Index

The abbreviation and number in
parentheses following the index
entry refer to the specific item;
numbers following the parentheses
refer to the page number on which
it appears.

CD

Key to Abbreviations:
RR Revenue Ruling
RP Revenue Procedure
TD Treasury Decision

Court Decision
PL Public Law
EO Executive Order
DO

Delegation Order
TDO Treasury Department Order
TC Tax Convention
SPR Statement of Procedural

Rules
EMPLOYMENT TAXES
Account numbers (See: Identifying

numbers)
Administration:
Authority to issue, serve, and en-

force summons, administer oaths

(TD 7297) 364
Organization and functions of the

Service 440
Reopening closed cases (RP 5) 416
Time for performance of acts, legal

holidays (TD 7309) 362
American employer (See: Employer-

employee)
Appeals:
Procedural rules, reopening closed

cases not docketed in Tax Court,
approval of Assistant Regional
Commissioner (Appellate) (SPR)

501
Unagreed audit cases, district con-

ference procedures revised (RP

4) 414
Books and records:
Examination, authority to issue,

serve and enforce summons (TD

7297) 364
Citizens, Guam, American employer

(RR 304) 301
Claims (See: Refunds and credits)

EMPLOYMENT TAXES—Continued EMPLOYMENT TAXES—Continued
Collection of tax:

Employment—Continued
FICA, parent and subsidiary cor Police officers, off-duty, traffic con-

porations, prior years, guidelines trol at bank (RR162) 297
(RP 16) 437

Students, university employees, sum-
Menominee Indians (PL 93-197) mer studies (RR 109) 288
377

Examination of records and returns
Tax liability reduced to judgment (See: Books and records; Returns)
(TD 7305) 339

Extension of time, form W-2, state-
Court decisions:

ment to employees, employment
Bob Jones University (CD 1962)

terminated in 1974 (RP 15) 437
354

Federal Services, Comprehensive Em-
Credits (See: Refunds and credits)

ployment and Training Act of 1973,

Job Corps enrollees (PL 93-203)
Criminal prosecutions, procedural

379
rules, processing cases after investi-
gation, notification of taxpayer

Foreign employees, Guam, American
(SPR) 501

employer (RR 304) 301
Delegation of authority:

Government depositary:
Consents fixing period of limitation

Deposits (RR 126) 337
(DO 42 (Rev. 4)) 410

Deposits, religious order, vow-of-
Employer-employee:

poverty members (RR 85) 338

Government employees (See: Federal
Baby sitters, day care service (RR

services; Instrumentalities)
45) 289
Comprehensive Employment and

Homeworkers:

Weavers of Christmas wreaths (RR
Training Act of 1973, Job Corps

62) 291
enrollees (PL 93-203) 379

Identifying numbers:
Employer:

Requirements (TD 7306) 335
Corporation or corporation's part-
ner-owners (RR 180) 298

Instrumentalities:
Guamanian employees, FUTA

Federal Financing Bank (PL 93-
(RR 304) 301

224) 379
Gravediggers (RR 219) 295

Police officers, off-duty, traffic con-

trol at bank (RR 162) 297
Homeworkers, weavers of Christmas
wreaths (RR 62) 291

International organizations:
Police officers, off-duty, traffic con-

European Space Research Organiza-
trol at bank (RR 162) 297

tion (EO 11760) 411
Salesmen:

International Organizations Immu-
Cable television subscriptions

nities Act, Organization of Afri-

can Unity (PL 93-161) 377;
(RR 111) 294

(EO 11767) 411
Services for manufacturers' rep-
resentative (RR 98) 292

Levy:

Administration of real estate re-
Stonecutters (RR 110) 293

deemed by U.S. (TD 7305) 339
Telephone directory distributors

Tax liability reduced to judgment
(RR 220) 290

(TD 7305) 339
Employer identification numbers (See:

Wrongful (TD 7305) 339
Identifying numbers)

Liability for tax:
Employment:

Employee FICA tax paid by em-
Comprehensive Employment and ployer without deduction from

Training Act of 1973, Job Crops wages (RR 75) 19
enrollees (PL 99-203) 379

FICA, parent and subsidiary cor-
Magazine subscription salespeople porations, prior years, guidelines
(RR 232) 289

(RP 16) 437

EMPLOYMENT TAXES—Continued EMPLOYMENT TAXES—Continued EMPLOYMENT TAXES—Continued
Liability for tax-Continued

