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RULES AND REGULATIONS

4898
381.21 General. Under the First Deficiency Appropriation Act, 1949, funds originally appropriated for making Flood loans through June 30, 1949, will remain available until June 30, 1950, and may be used for making loans to farmers whose property was destroyed as a re sult of floods, storms, or other natural calamity occurring during the 1948 and 1949 calendar years.
381.22 Loan authorization. State Directors must obtain authorization from the Administrator before loans are made from these funds in any state s under their jurisdiction. It is the policy to use these funds to assist farmers who have suffered property damage as a re sult of natural calamities, and who are in need of credit not otherwise available to continue their farming operations.
These funds may be used where a small number of farmers in a locality have suffered losses and such losses are not sufficiently widespread to justify desig nating the area for making disaster loans pursuant to 381.3.
381.23 Loan making and servicing policies and procedures. The loan ap proval authority, policies, procedures, and forms prescribed in 381.2 and 381.4 to 381.11 will be used in making loans under 381.21 and 381.22. In addition, the loans made under 381.22
will be serviced pursuant to the authori ties, policies and procedures contained in applicable published instructions gov erning the servicing of operating loans.
Dated: July 19, 1949.
seal
D

il l a r d
B. L

asseter,
Administrator.
Farmers Home Administration.
Approved: August 3, 1949.
C h arles F. B

rannan,
Secretary of Agriculture.
F . R . Doc. 49-6417; Filed, 8:49 a. m .

Au g.

8, 1949;

indicated by the headings of the col umns and lines of the forms and the instructions printed thereon or issued in respect thereto, and as required by the regulations in this part, must be reported. All operations and trans actions must be entered on the forms before the close of the business day next succeeding the day on which the transactions occur. Where the making of the entries is deferred to the next busi ness day, as herein authorized, appropri ate memoranda shall be maintained for the purpose of making the entries cor rectly. The entries must be made by the proprietor, or by his agent from personal knowledge or from data furnished by the proprietor. The entries must be made from day to day during the month a on all three copies of each form, or b on one copy of eah form, from which two additional copies must be prepared at the close of the month, or c on a rough copy of each form, fróm which all three copies must be prepared at the close of the month. When a rough copy is kept, the entries shall be made thereon with in delible pencil, ink or typewriter, and the rough copy shall be filed with the copy prepared therefrom retained at the winery or storeroom. When the entries are made from memoranda furnished by the proprietor, such memoranda shall be filed at the winery or storeroom. Care must be used to insure the keeping of accurate and complete records. Each report should be carefully checked before being forwarded to the district supervi sor. Reports prepared by persons who have no knowledge of the winery or store room operations and who are not fur nished with the necessary data by the proprietor will not be accepted. Where forms are rendered in blank they should bear the notation "No transactions.
Upon discontinuance of a bonded winery or bonded storeroom, the last reports should be marked "Final. Secs. 3171, 3176, 3901, I. R. C.

178.501 Preparation of the report.
Form 261 shall be prepared in accordance with the requirements of 178.390, re Chapter II Forest Service, Depart specting the preparation of Forms 701, ment of Agriculture 702, 702-A, and 702-B. The entries must be made by the winemaker, or by P a r t 201 R e g u l a t i o n s f o r A d m i n i s
his agent from personal knowledge or t e r in g t h e F o r e s t R oad D e v e l o p m e n t data furnished by the winemaker, before Fund the close of the business day next suc E d i t o r i a l N o t e : Part 201 has been ceeding the day the brandy or sweeten redesignated Part 212 of Title 36, Chap ing agents are received or used. Where ter II.
the making of the entries is deferred to the next business day, as authorized herein, appropriate memoranda shall be TITLE 26 INTERNAL REVENUE
maintained for the purpose of making Chapter I Bureau of Internal Reve the entries correctly. The report shall be subscribed and sworn to by the wine nue, Department of the Treasury maker or his duly authorized agent.
Where the form is signed by an agent, Subchapter C Miscellaneous Excise Taxes proper power of attorney authorizing the T . D. 5717
agent to execute the reports for the wine P a r t 178 W i n e maker must be filed with the district su pervisor. Secs. 3031 a , 3032, 3033, RECORDS AND REPORTS
1.
Section 178.390 and 178.501 of Regu 3171, 3176, 3901,1. R. C.
lations 7 26 CFR, Part 178 approved 2. These amendments are intended for September 21,1945, are amended to read the purpose of allowing additional time as follows:
for making required entries in Forms 261, 701, 702, 702-A, 702-B, and 702-C.
178.390 Complete records required.
All the information called for in Forms 3. It is found that compliance with the notice and public rule-making procedure 701, 702, 702-A. 702-B. and 702-C, as
TITLE 23 HIGHWAYS

of the Administrative Procedure Act 5 U. S. C. 1001 et seq. is unnecessary in connection with the issuance of these regulations for the reason that the changes made are of a liberalizing char acter.
4.
This Treasury decision shall be ef fective on the 31st day after the date of its publication in the F e d e r a l R e g i s t e r .
Secs. 3031 a , 3032, 3033, 3171, 3176, 3901,1. R. C.; 26 U. S. C. 3031 a , 3032, 3033, 3171, 3176, 3901
seal

G

eo.

J. S c h o e n e m a n ,
Commissioner of Internal Revenue.
Approved: August 2,1949.
T

hom as
J. L

ynch
,
Acting Secretary of the Treasury.
F .

R. Doc. 49-6430; Filed, A u g.
9:01 a. m .

8, 1949;

T . D. 5725
P a r t 180 L i q u o r s P u e r t o R ic o a n d
A r t ic l e s f r o m V ir g in I s l a n d s
and the
RECORDS AND REPORTS

1.
Sections 180.90, 180.91, 180.142 and 180.143 of Régulations 24 26 CFR, Part 180 approved June 16, 1941, are amended to read as follows:
S u b p a r t I P ro d u c ts C o m in g I n t o t h e U n it e d S t a t e s f r o m P u e r t o R ic o RECORDS AND REPORTS

180.90 Time of making entries.
Daily entries shall be made on Record 52
and Form 52E, as indicated by the head ings of the various columns, and in ac cordance with instructions printed there on, before the close of the business day next succeeding the day on which the transactions occur. Where the making of the entries is deferred to the next busi ness day, as authorized herein, a separate record, such as invoices, shall be kept, of the removals of distilled spirits, showing the removal data required to be entered on Record 52 and Form 52E, and appro priate memoranda of other transactions required to be entered on such records, for th purpose of making the entries correctly. Secs. 2857, 2858, 3171, 3176, 3254, 3360, I. R. C.
180.91 Separate record of serial numbers of cases. Serial numbers of cases of distilled spirits disposed of need not be entered on Form 52E, provided the respective proprietor keeps in his place of business a separate record, approved by the district supervisor, showing such se rial numbers, with necessary identifying data, including the date of removal and the name and address of the consignee.
Such separate record may be kept in book form including loose-leaf books or may consist of commercial papers, such as invoices or bills. Such books, invoices, and bills shall be preserved for a period of four years and in such a manner that the required information may be ascer tained readily therefrom, and, during such period, shall be available during business hours for inspection and the taking of abstracts therefrom by internal revenue officers. Entries shall be made on such separate approved record before