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REGISTER

FEDERAL

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VOLUME 2

1934
iflVJTEO

NUMBER 120

Washington, Wednesday, June 23, 1937
C h a p t e r V III

TREASURY DEPARTMENT.

ADMINISTRATIVE AND OTHER GENERAL PROVISIONS

Bureau of Internal Revenue.

Returns and Payment of Taxes
Regulations 98

T axes on the S ale I mposed U nder
or
Section -3 c and Section 7 o fth e Act
O ther D isposal of B it u m ino u s C oal B itu m ino u s C oal A ct of 1937 1

the
T able
op
Article.
71. Returns.
72. Time for filing returns.
73. Time of payment Qf tax.

Contents
INTRODUCTORY

Chapter I

Section 626 b of the Revenue A ct of 1932, Made Applicable by Section 7 of this Act
DEFINITIONS

Sections 17 and 3 a of the Act Article.
I. Meaning of terms used in the regulations.

Chapter II
EFFECTIVE DATE AND THE GEOGRAPHICAL SCOPE

Sections 18 and 19 of the Act I I . Effective date.
12. Geographical scope.

Chapter i n TAX IMPOSED UNDER SUBSECTION

Section 1102 of the Revenue Act of 1926, Made Applicable by Sec tion 627 of the Revenue Act of 1932 and Section 7 of this Act
A

OF SECTION 3

Section 3 a and Section 3 c of the Act 21. Rate and measure of tax.
22. Liability for tax.
23. W hen the tax attaches.

C hapter IV

Section 404 of the Revenjie Act of 1935
81. Interest on delinquent taxes.
Penalties Section 3176 United States Revised Statutes, as Amended by Sec tion 1103 of the Revenue Act of 1926, and Section 619 d of the Revenue Act of 1928, Made Applicable by Section 7 of this Act Section406 of the Revenue Act of 1935 and Section 3184 United States Revised .Statutes 82. Penalties.
Records Section 1104 of the Revenue Act of 1926, as Amended by Section 618 of the Revenue A ct of 1928, Made Applicable by Section 627
of the Revenue Act of 1932 and Section 7 of this Act 83. Records.
Closing Agreements Section 606 a and b of the Revenue Act of 1928
Jeopardy Assessments
SALES NOT SUBJECT TO TAX

Section 3 e of the Act
Section 1105 of the Revenue Act of 1932, as Amended by Section 510 of the Revenue Act of 1934

31. Sales to the United States, any State, etc.

C hapter V
TAX IMPOSED UNDER SUBSECTION B OF SECTION 3

Sections 3 b , Section 3 c , and Section 3 d of the Act 41.
42.
43.
44.

Rate and measure of tax.
Application of tax.
Liability for tax.
W hen tax attaches.

Refunds Section 3220, United States Revised Statutes, as Amended by Sec tion 1111 ofthe Revenue Act of 1926, and Section 619 b of the Revenue Act of 1928
Section 3228 a , United States Revised Statutes, as Amended by Section 1112 of the Revenue Act of 1926, Section 619 c of the Revenue Act 6f 1928, and Section 1106 a of the Revenue Act of 1932
84. Refunds.

Chapter V I

Lim itation on Refunds
EXEMPTION ALLOWABLE TO CODE MEMBERS

Section 621 d of the Revenue Act of 1932, Made Applicable by Section 7 of this Act
Section 3 b , Section 5 b , and Section 5 c of the Act 51. -Exemption of code members.
52. Producers entitled to exemption.
C hapter V II
EXPORTS AND SHIPMENTS TO POSSESSIONS OF THE UNITED STATES

Section 1121 of the Revenue Act of 1926, Made Applicable by Sec tion 627 of the Revenue Act of 1932 and Section 7 of this Act 61. Sales for export.
62. Proof of exportation.
63. Shipments to possessions of the United States.

85. Limitations on refunds.
Additional Penalties Section 1123 of the Revenue Act of 1926, Made Applicable by Sec tion 627 of the Revenue Act of 1932 and Section 7 of this Act Section 35 of the Criminal Code as Amended by the Act of June 18, 1934
Authority for Regulations Section 628 of the Revenue Act of 1932, Made Applicable by Section ,
7 of This Act Section 3 c of the Act
1Approved April 26, 1937 Public, No. 48, Seventy-fifth Congress.

86. Prom ulgation of regulations.

1281