Tax Treatment of Beer Concentrate: Hearing ... 88-1 ... November 5, 19631963 - 127 pages |
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Expressions et termes fréquents
addition of water administrative Alcohol and Tobacco alcohol by volume alcoholic content amendments application assistant regional commissioner authority Avis barrel beer concentrate beer from concentrate beer tax bond bottling brewing industry BURKE BYRNES Carbide process carbon dioxide centrate CHAIRMAN COGGINS committee concen concentrate produced concentrate removed concentration and reconstitution concentration of beer concentration process Congress Consent of surety containing conventional beer Court distilled spirits ethyl alcohol Federal Register fermented freeze concentration Internal Revenue Code Internal Revenue Service labeling lagering legislation malt beverages malt liquors manufacture Miller Brewing Co operations payment of tax percent PERLSTEIN permit prescribed producing beer production of beer promulgated proposed regulations purpose question reconstituted beer reconstitution of beer reconstitution plants reconstitution process removed without payment SCHNEEBELI Secretary ship shipment small brewers specific statement statute statutory subpart T. E. O'NEILL tion Tobacco Tax Division transfer Treasury Department Union Carbide
Fréquemment cités
Page 43 - ... any individual employed within the area of production (as defined by the Administrator), engaged in handling, packing, storing, ginning, compressing, pasteurizing, drying, preparing in their raw or natural state, or canning of agricultural or horticultural commodities for market, or in making cheese or butter or other dairy products...
Page 41 - The power of an administrative officer or Board to administer a Federal statute and to prescribe rules and regulations to that end is not the power to make law...
Page 42 - Authorization. Except where such authority Is expressly given by this title to any person other than an officer or employee of the Treasury Department, the Secretary or his delegate shall prescribe all needful rules and regulations for the enforcement of this title...
Page 41 - Except as provided in section 213, any certificate or permit may be transferred, pursuant to such rules and regulations as the Commission may prescribe.
Page 35 - There shall be levied and collected on all distilled spirits in bond or produced in or imported into the United States an internal revenue tax at the rate of $10.50 on each proof gallon or wine gallon when below proof and a proportionate tax at a like rate on all fractional parts of such proof or wine gallon, to be paid by the distiller or importer when withdrawn from bond.
Page 42 - ... cases not only is permissible but is to be given great weight by the courts. And the same principle governs where the statute merely expresses a general rule and invests the Secretary of the Treasury with authority to promulgate regulations appropriate to its enforcement. But where, as in this case, the provisions of the act are unambiguous, and its directions specific, there. is no power to amend it by regulation.
Page 43 - After all, legislation when not expressed in technical terms is addressed to the common run of men and is therefore to be understood according to the sense of the thing, as the ordinary man has a right to rely on ordinary words addressed to him.
Page 80 - Every person who manufactures fermented liquors of any name or description for sale, from malt, wholly or in part, or from any substitute therefor, shall be deemed a brewer...
Page 95 - Where the act uses ambiguous terms, or is of doubtful construction, a clarifying regulation or one indicating the method of its application to specific cases not only is permissible but is to be given great weight by the courts.
Page 41 - States, shall be and are hereby authorized and permitted to fell and remove, for building, agricultural, mining, or other domestic purposes, any timber or other trees growing or being on the public lands, said lands being mineral, and not subject to entry under existing laws of the United States, except for mineral entry...