§5301 — General
8 cases·1 followed·1 distinguished·6 cited—12% support
Statute Text — 26 U.S.C. §5301
Whenever in his judgment such action is necessary to protect the revenue, the Secretary is authorized, by the regulations prescribed by him and permits issued thereunder if required by him—
to regulate the kind, size, branding, marking, sale, resale, possession, use, and reuse of containers (of a capacity of not more than 5 wine gallons) designed or intended for use for the sale of distilled spirits (within the meaning of such term as it is used in section 5002(a)(8) for other than industrial use; and
to require, of persons manufacturing, dealing in, or using any such containers, the submission to such inspection, the keeping of such records, and the filing of such reports as may be deemed by him reasonably necessary in connection therewith.
Any requirements imposed under this section shall be in addition to any other requirements imposed by, or pursuant to, law and shall apply as well to persons not liable for tax under the internal revenue laws as to persons so liable.
Every person disposing of containers of the character used for the packaging of distilled spirits shall, when required by the Secretary for protection of the revenue, render a correct return, in such form and manner as the Secretary may by regulations prescribe, showing the name and address of the person to whom each disposition was made, with such details as to the quantities so disposed of or other information which the Secretary may require as to each such disposition. Every person required to render a return under this section shall keep such records as will enable such person to render a correct return. Such records shall be preserved for such period as the Secretary shall by regulations prescribe, and shall be kept available for inspection by any internal revenue officer during business hours.
No person who sells, or offers for sale, distilled spirits, or agent or employee of such person, shall—
place in any liquor bottle any distilled spirits whatsoever other than those contained in such bottle at the time of tax determination under the provisions of this chapter; or
possess any liquor bottle in which any distilled spirits have been placed in violation of the provisions of paragraph (1); or
by the addition of any substance whatsoever to any liquor bottle, in any manner alter or increase any portion of the original contents contained in such bottle at the time of tax determination under the provisions of this chapter; or
possess any liquor bottle, any portion of the contents of which has been altered or increased in violation of the provisions of paragraph (3);
except that the Secretary may by regulations authorize the reuse of liquor bottles, under such conditions as he may by regulations prescribe. When used in this subsection the term “liquor bottle” shall mean a liquor bottle or other container which has been used for the bottling or packaging of distilled spirits under regulations issued pursuant to subsection (a).
The immediate container of distilled spirits withdrawn from bonded premises, or from customs custody, on determination of tax shall bear a closure or other device which is designed so as to require breaking in order to gain access to the contents of such container. The preceding sentence shall not apply to containers of bulk distilled spirits.
For penalty for violation of this section, see section 5606.
8 Citing Cases
Section 5301 thereof is entitled “Nonassignability and exempt status of benefits”. In pertinent part, 38 U.S.C. sec. 5301(a) (2000) provides: “Payments of benefits due or to become due under any law administered by the Secretary [of Veterans Affairs] * * * made to, or on account of, a beneficiary shall be exempt from taxation”. That exemption is cr
Held: The distribution is a tax-exempt veterans’ benefit. Thomas Stylianos, Jr., for petitioner. Nina P. Ching, for respondent. - 2 - OPINION HALPERN, Judge: Respondent determined a deficiency of $2,460 in petitioner’s 2000 Federal income tax. The sole issue for decision is whether $16,393 received by petitioner during 2000 in co
5301 as applying to a veterans' benefit authorized under title 38). - 4 - [*4] $1,000.3 The $11,748 paid by the Department ofVeterans Affairs directly to the University ofPhoenix for petitioner's tuition and related expenses was not reported on the return. On May 14, 2014, respondent mailed petitioner a notice ofdeficiency disallowing his cla
From our perspective, two very important points are highlighted in these publications: 1) the veteran's disability benefits received by Mr. Mathews are non-taxable and should not be included in gross income, and 2) this exclusion extends to the calculation ofhousehold income for purposes ofincome available for any claimed collection procedu
* * * This substance of this rule is now exists in Ohio Revised Code § 5301.25, which permits only a bona fide purchased for value that does not have knowledge of a prior conveyance that has not been recorded to defeat such conveyance.
5301 (2000); Porter v. Aetna Cas. & Sur. Co., 370 U.S. 159, 160 (1962) ("Since 1873, it has been the policy of the Congress to exempt veterans' benefits from creditor actions as well as from taxation."). e - 20 - provision, petitioners argue that the amount of Social Security disability insurance benefits to be excluded shall not be less than
5301 (2000); Porter v. Aetna Cas. & Sur. Co., 370 U.S. 159, 160 (1962) (“Since 1873, it has been the policy of the Congress to exempt veterans’ benefits from creditor actions as well as from taxation.”). The legislative history to sec. 104(b)(4) states: At all times, Veterans’ Administration disability payments will continue to be excluded fro
- 17 - retroactivity allowed for income tax purposes in that case was 9 to 10 months, coinciding with the interval between the veteran’s filing and the VA’s granting his application for the disability benefits. In the present case petitioner applied to the city council on January 26, 2000, for recertification of his benefits and