Lapas attēli


Testing of instruments for use in various fields (chemistry, electricity, heat and power, mechanics, optics, metrology, radio, atomic physics, etc.); test fee schedules. See National Bureau of Standards.

Instruments industry (scientific, industrial, laboratory, and surgical); minimum wage determinations for workers employed on public contracts, 41 § 209.39 Insulating material, varnished cambric; British Token Import Plan, export to United Kingdom under, 15 § 361.13

Insulation (electrical) resistance, certain new materials; test fee schedules, 15 § 201.205


Certification of batches of drugs composed wholly or partly of, 21 Part 164
Definition of, 21 § 1.115


Bank deposits, insurance of. See Federal Deposit Insurance Corporation.
Banks, national, acting as insurance agents, 12 §§ 2.1, 2.2

Crop insurance. See Federal Crop Insurance Corporation.

Employment insurance:

See also Unemployment insurance:

Tax on employees and employers:

Under Federal Insurance Contributions Act, 26 Parts 402, 408
Under Federal Unemployment Tax Act, 26 Part 403

Farm ownership loans, insured, processing of, 6 Parts 332, 333

Farms, loans on; fire insurance requirements, 6 §§ 10.56-10.70, 10.134

Federal savings and loan associations; insurance of accounts, 24 Part 162
Insurance reserves, 24 §§ 163.11-163.14

Fidelity and surety insurance, and bonding companies doing business with
United States; regulations of Accounts Bureau, 31 Parts 220-226

Foreign insurance policies, documentary stamp tax on; excise tax regulations, 26 §§ 113.100-113.110

Freight forwarders, insurance policies required of, 49 Part 405

Government Losses in Shipment Act, insurance under. See main heading Government Losses in Shipment Act.

Liability, etc., insurance, in connection with contracts for procurement of military supplies; armed services procurement regulations, 32 Parts 10, 599 Life insurance:

Army personnel, allotments of pay for life insurance, 32 Part 538
Government employees, life insurance for, 5 Part 37

Life insurance policies in which nationals of designated countries (China
and North Korea) have interests, transactions involving; foreign assets
control regulations, 31 § 500.526

Solicitation of commercial life insurance on military installations, 32 Part 141, §§ 552.18 (e), 804.201-804.205


Life insurance for. See Veterans Administration.

Loans to veterans for homes, farms, or businesses, insurance of, 38
§§ 36.4300-36.4384

Payments on life insurance policies, assignment of Armed Forces Leave
Bonds for, 31 § 324.6; 38 § 8.104

Mail, insurance of; postal regulations, 39 Parts 52, 54, 122

Mail order insurance, advertising and sales promotion; trade practice conference rules, 16 Part 187

Marine insurance on exports of agricultural and other products fostered by loans made by instrumentality of United States Government; regulations of Export-Import Bank of Washington, 12 § 402.6

Mortgage insurance:

For various types of housing. See Federal Housing Administration. Servicemen; mortgage insurance to aid in construction or purchase of homes, 32 Part 42

Motor carriers; insurance policies and surety bonds, 49 Part 174

Old-age and survivors benefits, under Social Security Act. See Old Age and

Survivors Insurance Bureau.

Seamen; war risk insurance, 46 §§ 308.300-308.306


Unemployment insurance:

Railroad; regulations under Railroad Unemployment Insurance Act. See
Railroad Retirement Board.

State laws and programs respecting. See main heading States.

Tax on employers under Federal Unemployment Tax Act, 26 Part 403 Vessels, insurance of:

Construction-differential or operating-differential subsidy vessels, and such vessels sold or adjusted under Merchant Ship Sales Act of 1946, insurance of, 46 Part 289

Federal and other insurance. See Maritime Administration.

