Instruments-Continued 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 Insulin: Certification of batches of drugs composed wholly or partly of, 21 Part 164 Insurance: Bank deposits, insurance of. See Federal Deposit Insurance Corporation. 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 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 Fidelity and surety insurance, and bonding companies doing business with 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 Life insurance policies in which nationals of designated countries (China Solicitation of commercial life insurance on military installations, 32 Part 141, §§ 552.18 (e), 804.201-804.205 Veterans: Life insurance for. See Veterans Administration. Loans to veterans for homes, farms, or businesses, insurance of, 38 Payments on life insurance policies, assignment of Armed Forces Leave 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 Insurance-Continued Unemployment insurance: Railroad; regulations under Railroad Unemployment Insurance Act. See 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 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 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 13.1105 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 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 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- Inventions by; publication and use, reports, etc., 43 §§ 6.1-6.12 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 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. 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 Service: Administration. See Practice, procedure, and administration. 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 Computation of increase or decrease in prior years' taxes affected by Interest, 26 § 474.9 Payments: 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 Statements: 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 China Trade Act corporations; postponement of due dates for tax on income 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, Contraband firearms and narcotics; seizure of vessels, vehicles, and aircraft Carry-back adjustments, extensions of time for payment of taxes by Internal Revenue Service-Continued Administrative provisions common to various taxes-Continued Distraint proceedings; sale or resale of personal property obtained by 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, Flour, mixed; exportation without payment of tax, 26 §§ 451.1-451.16 Postponement, by reason of war, of time for performing acts affecting 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 Immunity: 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 356055-56 -35 Page 519 |