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W . R : Jo hnso n,
Commissioner o f Customs.
Approved: August 2, 1946.
O. M ax G ardner ,
Acting Secretary of the Treasury.
P. R. Doc. 46-13759; Filed, A u g. 7, 1946;
3:43 p. m .

TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter CMiscellaneous Excise Taxes T . D . 5526

P art 182 I ndustrial A lcohol emergency
production
of
sugars
and
SIRUPS IN INDUSTRIAL ALCOHOL PLANTS

1. The act of June 24, 1946 Public Law 437, 79th Congress amends section 8126 a of the Internal Revenue Code relating to emergency production of sugars jand sirups in industrial alcohol Plants by striking out -July 1, 1946,
and inserting in lieu thereof February 1, 1947.
2. Pursuant to the foregoing provision of law and sections 3105, 3124 a and 3176, Internal Revenue Code, Article V
of Regulations 3 26 CFR, Part 182 is hereby-amended by adding after 182.7a the following new section:
182.7b Emergency production of sugars and sirups in industrial alcohol plants. Notwithstanding the provisions of 182.7, or other provisions of this part, until February 1, 1947, sugars and sirups from potatoes and from high moisture or damaged grain may be pro duced in industrial alcohol plants simul taneously with, or alternately with, the production of alcohol. Any proprietor of an industrial alcohol plant intending to produce such sugars and sirups shall submit in accordance with these regula tions a supplemental application, Form 1431, to cover the use of the premises for that purpose until December 31, 1946, and shall likewise submit a supple mental application to cover the use of the premises for that purpose from Jan uary 1, 1947, to January 31, 1947, inclu sive. The application shall include a statement of the equipment and the process to be used in producing such sugars and sirups and shall be accom panied by an appropriate consent of surety, Form 1533, executed in accord ance with these regulations. Upon ap proval of such application, the district supervisor shall issue an amended per mit, Form 1433, to allow use of the prem ises in accordance with the supple mental application.
The proprietor shall prepare each month and attach to his monthly report on Form 1442 a sep arate report showing all potatoes and high moisture or damaged grain used daily in the production of sugars and sirups by pounds and the quantity in pounds of sugars and sirups produced and removed each day from the prem ises. This report shall be deemed a part of Form 1442. All such materials re ceived on the premises shall be reported in the regular material summaries of Forms 1442 and 1452-B and upon their use under this section, shall be reported at a special line in the summaries as C o n tin u e d on p. 8633

CONTENTS
REGULATIONS AND NOTICES
A lien . P roperty Custodian :
Vesting orders, etc.:
Beinen, Gertrud________
Itzel, Lorenz______________
Keller, Irene________________
Maltz, Eugene________
Pommrenke, Antonie_______
Pusch, Emil_______________
Rehder, Johann_________
Reidenbach, Jacob__________
Reineke, Ernst_______ ____
Reineke; Walter____________
Reuter, Johanna________
Roehm, Anna___________ 1

Page 8668
8661
8667
8661
8660
8662
8663
8661
8663
8663
8664
8664
8662
8664
8665
8665
8666
8666
8666

C iv il ia n P roduction A dm inistr a
t io n :

Priorities system operation, special sales P R 13; Dir.
3 2 documents_____ 8633, 8634
Suspension orders:
Electro Battery Mfg. Co______ 8633
Northeastern New Mexico Fair Assn____________________ 8633
C oal M in e s A d m in ist r a t io n :

Coal mines, operation under Government control Corr.___ 8633
C ustoms B u r e a u :

Warehouses, customs, and con trol of merchandise there in; compensation of store keeper ____________________ 8631
F ederal P ow er C o m m is s io n :

Hearings, etc.:
Kansas-Nebraska Natural Gas Co_________________
Natural Gas Pipe Line Co. of America :_____ I _______

8652
8651

F orest S ervice :

Timber; sustained yield units_r
8650

I nternal R evenue B u r e a u :

Industrial alcohol; emergency production of sugars and sirups in industrial alcohol plants___ !_________________

8631

I nterstate C ommerce C o m m is s io n :

Lumber, Passaic Junction, N. J., unloading_________________
8631

8652