Marine protection and indemnity; policies, premiums, claims, etc., 32A
Chapter XVIII, INS-1

Merchant Ship Sales Act of 1946:

Charterer of war-built vessel to insure vessel, 46 § 299.31 (g)

Vessels sold or adjusted under act, insurance of, 46 Part 289

Mortgage insurance; ships whose construction is being financed under
Merchant Marine Act, 46 Part 296

War risk insurance, for vessels and owners, and seamen, 46 Part 308

Workmen's compensation for disability or death; insurance of benefits, 20 Parts 32, 42, 52, 62

Yield insurance, for investments in housing projects, 24 Parts 290, 291

Insurance companies:

Financial statements, submission of, in connection with registration of securities, 17 $ 210.5-01-210.5-04, 210.7-01-210.7-06

Income tax regulations respecting, 26 §§ 39.201-39.208

Solicitation by commercial life insurance companies, on military installations, 32 Part 20, §§ 804.201, 804.202

Integration of persons of different races, etc. See Discrimination because of race, color, creed.

Inter-American educational program; awards of fellowships or training grants, to citizens of other American Republics. See Fellowships and training grants. Inter-American Radio Agreement; police radio communications in accordance with, 47 § 10.68

Interconnection of facilities:

Electric power facilities; regulations under Federal Power Act, 18 Part 32 Natural gas facilities, interconnection at international boundary; regulations under Natural Gas Act, 18 §§ 153.10-153.12

Interdepartmental Materials Advisory Committee, establishment, 32A Chapter I, DMO V-1

Interdepartmental procurement; armed services procurement regulations, 32 Parts 5, 594

Interest rates and payments:

In connection with various types of loans. See Loans.

On bank deposits:

By Federal home loan banks, 24 § 124.4

By insured nonmember banks, 12 §§ 329.3, 329.6

By member banks of Federal Reserve System, 12 Part 217

On postal savings, 39 § 63.5

On United States public debt securities; regulations of Public Debt Bureau, 31 §§ 306.35-306.38, 315.19-315.21

Interfering with competitors or their goods; cease and desist orders, 16 §§ 13.1080


Interim certificates, full-paid, issuance in lieu of definitive securities; regulations of Public Debt Bureau, Treasury Department, 31 Part 308

Interior Department:

See Alaska Game Commission.

Defense Minerals Exploration Administration.

Fish and Wildlife Service.

Geological Survey.

Indian Affairs Bureau.

Land Management Bureau.

Mines Bureau.

National Park Service.

Reclamation Bureau.

Territories, Office of.

Interior Department-Continued

Antiquities, American, preservation of; jurisdiction, permits, reports, seizure, etc., 43 Part 3

Board of Contract Appeals; membership, authority, etc., 43 Part 4
Committee on Practitioners; composition, functions, etc., 43 § 1.3

Defense mobilization program; responsibilities of Department under, relating to certain industries (solid fuels, petroleum and gas, electric power, minerals and metals), 32A Chapter I, DMO I-13

Electric power; defense mobilization program, responsibilities of Department under, respecting electric power, 32A Chapter I, DMO I-13

Employees. See Officers and employees.

Filming of sound or motion pictures in certain areas; fees, permits, reports, etc., 43 Part 5

Indians, filming of motion or sound pictures of, in areas administered by Indians, 43 § 5.2

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Licenses for use of patents and inventions in which Department has transferable interests, 43 §§ 6.51-6.57

Minerals and metals; defense mobilization program, responsibilities of Department under, respecting minerals and metals, 32A Chapter I, DMO I-13 Motion or sound pictures, filming of, in areas administered by agencies of Department; fees, permits, reports, etc., 43 Part 5

Officers and employees:

Acquisition of lands or resources administered by Bureau of Land Man-
agement, 43 Part 7

Inventions by; publication and use, reports, etc., 43 §§ 6.1-6.12
Practice of former employees, etc., before Department, 43 § 1.6
Testimony of, in judicial or administrative proceedings, 43 § 2.20

Patent regulations, respecting inventions by employees and licenses for patents and inventions, 43 Part 6

Evaluation Committee, named by Secretary to recommend royalty rates, 43 § 6.57

Inventions by employees; publication and use, reports, etc., 43 §§ 6.1-6.12 Licenses; procedure for obtaining licenses to use United States patents and inventions, etc., 43 §§ 6.51-6.57

Petroleum and gas; defense mobilization program, responsibilities of Department under, respecting petroleum and gas, 32A Chapter I, DMO I–13 Practitioners; representation of parties in proceedings before Department, 43 Part 1

Proceedings before Department:

Land Management Bureau regulations respecting. See main heading Land
Management Bureau.