Refunds and credits—Continued Suits-Continued
Small business corporation. share employer, special refund of FICA Quiet title actions, U.S. as defend-
holder dividends (RR 44) 287 (SPR) 501

ant (TD 7305) 339
Liens:
Regulations:

Trade or business (See: Self-employ.
Enforcement, judicial, sale bids by

26 CFR 301.6322, 301.6502, 301. ment tax)
U.S. (TD 7305) 339

6502-1, 301.6532, 301.7402, 301. Wages:
Redeemed real estate, administra-

7403, 301.7403-1, 301.7421, 301.-

Dismissal payments provided under
tion (TD 7305) 339
7424, 301.7424-1, 301.7505, 301.-

employment contract (RR 252)
Tax liability reduced to judgment

7505-1, 301.7506, 301.7506-1, 287
(TD 7305) 339

301.7809, amended; 301.6532-3, Employee FICA tax paid by em-
Limitation period:

301.7424-2, 301.7426, 301.7426-1,

ployer without deduction from
Suits, wrongful levy (TD 7305)

301.7810, added; liens and levies, wages (RR 75) 19
339

suits, sales and administration of FICA, parent and subsidiary cor-

redeemed property with respect
Officers and employees of the Service:

porations, prior years, guidelines
thereto (TD 7305) 339

(RP 16) 437
Authority to issue, serve, and en-
26 CFR 301.6676-1, 301.7701-11,

Procedural rules, more than one
force summons, administer oaths

301.7701-12, amended; require-
(TD 7297) 364

employer, special refund of FICA

ments for requesting and furnish (SPR) 501
Payment of tax (See: Government ing of identifying numbers (TD Small business corporation, share-
depositary)

7306) 335

holder dividends (RR 44) 287
Period of limitation (See: Limitation 26 CFR 301.7503-1, amended; time withholding:
period)

for performance of acts, legal

Employee FICA tax paid by em-
Publicity of information:

holidays (TD 7309) 362

ployer without deduction from
Comments on proposed rule making,
26 CFR 301.7601-1-301.7604-1,

wages (RR 75) 19
public inspection and copying

301.7606-1, 301.7622-1, amended;

Liability for taxes, small business
(SPR) 503
authority to issue, serve, and

corporation (RR 44) 287

enforce summons,
Railroad retirement:

administer
oaths (TD 7297) 364

Magazine subscription salespeople
Compensation, State youth oppor-

(RR 232) 289
26 CFR 601.106, 601.107, 601.401,
tunity program payments (RR

State youth opportunity program

amended; miscellaneous amend-
50) 22

payments (RR 50) 22
ments (SPR) 501
Computation of tax, Forms CT-1
and CT-2 (RP 13) 435

26 CFR 601.601, 601.702, amended; ESTATE AND GIFT TAXES

comments on proposed rule mak- ADMINISTRATIVE
Employer, real estate company

ing (SPR) 503
owned by railroad (RR 121) 300

Administration:
Returns:
Rate determination, quarterly 299

Authority to issue, serve, and en-
Examination, reopening closed cases
U.S. Railway Association and Con-

force summons, administer oaths
(RP 5) 416
solidated Rail Corporation (PL

(TD 7297) 364
Time for filing, time for perform-
93-236) 383

Organization and functions of the

ance of acts, legal holidays (TD
Rates of tax:

7309) 362

Service 440
Employment and self-employment

Seizure of property (See: Levy)
Seizure of property (See: Leru.

Reopening closed cases (RP 5) 416
(PL 93-233) 380

Time for performance of acts, legal
Self-employment tax:
Receipts, forms W-2, employment ter-
Gravediggers (RR 219) 295

holidays (T.D 7309) 362
minated in 1974 (RP 15) 437

Telephone directory distributors Appeals:
Refunds and credits:

(RR 220) 290

Procedural rules, reopening closed
FICA, parent and subsidiary cor- Students, employed by university, sum-

cases not docketed in Tax Court,
porations, prior years, guidelines
mer study and research (RR 109)

approval of Assistant Regional
(RP 16) 437
288

Commissioner (Appellate) (SPR)
FICA tax of employee, paid by em- Suits:

ployer without deduction from Civil actions by persons other than Unagreed audit cases, district con-
wages (RR 75) 19
taxpayers (TD 7305) 339

ference procedures revised (RP
Procedural rules, more than one Intervention (TD 7305) 339

