1949 - Internal Revenue Service
1949 - Internal Revenue Service
1949 - Internal Revenue Service
Create successful ePaper yourself
Turn your PDF publications into a flip-book with our unique Google optimized e-Paper software.
IV<br />
CONTENTS<br />
Miscellaneous Tax Unit—Continued<br />
Estate Tax Division—<br />
General functions<br />
Collections<br />
Returns<br />
Additional assessments<br />
Claims<br />
Tobacco and Capital Stock Tax Division—<br />
General functions<br />
Tobacco taxes—<br />
Collections<br />
Claims<br />
Capital stuck tax-<br />
Colleetions<br />
- Claims<br />
Sales Tax Division—<br />
General functions<br />
Collections "<br />
Assessments<br />
Field reports<br />
Claims<br />
Credit cases<br />
Off erain compromise<br />
Miscellaneous tax field force<br />
Miscellaneous Division—<br />
General functions<br />
Collections<br />
Oleomargarine; adulterated, process or renovated butter; and<br />
filled cheese<br />
Firearms, under the National Firearms Act and the Federal Firearms<br />
Act<br />
Silver<br />
Field and special squad reports<br />
Miscellaneous claims<br />
Miscellaneous credit cases<br />
Alcohol Tax Unit:<br />
General functions<br />
Permissive activities—<br />
Plants and permittees<br />
Collections<br />
Production of distilled spirits<br />
Tax-paid withdrawals of distilled spirits<br />
Tax-free withdrawals of distilled spirits<br />
Materials used in production of rectified products<br />
Production of rectified products<br />
Consumption of distilled spirits<br />
Stocks of distilled spirits<br />
Specially denatured rum<br />
Fermented malt liquors<br />
Wines<br />
Production of ethyl alcohol<br />
Tax-free withdrawals of undenatured alcohol<br />
Stocks of undenatured alcohol<br />
Production of denatured alcohol<br />
Production of vinegar<br />
Assessments<br />
Claims for drawback of tax on distilled spirits used in nonbeverage<br />
Page<br />
30<br />
30<br />
30<br />
31<br />
31<br />
44<br />
products<br />
Claims for remission of taxes on distilled spirits and wines 44<br />
Claims for redemption of stamps, abatement and refund of taxes 44<br />
44<br />
Export claims<br />
45<br />
Offers in compromise under internal revenue laws<br />
Offers in compromise under Federal Alcohol Administration Act_<br />
45<br />
45<br />
Laboratory activities<br />
45<br />
Field inspections 45<br />
Other statistics 46<br />
Administrative procedure<br />
32<br />
32<br />
33<br />
33<br />
33<br />
34<br />
34<br />
34<br />
34<br />
35<br />
35<br />
35<br />
35<br />
35<br />
36<br />
37<br />
37<br />
37<br />
37<br />
38<br />
38<br />
39<br />
39<br />
39<br />
40<br />
41<br />
42<br />
42<br />
42<br />
42<br />
43<br />
43<br />
43<br />
43<br />
43<br />
43<br />
44<br />
44<br />
44<br />
44<br />
CONTENTS<br />
Alcohol Tax Unit—Continued<br />
Basic permit and trade practice activities—<br />
Permits<br />
Labels<br />
Advertising<br />
Trade practice<br />
Interlocking directorates<br />
Enforcement activities—<br />
Seizures<br />
Arrests and prosecutions<br />
Applications for pardon and parole<br />
Transportation of liquor into dry territory<br />
Accident investigations<br />
Firearms program<br />
Technical Staff:<br />
General functions<br />
Field operations<br />
Coordination of field activities<br />
Compromise, extension of time and closing agreements<br />
Office of the Chief Counsel:<br />
General functions 53<br />
Chief Counsel's Committee 53<br />
Engineers and Auditors Section 53<br />
Alcohol Tax Division<br />
Appeals Division<br />
54<br />
Civil Division 55<br />
Claims Division 55<br />
Interpretative Division 56<br />
Legislation and Regulations Division 56<br />
Penal Division 56<br />
Review Division 58<br />
Intelligence Unit 59<br />
Conclusion 59<br />
STATISTICAL TABLES<br />
RECEIPTS FROM INTERNAL REVENUE TAXES<br />
Table<br />
1. Receipts from specified sources of internal revenue, fiscal year ended<br />
June 30, <strong>1949</strong>, by collection districts, States, and Territories<br />
2. Comparative internal revenue collections, fiscal years 1948 and <strong>1949</strong>,<br />
by collection districts, States, and Territories<br />
3. Summary of internal revenue collections, year ended June 30, <strong>1949</strong>,<br />
by States and Territories<br />
4. Summary of monthly internal revenue tax receipts for the fiscal year<br />
ended June 30, <strong>1949</strong>, by sources<br />
5. Summary of internal revenue collections, years ended June 30, 1948<br />
and <strong>1949</strong>, by sources<br />
6. Summary of internal revenue receipts by principal sources, fiscal years<br />
1916 through <strong>1949</strong><br />
7. Total internal revenue collections, years ended June 30, 1863 to <strong>1949</strong>_ _<br />
8. <strong>Internal</strong> revenue tax on manufactured products from Puerto Rico,<br />
fiscal years 1948 and <strong>1949</strong>, by objects of taxation<br />
INCOME TAX AUDIT<br />
9. Additional income and profits tax assessments made by the Income Tax<br />
Unit, during the fiscal year <strong>1949</strong>, by tax years 122<br />
10. Tax items appealed to the Tax Court, fiscal year ended June 30, <strong>1949</strong>_ _ 128<br />
TOBACCO, CIGARS, CIGARETTES, ETC.<br />
11. Manufactured tobacco: Number of factories operated, leaf tobacco and<br />
other materials used, calendar year 1948, by collection districts__ 129<br />
12. Tobacco and snuff manufactured and removed, calendar year 1948, by<br />
collection districts 130<br />
V<br />
Page<br />
47<br />
47<br />
47<br />
48<br />
48<br />
48<br />
48<br />
48<br />
48<br />
48<br />
49<br />
49<br />
50<br />
52<br />
52<br />
54<br />
62<br />
106<br />
110<br />
112<br />
118<br />
120<br />
121<br />
122