Internal Revenue Service-Continued Administrative provisions common to various taxes-Continued Inspection of returns, 26 Part 458-Continued Inspection by Government agencies, Senate and House committees, etc., under special Executive orders-Continued House of Representatives Committees: Government Operations, Committee on, 26 § 458.320 Military Renegotiation Policy and Review Board, 26 § 458.304 Armed Services, Committee on, 26 § 458.309 Crime; Special Committee to investigate organized crime in interstate commerce, 26 § 458.305 District of Columbia, Committee on, 26 § 458.308 §§ 458.307, 458.307a Government Operations, Committee on, 26 § 458.316 ing with the Enemy Act, 26 §§ 458.315, 458.318 Inspection under regulations of general application: Capital stock tax returns. See Income, profits, capital stock and employment tax returns. Employment tax returns. See Income, profits, capital stock and employment tax returns. Estate and gift tax returns: See also General provisions, below. Filed after June 16, 1933, under Revenue Act of 1932, 26 §§ 458.20-458.24 General provisions applicable to, 26 §§ 458.30-458.38 See also General provisions, below. General provisions: Furnishing of copies of returns, 26 § 458.111 Supplemental documents, records, reports, 26 § 458.112 Income, profits, capital stock and employment tax returns: See also General provisions, above. Inspection of returns under Internal Revenue Code, 26 Husband and wife, joint returns, 26 § 458.53 Individual, 26 § 458.52 Partnership, 26 § 458.54 Trusts, 26 § 458.56 Inspection of returns under Revenue Acts, National Industrial 458.10, 458.30-458.38 Definitions, 26 §§ 458.1-458.4 General provisions, 26 §§ 458.30-458.38 Various returns: Corporations, 26 § 458.10 Estates, 26 § 458.8 Husband and wife, joint returns, 26 § 458.6 Individual, 26 § 458.5 Internal Revenue Service-Continued Administrative provisions common to various taxes-Continued Inspection of returns, 26 Part 458-Continued Inspection under regulations of general application Continued Income, profits, capital stock and employment tax returns-Con. Inspection of returns-Continued Various returns-Continued Partnership, 26 §§ 458.3-458.7 Trusts, 26 § 458.9 Use of original returns and furnishing of copies of returns open to inspection by order of President or under authority of law: Income and excess-profits tax returns, capital stock tax Penalties for disclosure of returns, 26 § 458.84 by, 26 § 458.83 State officers, access to returns by, 26 § 458.82 Returns under Title III of Revenue Act of 1936: Shareholders of corporations, examination of returns by, 26 § 458.91 State taxing officials, inspection of returns by, 26 § 458.90 Use of originals and furnishing of copies of certain returns open to inspection under order of President or under authority of law (income returns including personal holding company and unjust enrichment returns, excess profits returns, capital stock returns, and returns of employment tax on employers), 26 §§ 458.200-458.209 Copies, furnishing of, 26 § 458.205 Corporation returns; special provisions respecting inspection by shareholders and certain State officials, 26 §§ 458.201-458.203 Litigation, use of returns in, 26 § 458.204 Penalties for disclosure of returns, 26 § 458.207 Judgments against United States, representing taxes, penalties, etc.; claims for payment of, 26 § 459.1 Liability of taxpayers: Closing agreements relating to, 26 § 462.1 Postponement, by reason of war, of time for performing acts affecting. See Postponement. Liens, Federal tax, release of; conditions precedent to and issuance of certificates of release, certificates of discharge, etc., 26 Part 453 Limitations, period of, in case of related income taxes; types of adjustments permissible, ascertainment of amount of increase or decrease, application to affiliated groups, etc., 26 Part 473 Motor vehicles transporting contraband articles (firearms, narcotics); seizure of, 26 Parts 466, 468 Narcotics, contraband; seizure, custody and disposition of vessels, vehicles, and aircraft transporting, 26 Part 466 Notes, Treasury. See Treasury notes. Period of limitations. See Limitations. Personal property obtained by Government under distraint proceedings, sale or resale