CODIFICATION OF INTERNAL REVENUE LAWS of the Secretary, for an allowance to be made for leakage or loss by an unavoidable accident, and without any fraud or negligence of the distiller, owner, exporter, carrier, or their agents or employees, occuring during transportation from an internal revenue bonded warehouse to the port of export, nor shall any assessment be collected for such loss or leakage. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 2890. REMISSION OF TAX ON SPIRITS ACCIDENTALLY LOST. Where the spirits provided for in the preceding section are covered by a valid claim of insurance in excess of the market value thereof, exclusive of the tax, the tax upon such spirits shall not be remitted to the extent of such excessive insurance. SEC. 2891. WITHDRAWAL OF DISTILLED SPIRITS TO MANUFACTURING BONDED WAREHOUSE. (a) AUTHORIZATION. - Under such regulations and requirements as to stamps, bonds, and other security as shall be prescribed by the Commissioner, any manufacturer of medicines, preparations, com- positions, perfumeries, cosmetics, cordials, and other liquors, for ex- port, manufacturing the same in a duly constituted manufacturing warehouse, shall be authorized to withdraw, in original packages, from any internal revenue bonded warehouse, so much distilled spirits as he may require for the said purpose, without the payment of the internal revenue tax thereon. (b) ALLOWANCE FOR Loss OR LEAAOGE.- Where spirits are with- drawn from internal revenue bonded warehouses for transfer to manufacturing warehouses, under the provisions of this chapter, it shall be lawful, under such rules and regulations and limitations as shall be prescribed by the Commissioner, with the approval of the Secretary, for an allowance to be made for leakage or loss by any unavoidable accident, and without any fraud or negligence of the dis- tiller, owner, exporter, carrier, or their agents or employees, occur- ring during transportation from an internal revenue bonded ware- house to a manufacturing warehouse. (c) TRANSFER OF DTIES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. PART IV-MISCELLANEOUS PROVISIONS RELATING TO DISTILLED SPIRITS SEC. 2900. DATE OF WITHDRAWAL (a) GENERAL RULE.- A ll distilled spirits entered prior to July 26, 1936, for deposit in a distillery, general, or special bonded warehouse or after such date entered for deposit in an internal revenue bonded warehouse, shall be withdrawn therefrom within eight years from the date of original entry therein, except as provided in subsection (b) of this section. (b) EXCEPTION.- Distilled spirits which on July 26, 1936, are eight years of age, or older, and which are in bonded warehouses, may re- main therein after such date; but no allowance for loss by leakage or evaporation shall be made in the case of such spirits with respect to any period after such date: Provided,That loss allowances for such spirits for the period prior to July 26, 1936, shall be made pursuant to the provisions of the Act of February 6, 1925, c. 143, 43 Stat. 808. SEC. 2901. LOSS ALLOWANCES. (a) LEAEAGE OR EVAPORATION.- Any distilled spirits deposited be- fore June 26, 1936, in any distillery, general, or special bonded ware- house, or thereafter deposited in any internal revenue bonded ware- house, may, at the time of withdrawal of the spirits from such 340
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