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Internal Revenue Service Continued
Motor vehicles:
Contraband articles (firearms, narcotics), motor vehicles transporting;

seizure of, 26 Parts 153, 466, 468 Excise tax on sales by manufacturers, 26 $$ 316.50–316.57 Musical instruments; excise tax on sales by manufacturers, 26 $$ 316.60, 316.63,

316.64 Narcotics: Contraband; seizure of vessels, vehicles, and aircraft transporting, 26 Parts

153, 466 Excise tax on. See Excise tax regulations. Netherlands, taxation pursuant to treaties with. See Treaties and tax conven

tions. New Zealand, taxation pursuant to treaties with. See Treaties and tax conven

tions. Nightclubs and similar places of entertainment, admissions to; excise tax on,

26 88 101.1-101.21, 101.31-101.44 Norway, taxation pursuant to treaties with. See Treaties and tax conventions. Notes:

Circulation of banks and bankers; excise tax on, 26 Part 160

Treasury notes, acceptance of, in payment of various taxes, 26 Part 471 Oath; verification of tax returns by declaration in lieu of oath, 26 Part 475 Office, business, and store machines; excise tax on sales by manufacturers, 26

$$ 316.140, 316.141 Oil appliances; excise tax on sales by manufacturer, 26 $$ 316.110, 316.111 Oils:

Excise tax on. See Excise tax regulations.

Transportation by pipe line; excise tax on. See Excise tax regulations. Oleomargarine:

Excise tax on, 26 $$ 310.10-310.99

Export without payment of tax, 26 $$ 451.1–451.16, 451.38
Opera glasses, lorgnettes, etc.; excise tax on sales by retailers, 26 $ 320.36
Opium, manufacture, etc., of; excise tax on, 26 Parts 150, 151
Partnerships; income tax on. See Income and excess profits taxes regulations.
Payment of certain taxes:

Excise taxes; quarterly payment, 26 Part 477
Income taxes:

See also Income and excess profits taxes regulations.
Extension of time in certain cases (repeal of accounting provisions),

26 (1954) $ 1.9000–8 Pearls, precious and semiprecious stones; excise tax on sales by retailers, 26

$$ 320.31, 320.32 Pens (fountain) and mechanical pencils; excise tax on sales by manufacturers,

26 $$ 316.196–316.199, 320.75a. Permit proceedings, for alcohol and tobacco; rules of practice, 26 Part 200 Personal holding companies or personal service corporations; income tax on.

See Income and excess profits taxes regulations. Personal property obtained by Government under distraint proceedings, sale of;

administrative provisions respecting, 26 Part 454 Phonographs and records; excise tax on sales by manufacturers, 26 $$ 316.60–

316.64 Photographic apparatus, cameras, film, paper, etc.; excise tax on sales by manu

facturers, 26 $$ 316.120–316.122 Pipe line transportation; excise tax on, 26 $ $ 130.1, 130.20-130.26, 130.70-130.79 Pistols and revolvers; excise tax on firearms. See Excise tax regulations. Playing cards; excise tax on. See Excise tax regulations. Pool and billiard tables; excise tax on, 26 $$ 323.1, 323.30–323.32, 323.40–323.55 Postponement, by reason of war, of time for performing acts affecting Federal

tax liabilities; regulations under section 3804 of Internal Revenue Code.

See Administrative provisions common to various taxes.
Practice, procedure, and administration:
Practice; statement of procedural rules, 26 (1954) Part 601

Accounting methods and periods, changes in, 26 & 601.204
Agreements, closing, 26 $ 601.202
Appellate functions, 26 $$ 601.106, 601.107

Bankruptcy and receivership cases, 26 $ 601.109

Internal Revenue Service-Continued
Practice, procedure, and administration-Continued
Practice; statement of procedural rules, 26 (1954) Part 601-Continued
Claims:

For refund, credit or abatement, 26 $ 601.105 (e)

Tort claims, 26 $ 601.205
Classification of taxes collected by Internal Revenue Service, 26

$ 601.102
Collection functions and general procedure, 26 $ $ 601.103 (a), 601.104
Compromise, offers in, 26 $ 601.203
Conference and practice requirements, 26 $$ 601.501-601.511
Determination letters and rulings, 26 $ 601.201
Employment taxes (Federal Insurance Contributions Act, Railroad