of, 26 Part 454 Playing cards: Exportation without payment of tax, 26 §§ 451.1-451.16 Withdrawal from factories, free of tax, for use of United States, 26 Postponement, by reason of war, of time for performing acts affecting Fed- Armed forces, members of; returns and tax, 26 §§ 472.201-472.203, 472.301, 472.401-472.405 Internal Revenue Service-Continued Administrative provisions common to various taxes-Continued Federal tax liabilities, 26 Part 472-Continued China Trade Act corporations; due dates for tax on income or capital stock, 26 § 472.806 Corporations, trusts, and estates; period of time disregarded, interest Estates. See Corporations, trusts, and estates. 26 §§ 472.901-472.904 General provisions; acts postponed, computation of time, of credit or refund, notices to Commissioner, etc., 26§§ 472.0, 472.1, 472.101472.107 Husband and wife; joint returns, etc.: Where neither is member of armed forces, 26 §§ 472.601, 472.701472.705 Where one is member of armed forces, 26 §§ 472.301, 472.401-472.405 Individuals other than members of armed forces; returns, tax, etc., 26§§ 472.501-472.503, 472.601, 472.701-472.705, 472.901-472.904 Trusts. See Corporations, trusts, and estates. Related income taxes; period of limitation on. See Limitations. Excise taxes, certain, 26 Part 477 See Postponement. Verification of returns by declaration in lieu of oath, 26 Part 475 Rewards for information leading to detection and punishment of persons violating internal revenue laws, 26 § 455.1 Sale or resale of personal property obtained by Government under distraint proceedings, 26 Part 454 Seizure of vessels, vehicles or aircraft transporting contraband articles (narcotics, firearms, counterfeit coins and securities), 26 Parts 466, 468 Snuff. See Tobacco and tobacco manufactures. Stills; drawback of tax on stills exported, 26 §§ 451.32-451.35 Tax liability: Closing agreements relating to, 26 § 462.1 Tax liens. See Liens. Tax returns, inspection of. See Inspection of returns. Tobacco and tobacco manufactures; exportation without payment of tax, 26 $$ 451.1-451.16 Drawback of tax, 26 §§ 451 17-451.31 Reimportation, 26 §§ 451.37 Warehouses, 26 §§ 451.40-451.58 Trading with the Enemy Act, taxes under, on alien property vested in Attorney General on and after December 18, 1941; computation of tax, payment, penalties, claims for refund or credit, etc., 26 Part 452 Treasury notes; acceptance of, in payment of income, estate, and gift taxes, 26 Part 471 Trust companies: Insolvent; assessment and collection of taxes of. See Insolvent banks Postponement, by reason of war, of time for performing acts affecting Vessels or vehicles transporting contraband articles (firearms, narcotics); Violations of internal revenue law; rewards for information leading to detection and punishment of persons violating internal revenue law, 26 § 455.1 Internal Revenue Service-Continued Administrative provisions common to various taxes Continued War (World War II); postponement by reason of, of time for performing certain acts relating to Federal tax liability. See Postponement. Warehouses, bonded internal revenue tobacco export; operation, receipts, withdrawals, etc., 26 §§ 451.40-451.58 Withdrawal from factories free of tax for use of United States of filled cheese and playing cards; bond, permit, records and reports, etc., 26 Part 450 Admissions to theaters, cabarets, etc.; excise tax on, 26 §§ 101.1-101.21, 101.31101.44 Air-conditioning units and components; excise tax on sales by manufacturers, 26 §§ 316.70-316.73 Aircraft: Army and Navy contracts for; taxation of excess profits, 26 Parts 16, 17 Supplies of liquors, tobacco, etc. See Excise tax regulations. Alcohol: Persons, 26 §§ 130.50-130.79 Property, 26 Part 143 Excise tax on. See Excise tax regulations. Federal Alcohol Administration Act, regulations under. See Liquors, distilled spirits, etc. Alcohol Tax Unit: Firearms, contraband, seizures of vessels, vehicles, and aircraft transporting; administrative provisions, 26 Parts 466, 468 Liquors, distilled spirits, etc.; regulations. See Liquors, distilled spirits, etc. Alien property vested in Attorney General, taxation of, under Trading With the Enemy Act; computation of tax, penalties, claims, etc., 26 §§ 