Internal Revenue Service—Continued Vodka, regulations for distilled spirits applicable to. See Excise tax regulations. Wagering, excise tax and special occupational tax on, 26 Part 325 Wages, collection of income tax at source on: See also Employment tax regulations. Credit for tax withheld, 26 §§ 39.35-1, 39.35-2 War (World War II); postponement by reason of war, of time for performing certain acts relating to Federal tax liability, 26 Part 472 Warehouses, for liquors, tobacco, etc.; excise tax provisions respecting. See Excise tax regulations. Watches; excise tax on sales by retailers, 26 § 320.34 Whiskey: See also Liquors, distilled spirits, etc. Excise tax on. See Excise tax regulations. Wholesale or retail dealers in liquors; excise tax on. See Excise tax regulations. Wine: See also Liquors, distilled spirits, etc. Excise tax on. See Excise tax regulations. Withholding income tax at source: Alien individuals, nonresident, 26 § 39.143 On wages: See also Employment tax regulations. Credit against income tax for tax withheld, 26 §§ 39.35-1, 39.35-2 Tax-free covenant bonds, 26 § 39.143-1 (b) International agreements, etc. See International relations. International Bank for Reconstruction and Development: Bretton Woods Agreements Act; reports under section 15 (a) to be filed with Securities and Exchange Commission by Bank, 17 Part 285 Export-Import Bank of Washington; relationship to, 12 § 402.9 Securities of; sale, 12 § 220.108 International Boundary and Water Commission: Alien officers or employees of, entering United States in connection with official duties, exemption from certain documentation requirements, 22 §§ 41.6, 53.28 (d) Claims arising for damages occurring as result of project administered by American Commissioner; State Department regulations, 22 §§ 62.20-62.24 International claims: Awards, payment on account of; regulations of Account Bureau, 31 Part 250 Regulations respecting. See Foreign Claims Settlement Commission of United States. International Cooperation Administration, State Department: Assistance to cooperating countries, procedures for furnishing, 22 Part 201 Contracts and deliveries eligible for financing, 22 § 201.5 General provisions incorporated in procurement authorizations, 22 § 201.6 Government agencies, procurement by, 22 § 201.9 Non-project type assistance; applications, allotments, authorizations, etc., 22 § 201.3 Ocean transportation, 22 § 201.7 Project type assistance; allotments, agreements, orders, etc., 22 § 201.4 Banking institutions, issuance of letters of commitment to, in connection Responsibilities of banking institutions respecting letters of commitment, 22 § 201.22 Definition of terms, 22 § 201.1 Importers and suppliers, responsibilities of; contracts, marking, etc., 22 §§ 201.10-201.13 Price provisions: Bulk purchase of commodities, 22 § 201.20 Purchase prices, 22 § 201.21 International Cooperation Administration, State Department-Continued Assistance to cooperating countries, procedures for furnishing, 22 Part 201-Con. Reimbursement for assistance, 22 §§ 201.14-201.19 Documents required for reimbursement, 22 § 201.18 Government agencies, procurement by, 22 § 201.19 To banking institution, 22 § 201.16 To supplier, 22 § 201.17 Reimbursement for specific procurement payments by cooperating country, 22 § 201.15 Types of reimbursement, 22 § 201.14 Suppliers, responsibilities of; contracts, marking, etc., 22 §§ 201.10-201.13 Export-Import Bank of Washington; designation of, as agent for Administrator in connection with guaranties of certain investments abroad under Mutual Security Act of 1954, 22 § 204.4 Foreign relief: Ocean shipments of supplies by voluntary nonprofit relief agencies, 22 Registration of agencies for voluntary foreign aid, 22 Part 203 Guaranties of certain investments abroad, under Mutual Security Act of 1954, 22 Part 204 Application for guaranties, place of filing, etc., 22 § 204.3 Effect of making investment