Retirement Act, Federal Unemployment Tax Act), special pro

visions respecting, 26 § 601.401
Special refunds of employee social security tax, 26 $ 601.401 (d)
Examination of returns, audit, conference, etc., 26 S 601.105
Excess Profits Tax Council; appellate functions and procedures, 26

$ 601.107
Excise taxes; procedural requirements, etc.:
Distilled spirits, wine, beer, tobacco, and firearms:

Distilled spirits, wine and beer, 26 $$ 601.301-601.310
Firearms, ammunition, machine guns, etc., 26 $$ 601.319-

601.322
Tobacco products, tobacco materials, and cigarette papers and

tubes, 26 $ $ 601.311-601.318 Special provisions respecting collection of taxes, 26 $$ 601.402

601.404 Manufacturers' excise taxes; sales taxes collected by return,

26 $ 601.402 Miscellaneous excise taxes:

Collected by return, 26 $ 601.403

Collected by sale of revenue stamps, 26 $ 601.404
Retailers' excise taxes; sales taxes collected by return, 26

$ 601.402
Forms and instructions, 26 § 601.602
General procedural rules, 26 $ 8 601.101-601.109
Jeopardy assessments, etc., 26 $ 601.105 (f), (h)
Overassessments exceeding $100,000, review of, 26 $ 601.108
Records; classification, publication and public inspection, 26 $$ 601.701,

601.702
Rules and regulations, formulation, publication, etc., of, 26 $ 601.601
Rulings and determination letters, 26 $ 601.201

Tort claims, 26 $ 601.205
Procedure and administration, 26 (1954) Part 301
Abatements, credits, and refunds, 26 88 301.6401-301.6420

Special application rules, 26 $$ 301.6411-301.6420
Assessment of taxes, 26 $$ 301.6201-301.6216

Deficiency procedures, 26 $$ 301.6211-301.6216
Collection of taxes, 26 $$ 301.6301-301.6344

Lien for taxes, 26 $$ 301.6321–301.6326
Payment, receipt of, 26 $$ 301.6311-301.6316

Seizure of property for collection of taxes, 26 $$ 301.6331-301.6344
Computations on returns or other documents, 26 $$ 301.6102—301.6102–1

Election not to use whole dollar amounts, 26 § 301.6102–1 (b)
Effective date and related provisions, 26 $ 301.7851
Inspection of tax returns (income, estate or gift tax) under special

Executive orders, by certain Government agencies and Senate

and House Committees: Congressional committees, other than those enumerated in section

6103 (d) of Internal Revenue Code of 1954, 26 § 301.6103 (a)

101 Health, Education, and Welfare Department; inspection of indi

vidual income tax returns made under Internal Revenue Code of 1954, 26 § 301.6103 (a)-100

Internal Revenue Service-Continued
Practice, procedure, and administration-Continued
Procedure and administration, 26 (1954) Part 301-Continued

Refunds, credits and abatements, 26 $$ 301.6401-301.6420
Returns and information:
Computations on returns or other documents, 26 $$ 301.6102—

31.6102-1
Election not to use whole dollar amounts, 26 $ 301.6102–1 (b)
Inspection of tax returns by various committees or agencies. See

Inspection of tax returns, above. Precious and semiprecious stones; excise tax on sales by retailers, 26 $$ 320.30–

320.38 Property, real and personal; taxes affecting: Personal property: Sale of property obtained by Government under distraint proceedings;

administrative provisions, 26 Part 454 Transportation of; excise tax on, 26 Part 143 Real property; documentary stamp tax on conveyances of, 26 $$ 113.80–

113.85 Puerto Rico:

Employment taxes, collection of, 26 $$ 406.804, 406.805, 408 904
Excise tax on liquors, industrial alcohol, etc., from. See Excise tax regu-

lations.
Income tax provisions. See Income and excess profits taxes regulations.
Narcotics, shipments to, 26 $$ 151.100–151.108
Self-employment tax, 26 $$ 39.3810, 39.3811 (a)

Stills, exportation of, etc., 26 (1954) $ 196.61
Radio communication services; excise tax on, 26 $ $ 130.1, 130.30–130.47, 130.70–