Representation of parties in, 43 Part 1

Records, official, availability of; inspection, applications, charges, etc., 43 §§ 2.1-2.6

Reservoir projects, acquisition of lands in; joint policy with Army Department, 43 Part 8

Solid fuels; defense mobilization program; responsibilities of department respecting solid fuels, 32A Chapter I, DMO I-13

Sound or motion pictures, filming of. See Motion or sound pictures.
Testimony of employees, in judicial or administrative proceedings, 43 § 2.20
Vessels of, operated by Pacific Micronesian Lines, Inc., to furnish transportation
for Trust Territory of Pacific Islands, 33 § 19.35, 46 § 154.35

Virgin Islands, public works project in; custody of and transfer of title to government of Virgin Islands, 44 § 203.12

Wildlife, filming of motion or sound pictures of, 43 § 5.6

Interlocking relationships (common directors or officers), of various companies, carriers, banks, etc.:

Air carriers, 14 Part 251

Federal Reserve banks; interlocking relationships with other banks, with dealers in securities, etc., 12 Parts 212, 218

Interlocking relationships-Continued

Public utilities, companies marketing public utility securities, or companies supplying electrical equipment to public utilities; applications for authority for directors and officers, to hold interlocking positions, regulations under Federal Power Act, 18 Part 45

Railroads, interlocking officers of, 49 Part 53

Securities; interrelationship between members of national securities exchanges and brokers and dealers regulations under Securities Exchange Act of 1934, 17 § 240.11d1-1

Telephone and telegraph companies; applications to hold interlocking directorates, 47 Part 62

Internal combustion engine fuels; test fee schedules, 15 § 203.501

Internal revenue documentary stamps; sale of, in post offices, 39 § 62.1
Internal Revenue Narcotic Law, registration under, 21 § 304.1 (c)

Internal Revenue Service:

Administration. See Practice, procedure, and administration.
Administrative provisions common to various taxes:

Agreements, closing. See Closing agreements.

Aircraft transporting contraband articles (firearms, narcotics), seizure of, 26 Parts 466, 468

Alien property vested in Attorney General, taxation of. See Trading with the Enemy Act.

Armed forces, members of; postponement by reason of war of time for performing acts affecting Federal tax liabilities. See Postponement. Assessment and collection of taxes of insolvent banks. See Insolvent banks. Banks, insolvent; assessment and collection of taxes of. See Insolvent banks and trust companies.

Butter, adulterated; exportation without payment of tax, 26 §§ 451.1-451.16 Carry-back adjustments; extensions of time for payment of taxes by corporations expecting carry-backs and tentative carry-back adjustments, 26 Part 474

Allowance of adjustments, 26 § 474.12

Amount of tax time for payment of which may be extended, 26 § 474.3
Assessment of erroneous allowances, 26 § 474.13

Computation of increase or decrease in prior years' taxes affected by
carry-back, 26 § 474.11

Interest, 26 § 474.9


Payment of remainder of tax where extension relates to only part of tax, 26 § 474.4

Payments on termination, 26 § 474.8

Period of extension, 26 § 474.5


Contents of, 26 § 474.2

Revised statements, 26 § 474.6

Tentative carry-back adjustments, 26 § 474.10

Termination by Commissioner, 26 § 474.7

Cheese, filled; withdrawal from factories, free of tax, for use of United
States, 26 Part 450

China Trade Act corporations; postponement of due dates for tax on income
or capital stock. See Postponement.