prior to issuance of guaranty, 22 § 204.5 Export-Import Bank of Washington; designation of, as agent for the Administrator, 22 § 204.4 Ocean shipments of supplies for foreign relief, by voluntary nonprofit relief agencies; payment of ocean freight charges, etc., 22 Part 202 Procurement by foreign countries; procedures for furnishing assistance respecting. See Assistance to cooperating countries. Registration of agencies for voluntary foreign aid; application for registration, requirements, etc., 22 Part 203 International Joint Commission, United States and Canada: Rules of procedure; meetings, hearings, etc., in connection with applications for approval for use of waters, 22 Part 401 International organizations, public: Documentation of representatives, 22 §§ 41.90-41.92 Federal personnel, transfers to public international organizations, 5 Part 26 Foreign government representatives to; admission to United States as nonimmigrants, 8 Part 214g Immigration regulations affecting officials of, foreign representatives to, etc., 8 Part 214g Importations by members; customs regulations, 19 §§10.30a, 10.30b List of organizations, 19 § 10.30a Income tax, exemption from, 26 § 39.116-2 (b) Loyalty of personnel, 5 Part 501 International Organizations Employees Loyalty Board: Operations of Board, 5 Part 501 General provisions respecting officers, hearings, responsibilities of Board, etc., 5 §§ 501.1-501.14 Notification of individual concerned, 5 § 501.16 Transmission of determination to Secretary of State, 5 § 501.15 International Pacific Halibut Commission: Members of staff entering United States temporarily (from Canada) in connection with official duties, not required to present passports or visas in wartime, 22 § 53.28 (c) Pacific halibut fisheries; seasons, licenses and permits, gear, etc., 50 Part 301 International Peace Memorial; elevator fee, etc., 36 §§ 13.1, 13.12 (b) International relations: See also Foreign countries, governments; and State Department. Aviation, International, Convention on, Annex 2 (Rules of the Air); compliance with, by aircraft over high seas, 14 § 60.1a Arms, ammunition, implements of war, etc., international traffic in. See State Department. Banking, international: Gold, acquisitions and dispositions of, by Federal Reserve banks for settlement of international balances; regulations of Monetary Offices, Treasury Department, 31 §§ 54.28-54.30 Regulations respecting international banking. See Export-Import Bank of Washington; Federal Reserve System; and International Bank for Reconstruction and Development. Securities of international banking organizations; regulations respecting registration of brokers, dealers, etc., 17 §§ 240.12d3-11, 240.15a-3, 240.15am-1 Conventions or treaties with various countries. See Treaties, conventions, etc. Cultural-cooperation programs, international, regulations respecting, 22 Parts 65, 66, 67, 68 Educational, etc., material; agreement for facilitating international circulation of visual and auditory materials of educational, scientific and cultural character: Countries which have signed or ratified agreement, 22 § 502.10 (b) Mail, international; postal regulations. See Post Office Department. Amateur radio operators; extracts from International Telecommunications Canada: Convention on radio operation by amateurs, 47 Part 12, Appendix 4 Silent period, international; radio transmission during, by fixed public Taxation of income pursuant to treaties with certain countries. See Internal Revenue Service. Trade, international; export control. See Foreign Commerce Bureau. Trade agreements. See Trade agreements. Traffic, international, instruments of (aircraft, motor vehicles, bridges, tunnels, cables, etc.); customs entry, 19 § 10.41 Treaties with various countries. See Treaties, conventions, etc. Whaling: Functions of customs officers under International Whaling Convention, 19 § 12.30 Regulations respecting. See International Whaling