130.79 Radios, phonographs, etc.; excise tax on sales by manufacturers, 26 $$ 316.54,

316.55, 316.60–316.64 Railroads:

Income tax on. See Income and excess profits taxes regulations.
Transportation of persons or property; excise tax on. See Excise tax

regulations.
Railroad Retirement Tax Act; employers' tax, employees' tax, and employee

representatives' tax under. See Employment tax regulations. Real property; documentary stamp tax on conveyances of, 26 $ $ 113.80–113.85 Rectification of spirits and wines; excise tax provisions. See Excise tax regula

tions: liquors, distilled spirits. Refrigerators and refrigerating apparatus; excise tax on sales by manufacturers,

26 $$ 316.70_316.73 Retail and wholesale dealers in liquors; excise tax on. See Excise tax regula

tions. Retailers' sales of furs, luggage, toilet preparations, jewelry, etc.; excise tax on.

See Excise tax regulations.
Returns:

See also Income and excess profits taxes regulations.
Excise taxes; quarterly returns, 26 Part 477
Inspection of; administrative provisions respecting. See Administrative

provisions.
Temporary rules respecting, 26 (1954):

Corporation returns, extension of time, Temp. Rule 21

Information returns; executors or receivers, Temp. Rule 20 Verification of, 26 Part 475 Revolvers and pistols; excise tax on firearms. See Excise tax regulations. Rewards for information leading to detection and punishment of persons

violating internal revenue laws; administrative provisions respecting, 26

§ 455.1 Rifles; excise tax on firearms. See Excise tax regulations. Roof gardens and similar places of entertainment, admissions to; excise tax

on, 26 $$ 101.1-101.21, 101.31-101.44 Rum, denatured; excise tax on. See Excise tax regulations.

Internal Revenue Service Continued

Safe deposit boxes; excise tax on, 26 $$ 130.1–130.14, 130.70–130.79
Sale of personal property obtained by Government under distraint proceedings;

administrative provisions, 26 Part 454 Sales by manufacturers and retail dealers, of certain articles subject to excise

tax. See Excise tax regulations. Sales tax, manufacturers' and retailers', collected by returns; procedural rules,

26 (1954) $ 601.402
Sea stores (supplies for vessels). See Vessels.
Securities:

Documentary stamp tax on issues, transfers, etc., 26 Part 113
Income tax provisions. See Income and excess profits taxes regulations

(1939 IRC); and Income tax regulations (1954 IRC). Transfers to avoid income tax; excise tax on, 26 $ 120.1 Seizure of vessels, vehicles, or aircraft transporting contraband articles (fire

arms, narcotics), 26 Parts 466, 468 Self-employment income tax. See Income and excess profits taxes regulations. Silver bullion, transfers of interest in; excise tax on, 26 Part 112 Silver flatware or hollow ware, or silver-plated hollow ware; excise tax on sales

by retailers, 26 320.35 Slot machines; excise tax on coin-operated amusement and gaming devices,

26 $$ 323.1-323.22, 323.40–323.55 Snuff; excise tax on tobacco and products. See Excise tax regulations. Social, athletic and sporting clubs, dues and initiation fees for membership in;

excise tax on, 26 S$ 101.1, 101.22–101.44 Sporting and athletic clubs, dues and initiation fees for membership in; excise

tax on, 26 S$ 101.1, 101.22–101.44 Sporting goods; excise tax on sales by manufacturers, 26 $$ 316.90, 316.91 Stamp taxes, documentary. See Excise tax regulations. Stills; excise tax on. See Excise tax regulations, Stocks. See Securities. Store, business, or office machines; excise tax on sales by manufacturers, 26

$$ 316.140, 316.141 Sugar, manufactured; excise tax on manufacture of, 26 Part 310 Sweden, taxation pursuant to treaties with. See Treaties and tax conventions. Switzerland, taxation pursuant to treaties with. See Treaties and tax conven

tions. Tax conventions with various countries. See Treaties and tax conventions. Tax liens. See Liens. Tax returns, inspection of. See Administrative provisions; and Practice, pro

cedure, and administration. Telephone and telegraph communications services; excise tax on, 26 $$ 130.1,

