

27 CFR Part 19, Subpart I - Distilled Spirits Taxes | US Law | LII / Legal Information Institute
CFR › Title 27 › Chapter I › Subchapter A › Part 19 › Subpart I 27 CFR Part 19, Subpart I - Distilled Spirits Taxes
§ 19.221 Scope.
subjgrpBasic Provisions of Tax Law Affecting Spirits (§§ 19.222 - 19.223)
§ 19.222 Basic tax law provisions.
§ 19.223 Persons liable for tax.
subjgrpRequirements for Gauging and Tax Determination (§§ 19.225 - 19.227)
§ 19.225 Requirement to gauge and tax determine spirits.
§ 19.226 Gauges for tax determination.
§ 19.227 Determination of the tax.
subjgrpRules for Deferred Payment and Prepayment of Taxes (§§ 19.229 - 19.231)
§ 19.229 Deferred payment and prepayment of taxes.
§ 19.230 Conditions requiring prepayment of taxes.
§ 19.231 Accounting for bond coverage.
subjgrpRequirements for Filing Tax Returns (§§ 19.233 - 19.240)
§ 19.233 Filing prepayment returns.
§ 19.234 Filing deferred payment returns.
§ 19.235 Deferred payment return periods - annual, quarterly, and semimonthly.
§ 19.236 Due dates for returns.
§ 19.237 Special rule for semimonthly filers for the month of September.
§ 19.238 Payment by mail or courier.
§ 19.239 Form of payment.
§ 19.240 Payment of tax by electronic fund transfer.
subjgrpRequirements for Employer Identification Numbers (§§ 19.242 - 19.243)
§ 19.242 Employer identification number.
§ 19.243 Application for employer identification number.
subjgrpEffective Tax Rates (§§ 19.245 - 19.250)
§ 19.245 Tax credits under 26 U.S.C. 5010.
§ 19.246 Computing the effective tax rate for a product.
§ 19.247 Use of effective (actual) tax rates.
§ 19.248 Standard effective tax rate.
§ 19.249 Average effective tax rate.
§ 19.250 Inventory reserve account.
subjgrpAssessment of Taxes by TTB (§§ 19.253 - 19.254)
§ 19.253 Assessment of tax on spirits not accounted for or reported.
§ 19.254 Assessment of tax for losses or unauthorized removals.
subjgrpAdditional Tax Provisions (§§ 19.256 - 19.258)
§ 19.256 Tax on wine.
§ 19.257 Imported spirits.
§ 19.258 Additional tax on nonbeverage spirits.