4) 414

501

Injund cocon T

ADMINISTRATIVE-Continued
Books and records:
Examination, authority to issue,

serve, and enforce summons (TD

7297) 364
Collection of tax:
Tax liability reduced to judgment

(TD 7305) 339
Court decisions:
Bob Jones University (CD 1962)

354
Criminal prosecutions, procedural

rules, processing cases after investi-
gation, notification of taxpayer

(SPR) 501
Delegation of authority:
Consents fixing period of limitation

(DO 42 (Rev. 4)) 410
Transfer certificates (DO 144) 411
Examination of records and returns

(See: Books and records; Returns)
Levy:
Administration of real estate re-

deemed by U.S. (TD 7305) 339
Tax liability reduced to judgment

(TD 7305) 339
Wrongful (TD 7305) 339
Liens:
Enforcement, judicial, sale bids by

U.S. (TD 7305) 339
Estate tax, release or partial dis-

charge of property, issuance of
transfer certificates (TD 7302)

331
Redeemed real estate, administra-

tion (TD 7305) 339
Tax liability reduced to judgment

(TD 7305) 339
Limitation period:
Suits, wrongful levy (TD 7305)

339
Officers and employees of the Service:
Authority to issue, serve, and enforce

summons, administer oaths (TD

7297) 364
Period of limitation (See: Limitation

period)
Publicity of information:
Comments on proposed rule mak-

ing, public inspection and copying
(SPR) 503

ADMINISTRATIVE—Continued ADMINISTRATIVE—Continued
Rates of tax, estates of nonresident Statute of limitations (See: Limitation
aliens (TD 7296) 255

period)
Regulations:

Suits :
26 CFR 20.0-1, 20.0-2, 20.2013-2— Civil actions by persons other than

20.6325-1, 25.2501-1, 25.2511-1, taxpayers (TD 7305) 339
25.2511-3, and intermediate sec Injunction prohibiting assessment
tions amended; 20.2107, 20. and collection (CD 1962) 354
2107-1, 20.2108, added; credit Intervention (TD 7305) 339
for foreign death taxes and trans Quiet title actions, U.S. as defend.
fers of nonresidents not citizens ent (TD 7305) 339

of the U.S. (TD 7296) 255 Tax Court:
26 CFR 20.6091-1, 20.6325-1, 25. Rules of practice and procedures

6091-1, amended; place for filing (Annc't 7) 504
returns and issuance of transfer

ESTATE
certificates (TD 7302) 331
26 CFR 301.6322, 301.6502, 301.- Administration (See: ADMINIS-
6502-1, 301.6532, 301.7402, 301.- TRATIVE)
7403, 301.7403-1, 301. 7421, 301.- Aliens (See: Nonresidents)
7424, 301.7424-1, 301.7505, 301- Alternate valuation (See: Valuation)
7505-1, 301.7506, 301.7506-1, Annuities :
301.7809, amended; 301.6532-3, Self-employment plan (RR 119)
301.7424-2, 301.7426, 301.7426-1, 276
301.7810, added; liens and levies, Appeals (See: ADMINISTRATIVE)
suits, sales, and administration of Bank deposits, nonresident aliens, situs
redeemed property with respect (TD 7296) 255
thereto (TD 7305) 339

Charitable, etc., transfers:
26 CFR 301.7503-1, amended; time Bequest to Zuni Indian Pueblo (RR

for performance of acts, legal 179) 279
holidays (TD 7309) 362

Residuary estate, ascertainable re-
26 CFR 301.7601-1—301.7604-1, mainder (RR 97) 281

301.7606-1, 301.7622-1, amended; Trust remainder or income, split-
authority to issue, serve, and en interest, value (RP 6) 417
force summons, administer oaths Collection of tax (See: ADMINIS-
(TD 7297) 364

TRATIVE)
26 CFR 601.106, 601.107, amended; Community property:
miscellaneous amendments (SPR) Wife's interest, New Mexico (RR
501

284) 276
26 CFR 601.601, 601.702, amended; Credits against tax:

comments on proposed rule mak Foreign taxes, similar credit require-
ing (SPR) 503

ment (TD 7296) 255
Returns:

State death taxes, limitation, non-
Examination:

resident aliens (TD 7296) 255
Charitable deduction, remainder Deductions (See specific subject head-

or income interest, split-interest i ngs)
trust (RP 6) 417

Delegation of authority (See: AD-
Reopening closed cases (RP 5) MINISTRATIVE)
416