130.30–130.47, 130.70–130.79 Television sets, radio, etc.; excise tax on sales by manufacturers, 26 $$ 316.60–

316.64 Theaters, admissions to; excise tax on, 26 $$ 101.1–101.21, 101.31-101.44 Tires and inner tubes; excise tax on sales by manufacturers, 26 $ $ 316.30–316.32 Tobacco and tobacco products (cigars, cigarettes, snuff); excise tax on. See

Excise tax regulations. Toilet preparations; excise tax on sales by manufacturers and retailers, 26

$$ 316.40, 316.42, 320.50–320.53 Tractors; excise tax on sales by manufacturers, 26 $$ 316.50–316.57 Trading with the Enemy Act, taxation of alien property vested in Attorney

General under; administrative provisions respecting, 26 Part 452 Transportation of persons or property; excise tax on. See Excise tax regu

lations. Treasury notes, acceptance of, in payment of various taxes, 26 Part 471 Treaties and tax conventions with various countries respecting taxation of

income, etc.:
Estates and gifts, taxation of, 26 Part 82

Canada, 26 $$ 82.1-82.10
United Kingdom, 26 $$ 82.101–82.109

Internal Revenue Service Continued
Treaties and tax conventions with various countries respecting taxation of

income, etc.-Continued
Tax conventions with various countries, income tax withholding under;

regulations respecting rentals and royalties, dividends, interest,
pensions, benefits from domestic estate or trust, etc., 26 (1954)

Parts 501-510
Australia, 26 Part 501
Germany, Federal Republic of, 26 Part 503
Greece, 26 Part 502
Japan, 26 Part 506
Netherlands, 26 Part 505
Norway, 26 Part 510

Swiss Confederation, 26 Part 509
Treaties with certain foreign countries, taxation of income pursuant to,

26 Part 7
Exchange of information under income tax conventions, 26 $ 7.1
Various countries:

Belgium, 26 $$ 7.1100–7.1109
Canada, 26 $ $ 7.20–7.56
Denmark, 26 $$ 7.900–7.966
Finland, 26 $$ 7.700–7.710
France, 26 $$ 7.410–7.426
Great Britain, 26 $$ 7.500–7.532
Ireland, 26 $ 7.1000–7.1010
Ireland, Northern, 26 $$ 7.500–7.532
Netherlands, 26 $$ 7.800–7.868
New Zealand, 26 $$ 7.600–7.610
Norway, 26 $$ 7.100–7.109
Sweden, 26 $$ 7.200–7.218
Switzerland, 26 $$ 7.300–7.309

United Kingdom, 26 $$ 7.500–7.532
Trucks. See Motor vehicles.
Trusts. See Estates and trusts.
Unemployment insurance; excise tax on employers under Federal Unemploy-

ment Tax Act. See Employment tax regulations. United Kingdom, taxation pursuant to treaties with. See Treaties and tax con

ventions.
Vegetable oils; processing tax on, 26 Part 306
Vessels:
Construction reserve funds; taxation of income and excess profits, 26

Part 32
Contraband articles (firearms, narcotics), vessels transporting; seizure of,

26 Parts 153, 466, 468
Income from operation of, by nonresident aliens; taxation pursuant to

treaties. See Treaties and tax conventions.
Navy contracts for naval vessels; tax on excess profits, 26 Part 17
Supplies (tobacco products, liquors, etc.); excise tax on. See Excise tax

regulations.
Transportation of persons or property; excise tax on:

Persons, 26 $$ 130.50–130.79

Property, 26 Part 143 Veterans; income tax provisions affecting members of armed forces. See Income

and excess profits taxes regulations. Vinegar, production of, by distilling process; excise tax on. See Excise tax regu

lations. Violation of internal revenue laws; rewards for information leading to detection

and punishment of persons, 26 $ 455.1 Virgin Islands:

Employment taxes, collection of, 26 $ 408.904
Income tax provisions. See Income and excess profits taxes regulations.
Liquors, etc., from; excise tax on. See Excise tax regulations.
Narcotics, shipments to, 26 $$ 151.100–151.108
Self-employment tax, 26 § 39.3811 (b)
Stills; exportation of, 26 $ 181.66

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