Cigars and cigarettes. See Tobacco and tobacco manufactures.

Claims for payment of judgments against United States, representing taxes, penalties, etc., 26 § 459.1

Closing agreements under section 606 of Revenue Act of 1928, as amended,
relating to tax liability, 26 § 462.1

Contraband firearms and narcotics; seizure of vessels, vehicles, and aircraft
transporting, 26 Parts 466, 468

Carry-back adjustments, extensions of time for payment of taxes by
corporations expecting. See Carry-back adjustments.
Period of limitation, in case of related income taxes. See Limitations.
Postponement, by reason of war, of time for performing acts affecting
Federal tax liability. See Postponement.

Internal Revenue Service-Continued

Administrative provisions common to various taxes-Continued

Distraint proceedings; sale or resale of personal property obtained by
Government under, 26 Part 454

Drawback of tax on certain exports:

Stills, 26 §§ 451.32-451.35

Tobacco, 26 §§ 451.17-457.31

Estates; postponement, by reason of war, of time for performing acts affecting Federal tax liability. See Postponement.

Exportation without payment of tax, etc., of tobacco manufactures, oleomargarine, adulterated butter, mixed flour, playing cards, and stills, 26 Part 451

Customs procedure at ports of exportation; inspection and lading, certificate, etc., 26 §§ 451.11-451.16

Drawback of tax; procedure, etc.:

Stills, 26 §§ 451.32-451.35

Tobacco and manufactures (snuff, cigars, and cigarettes), 26 §§ 451.17-451.31

General provisions; bonds, packing and marking inspections and reports, etc., 26 §§ 451.1-451.10a

Reimportation of domestic articles (tobacco manufactures, oleomargarine, adulterated butter, etc.); identification, affidavits, etc., 26 §§ 451.36-451.38

Warehouses, bonded internal revenue tobacco export; operation, receipts, withdrawals, etc., 26 §§ 451.40-451.58

Extraordinary circumstances; postponement by reason of war of time for performing acts affecting Federal tax liability of individuals in extraordinary circumstances. See Postponement.

Firearms, contraband; seizure, custody and disposition of vessels, vehicles,
and aircraft transporting, 26 Parts 466, 468

Flour, mixed; exportation without payment of tax, 26 §§ 451.1-451.16
Husband and wife:

Postponement, by reason of war, of time for performing acts affecting
Federal tax liability. See Postponement.

Returns, inspection of. See Inspection of returns.

Imports; reimportation of domestic articles (certain articles exported without payment of tax), 26 §§ 451.36-451.38

Information leading to detection and punishment of persons violating Internal revenue laws, rewards for, 26 § 455.1

Insolvent banks and trust companies; assessment and collection of taxes of, where collection would diminish assets necessary for payment of depositors, 26 Part 464

Abatement or refund of assessment or collection, 26 § 464.8

Assets, collection of tax from:

Segregated or transferred, 26 § 464.5

Unsegregated assets, 26 § 464.6

Collection of tax under termination of immunity, 26 § 464.12
Earnings, 26 § 464.7


Establishment of, 26 § 464.9

Procedure during, 26 § 464.10

Termination of, 26 § 464.11

Collection of tax upon termination, 26 § 464.12

Social Security taxes, 26 § 464.13

Inspection of returns (income, excess profits, capital stock, employment, estate, gift, and excise tax returns), 26 Part 458

Inspection by Government agencies, Senate and House committees, etc.,

under special Executive orders:

Commerce Department, 26 § 458.300

Compromise cases, inspection of returns and other relevant papers

in, 26 § 458.313

Federal Reserve Board, 26 § 458.322

Federal Security Agency, 26 § 458.301

Federal Trade Commission, 26 §§ 458.303, 458.303a

Health, Education, and Welfare Department, 26 § 458.323



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