CHAPTER SEVENTEEN 
EXCISE AND OTHER TAXES 
Part 
I. EXCISE TAXES. .______. mmm 
II. CEREAL BEVERAGES AND SOFT 
DRINKS 
III. TRANSPORTATION, TELEGRAPH, 
AND TELEPHONE. ______. 
TV. INSURANCE POLICIES ______ 
V. MUNITION MANUFACTURERS _______ 
VI. FUTURE TRADING ACT ______ 
VII. FMPLOYMENT OF CHILD LABOR.-__ 
VII: U SKS AND BANKERS. _______ 
J. ASKA RAILROAD TA © 
Page 
453 
169 
172 
178 
180 
184 
185 
189 
104 
CONCORDANCE WITH UNITED STATES CODE 
As the sections of the law contained in this chapter, cover- 
ing the current law and prior acts, are arranged in accord- 
ance with the subject matter involved, as indicated above, 
the sequence of the United States Code is not followed. Much 
of the subject matter of this chapter consists of taxes no 
longer imposed. The law upon which the sections of chapter 
17, title 26, of the code are based will be found on the pages 
stated in the index below. Black-face numerals in the 
margin of the text indicate the section numbers in title 26, 
¢« Internal Revenue,” of the code, unless otherwise stated. 
‘Secs. 881-887.'U. 8. C.) 
Sec. 
881 
882 
Page 
4Fs 
157 
ra 
Lace 
7 
7 
Sec. 
B85 
I8]8 
Page 
th7 
157 
Jec. 
387 
Page 
458 
Sections 888-900 left blank in United States Code for expansion. 
TI EXCISE TAXES 
Sec, 
Revenue Act of 1926: 
600. Sales by manufacturers of enu- 
merated articles. 
801. If sold at less than market ; sale to 
benefit interest of manufacturer. 
602. Monthly returns and payments; 
penalty. 
603. Contracts made prior to January 
1, 1926. 
Sec. 
Revenue Act of 1924: 
800. Sales by manufacturers of enu- 
merated articles. 
601. If sold at less than market; sales 
to benefit interest of manufac- 
turer. 
802. Works of art if sold by other than 
artist: exception. 
PRIOR ACTS 
153