Section text and notes
Editorial Notes
Codification
section 1 of Title 26Sections 71 to 75, 78 to 81, 83 to 88, and 90, contained provisions which were incorporated in various sections of the Internal Revenue Code of 1939. For distribution of the Internal Revenue Code of 1939 to the Internal Revenue Code of 1986, see Table I preceding , Internal Revenue Code.
act Oct. 28, 1919, ch. 85, title III, § 1 41 Stat. 319 Section 71, , , which defined “alcohol” and “container”, was incorporated in section 3124(a)(1), (2) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 2 41 Stat. 319 Section 72, , , provided that a person establishing a plant for production of industrial alcohol shall, before operation, make application to commissioner for registration of his plant, was incorporated in section 3100(a) of Internal Revenue Code of 1939.
Oct. 28, 1919, ch. 85 41 Stat. 319 Aug. 27, 1935, ch. 740, § 17 49 Stat. 876 June 26, 1936, ch. 830 49 Stat. 1957 Section 73, acts , title III, § 3, ; , ; , title III, § 329(a), , provided that warehouses for storage and distribution of alcohol to be used for other than beverage purposes may be established upon filing of application and bond and issuance of permit at such places, was incorporated in section 3101(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 4 41 Stat. 320 Section 74, , , related to transfer of registered industrial alcohol to other registered industrial alcohol plants or bonded warehouses, was incorporated in section 3107 of Internal Revenue Code of 1939.
Feb. 24, 1919, ch. 18 40 Stat. 1109 June 26, 1936, ch. 830 49 Stat. 1953 Section 74a, acts , title VI, § 609, ; , title III, § 320, , related to removal of taxable fermented liquors from brewery premises where produced to a contiguous industrial alcohol plant without payment of tax, was incorporated in section 3104 of Internal Revenue Code of 1939.
Feb. 24, 1919, ch. 18 40 Stat. 1106 June 26, 1936, ch. 830 49 Stat. 1946 Section 74b, acts , title VI, § 602, ; , title III, § 308, , related to transfer of spirits produced at registered distilleries and in receiving cisterns in such distilleries to Internal Revenue Bonded Warehouses for storage until tax payment is made or where tax payment was made, retention of spirits in receiving cisterns, was incorporated in section 2883 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 5 41 Stat. 320 Section 75, , , related to time of attachment of any tax imposed by law on alcohol and liability of proprietors of industrial alcohol plants for such taxes, was incorporated in section 3112(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 6 41 Stat. 320 Section 76, , , related to withdrawal, on or before effective date of 18th Amendment, of distilled spirits remaining in bonded warehouses for denaturing or deposit in warehouses established under chapter.
act Oct. 28, 1919, ch. 85, title III, § 7 41 Stat. 320 Section 77, , , related to operation of any distillery or bonded warehouse as an industrial alcohol plant or bonded warehouse under chapter.
act Oct. 28, 1919, ch. 85, title III, § 8 41 Stat. 320 Section 78, , , related to restrictions concerning production, use, or sale of alcohol, was incorporated in section 3106(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 9 41 Stat. 320 Section 79, , , related to exemption of industrial alcohol plants and bonded warehouses under this chapter from certain laws, was incorporated in section 3103 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 10 41 Stat. 320 Section 80, , , related to establishment of denaturing plants and tax-free sale of denatured alcohol, was incorporated in sections 3102, 3109, and 3110 of Internal Revenue Code of 1939.
Oct. 28, 1919, ch. 85 41 Stat. 321 Aug. 27, 1935, ch. 740, § 18 49 Stat. 876 June 26, 1936, ch. 830 49 Stat. 1957 Section 81, acts , title III, § 11, ; , ; , title III, § 329(b), , related to withdrawal of alcohol produced at any industrial alcohol plant tax-free for denaturing, for use by any scientific university, for scientific research by any laboratory, or for use in any hospital or sanitarium, was incorporated in sections 3108(a) and 3124(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 12 41 Stat. 321 Section 82, , , provided that penalties in chapter shall be in addition to those penalties in chapter 2 of this title unless expressly stated otherwise.
act Oct. 28, 1919, ch. 85, title III, § 13 41 Stat. 321 Section 83, , , authorized commissioner to issue regulations respecting the establishment, bonding, and operation of industrial alcohol plants, denaturing plants, and bonded warehouses under this chapter, was incorporated in section 3105 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 14 41 Stat. 321 Section 84, , , related to a refund of tax on alcohol for loss, evaporation, shrinkage, or leakage, was incorporated in section 3113 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 15 41 Stat. 321 Section 85, , , provided for punishment for unlawful operation of industrial alcohol plants or denaturing plants, was incorporated in section 3115(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 16 41 Stat. 322 Section 86, , , related to collection of any tax on alcohol by assessment or by stamp, was incorporated in section 3112(a) of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 17 41 Stat. 322 Section 87, , , related to release of seized property to claimant or any intervening party at discretion of commissioner, was incorporated in section 3118 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 18 41 Stat. 322 Section 88, , , related to applicability of administrative provisions of internal revenue laws, was incorporated in section 3122 of Internal Revenue Code of 1939.
act Oct. 28, 1919, ch. 85, title III, § 19 41 Stat. 322 Section 89, , , provided for repeal of prior laws relating to alcohol.
act June 26, 1936, ch. 830, title III, § 329(c) 49 Stat. 1957 Section 90, , , related to extension of industrial alcohol laws to Puerto Rico and Virgin Islands, was incorporated in section 3123 of Internal Revenue Code of 1939.
act June 26, 1936, ch. 830, title IV, § 414 49 Stat. 1964 Section 90a, , , related to effect of act , upon chapter.