Commission. Wheat Agreement, International; export of wheat and wheat-flour under, 6 Part 481 International Whaling Commission: Functions of customs officers under International Whaling Convention and regulations, 19 § 12.30 Whaling; factory ship operations, taking of whales, closed areas and season, catch quotas, etc., 50 Part 351 Interned American citizens, or prisoners of war, detention benefits for. See Foreign Claims Settlement Commission. Internships in public health hospitals; regulations respecting. See Public Health Service. Interpreters: At military court proceedings; fees for, 32 § 534.4 Use of, by local Selective Service boards; regulations respecting appointment, authorization, oath, 32 §§ 1604.81, 1612.24 Interrelationships of companies. See Interlocking relationships. Interstate Commerce Act, carriers reporting under; registration of unissued securities under Securities Exchange Act of 1934, 17 § 240.12d3-10 - Interstate Commerce Commission: Abandonment of railroad lines; certificates of public convenience and necessity Accessories and parts required for motor carriers. See Motor carriers. Explosives and other dangerous articles, accidents in connection with Railroads. See Reports and statistics. Accounts, uniform system of, for various carriers and companies: Cars, persons furnishing. See Persons furnishing cars or protective services against heat or cold. General instructions, etc., 49 §§ 14.04, 14.04-1 Credit, 49 §§ 14.301, 14.302, 14.306 Debit, 49 §§ 14.307-14.317 Revenue accounts: Motor carrier revenue, 49 § 14.122 Operating revenues, 49 §§ 14.02-14.02-4 Other railway operations (station, storage, demurrage, rents, etc.), Steam railway revenue, 49 § 14.120 Transportation, 49 §§ 14.101-14.109 Road and equipment: General instructions, etc., 49 §§ 14.06-14.06-13 Road and equipment accounts, 49 §§ 14.500-14.551 Express companies, 49 Part 18 Equipment accounts. See Real property and equipment accounts. General balance sheet accounts: Credits, 49 §§ 18.528-18.554 Debits, 49 §§ 18.501-18.527 Form of general balance sheet statement, 49 § 18.500 Interstate Commerce Commission-Continued Accounts, uniform system of, for various carriers and companies-Continued. Express companies, 49 Part 18—Continued Income accounts: Credits, 49 §§ 18.301-18.313 Debits, 49 §§ 18.314-18.332 Form of income statement, 49 §§ 18.300 Instructions, general, 49 §§ 18.01-0-18.01-3 Loss. See Profit and loss accounts. General, 49 §§ 18.53-18.62 Maintenance, 49 §§ 18.1-18.32 Special instructions, 49 §§ 18.0-1-18.0-10 Transportation, 49 §§ 18.37-18.52 Operating revenue accounts: Contract payments; express privileges, 49 § 18.104 Transportation, 49 §§ 18.101-18.103 Profit and loss accounts: Credits, 49 §§ 18.401-18.406 Debits, 49 §§ 18.407-18.417 Special instructions, 49 § 18.4-1 Real property and equipment accounts: Equipment, 49 §§ 18.205-18.218 Special instructions, 49 §§ 18.2-1-18.2-8 Freight forwarders, 49 Part 440 Applicability of regulations, 49 § 440.00-2 Commission's order prescribing accounts, 49 § 440.00 General instructions, 49 §§ 440.0-440.0-7 Definitions, 49 § 440.0-2 Delayed items and adjustments, 49 § 440.0–4 Depreciation and amortization accounting, 49 § 440.0-5 Introduction, 49 § 440.0 Questions, submission of, 49 § 440.0-7 Records, 49 § 440.0-1 Unaudited items, 49 § 440.0-3 Introduction, 49 § 440.00-1 Prescribed accounts: Balance sheet: Accounts: Credit, 49 §§ 440.200-440.280 Instructions: Income: General instructions, 49 §§ 440.0-21-440.0-28 Property investment instructions, 49 §§ 440.0-41-440.0-43 Accounts, 49 § 440.400-440.433 Instructions, 49 §§ 440.0-61-440.0-63 Operating expenses: Accounts, 49 §§ 440.601-440.630 Instructions, 49 §§ 440.0-81-440.0–83 Operating revenues: Accounts: Incidental revenue; storage, rent, etc., 49 §§ 440.521440.523 Transportation purchased, debit, 49 §§ 440.510-440.514 Transportation revenue, 49 § 440.501 Instructions, 49 §§ 440.0-71, 440.0-72 |