452.21-452.27 Aliens: Income tax regulations. See Income and excess profits tax regulations. Ammunition for firearms; excise tax on. See Excise tax regulations. Amusement, places of, admissions to; excise tax on, 26 §§ 101.1-101.21, 101.31101.44 Amusement devices, coin-operated; excise tax on, 26 §§ 323.1-323.22, 323.40323.55 Anti-freeze solutions (denatured alcohol); excise tax on, 26 (1954) §§ 182.798 182.805, 182.849-182.852 Appliances, electric, gas and oil; excise tax on, 26 §§ 316.110, 316.111 Beer; export for use of, 26 (1954) § 245.269 Income tax regulations. See Income and excess profits taxes regulations. Tobacco and products for use of, in Territories; removal from warehouse Arms. See Firearms. Athletic goods; excise tax on sales by manufacturers, 26 §§ 316.90, 316.91 Athletic and sporting clubs, dues and initiation fees; excise tax on, 26 §§ 101.1, 101.22-101.44 Australia, taxation pursuant to convention with. See Treaties and tax conventions. Authority, delegation of; rules applicable to, 26 (1954) Temporary Rule 22 Automobiles, trucks, etc. See Motor vehicles. Banks: Circulation (notes and checks) of banks other than national banks; collec- Internal Revenue Service-Continued Banks Continued Insolvent banks, assessment and collection of taxes where collection would Beer: See also Liquors, distilled spirits, etc. Excise tax on. See Excise tax regulations. Belgium, taxation pursuant to treaties with. See Treaties and tax conventions. Billiard and pool tables; excise tax on, 26 §§ 323.1, 323.30-323.32, 323.40-323.55 Binoculars; excise tax on sales by retailers, 26 § 320.36 Bonds, debentures, capital stock, etc.: Excise tax on issues, transfers, etc., 26 Part 113 Bowling alleys; excise tax on, 26 §§ 323.1, 323.30-323.32, 323.40-323.55 See also Liquors, distilled spirits, etc. Excise tax on. See Excise tax regulations. Business, store, and office machines; excise tax on, 26 §§ 316.140, 316.141 Excise tax on, 26 §§ 310.90-310.134 Exportation without payment of tax, 26 §§ 451.1-451.16, 451.38 Cabarets and similar places of entertainment, admissions to; excise tax on, 26 §§ 101.1-101.21, 101.31-101.44 Cable communications. See Communication services. California Debris Commission; tax imposed by act of March 1, 1893, authorizing Commission to prescribe rates of tax, etc., on debris from hydraulic mining in California, 26 Part 317 Cameras, etc.; excess tax on sale by manufacturers, 26 §§ 316.120-316.122 Canada, taxation pursuant to treaties with. See Treaties and tax conventions. Capital stock. See Bonds, debentures, capital stock. Cards, playing; excise tax, etc. See Excise tax regulations. Carry-back adjustments, of income taxes; extensions of time for payment of taxes by corporations expecting carry-backs, and tentative carry-back adjustments, administrative provisions respecting, 26 Part 474 Certificates of indebtedness. See Bonds, debentures, capital stock, etc. Excise tax on, 26 Part 301 Withdrawal from factories, free of excise tax for use of United States, 26 Part 450 China Trade Act corporations: Income tax provisions, 26 §§ 39.22 (b) (8), 39.116 (f), 39.261-39.265 Postponement of time for paying income tax; administrative provisions, 26 $ 472.806 Cigarette lighters; excise tax, 26 §§ 316.196–316.199, 320.75a Cigars, cigarettes, snuff, etc.; excise tax on. See Excise tax regulations. Claims for payment of judgments against United States; administrative pro visions respecting, 26 § 459.1 Clocks and watches; excise tax on sales by retailers, 26 § 320.34 Closing agreements, relating to tax liability; administrative provisions respect ing, 26 § 462.1 Coca leaves; excise tax on. See Excise tax regulations. Coin-operated amusement and gaming devices; excise tax on, 26 §§ 323.1-323.22, 323.40-323.55 Collection of income tax at source on wages. See Employment tax regulations. Communication services (telephone, telegraph, radio, and cable); excise tax on, 26 §§ 130.1, 130.30–130.47, 130.70-130.79 Consolidated income tax returns for certain affiliated corporations. See Income and excess profits taxes regulations. Construction reserve funds for vessels, establishment of; income tax on, 26 Part 32 Containers, for distilled spirits; excise tax on, 26 (1954) Part 175 |