United States Statutes at Large

addition Administrator agents alcohol allowed amended amount applicable approval assessment authorized basis Board bond centum chapter claim collected collector Commissioner computed containing contract corporation court dealer debtor deduction deemed deficiency determined distilled spirits distribution district dividends duties effect employee excess exchange exempt expenses export filed foreign gain gross income imported individual interest internal revenue issued July June less liability liquor loss manner manufacturer means months necessary notice officer otherwise package paid paragraph payment penalty period person petition possession powers prescribed prior proceeding produced provided in section provisions received reference refund regulations relating removed respect rules Secretary securities sell sold stamps Stat Statutes subchapter subsection surtax tax imposed taxable taxpayer term thereof tion Title tobacco transfer Treasury trust United unless wine