Examination of records and returns
Place for filing, nonresidents (TD (See: ADMINISTRATIVE: Re-
7302) 331

turns)
Time for filing, time for perform- Foreign taxes (See: Credits against

ance of acts, legal holidays (TD tax)
7309) 362

Forms (See: ADMINISTRATIVE)

ife's inter- SiTRATIVE: Les See: ADMINIS-

377

331

ESTATE-Continued
ESTATE-Continued

GIFT—Continued
Gross estate (See also specific subject Seizure of property (See: ADMINIS- Gifts:
headings) :

Intangible personal property, non-
Communuity property, wife's inter- Situs of property, debt obligations, resident aliens (TD 7296) 255
est, New Mexico (RR 284) 276 bank deposits (TD 7296) 255

Political organizations, exclusion,
Indebtedness (See: Securities) Statute of limitations (See: ADMIN evidentiary requirements (RR
Indians:

ISTRATIVE: Limitation period) 199) 285
Bequest to Zuni Indian Pueblo (RR

Suits (See: ADMINISTRATIVE) Levy (See: ADMINISTRATIVE)
179) 279
Тах:

Liens (See: ADMINISTRATIVE)
Menominee, transfers (PL 93-197)

Credits (See: Credits against tax) Limitation period (See: ADMINIS-
Tax Court (See: ADMINISTRA. TRATIVE)

TIVE)
Interests in property:

Minors:
Trusts:
Community property, wife's interest,

Right to compel distribution of trust
Charitable remainder or income,
New Mexico (RR 284) 276

corpus (RR 43) 285
Life insurance proceeds, corporate-

split-interest, value (RP 6) 417

Nonresidents:
Trust remainder subject to power of
owned policy (TD 7312) 277

Intangible personal property (TD

invasion (RR 97) 281
Levy (See: ADMINISTRATIVE)

7296) 255
Valuation:

Place for filing returns (TD 7302)
Liens (See: ADMINISTRATIVE) Alternate:
Life insurance:

Computation, six-month period

period

Pe

Period of limitation (See: ADMINIS-
Proceeds, corporate-owned policy

(RR 260) 275

TRATIVE: Limitation period)
(TD 7312) 277
General:

Property:
Limitation period (See: ADMINIS Stock, proceeds of corporate-

Interests, trust, right of minor-bene-
TRATIVE)

owned life insurance (TD

ficiary to compel corpus distribu-
Marital deduction:

7312) 277

tion (RR 43) 285
Formula marital deduction clause GIFT

Situs, intangible, nonresident aliens
(RR 42) 281

(TD 7296) 255
Surviving spouse, life estate with Administration (See: ADMINIS- Rates of tax i See: ADMINISTRA.
power of appointment, New York TRATIVE)

TIVE)
(RR 120) 282
Aliens (See: Nonresidents)

Returns (See: ADMINISTRATIVE)
Nonresidents:
Annuities:

Seizure of property (See: ADMINIS-
Debt obligations, bank deposits (TD Self-employment plan (RR 119) TRATIVE: Levy)
7296) 255

276

Situs of property (See: Property)
Exemption (TD 7296) 255

Appeals (See: ADMINISTRATIVE) Statute of limitations (See: ADMIN-
Place for filing returns (TD 7302) Collection of tax (See: ADMINIS-

ISTRATIVE: Limitation period)
331
TRATIVE)

Suits (See: ADMINISTRATIVE)
Puerto Rican, resident of Virgin Is- Delegation of authority (See: AD-

Tax Court (See: ADMINISTRA-
lands at death (RR 25) 284

TIVE)
MINISTRATIVE)
Rates of tax (TD 7296) 255 Examination of records and returns

Trusts:
Period of limitation (See: ADMINIS (See: ADMINISTRATIVE: Re-

Right of minor-beneficiary to com-
TRATIVE: Limitation period) turns)

pel corpus distribution (RR 43)
Rates of tax (See: ADMINISTRA. Exclusions:
TIVE)

Gift to political organizations, evi- EXCISE TAXES
Regulations:

dentiary requirement (RR 199)
26

Administration:
CFR 20.2031-2,

285
20.2042-1,

Authority to issue, serve, and en-
Menominee Indians, transfers (PL
amended; treatment of proceeds
of corporate-owned life insurance

force summons, administer oaths
93-197) 377

(TD 7297) 364
(TD 7312) 277
Exemption, intangible property, non-

Organization and functions of the
Returns (See: ADMINISTRATIVE) resident aliens (TD 7296) 255

Service 440
Securities, U.S. debt obligations, bank Forms (See: ADMINISTRATIVE) Reopening closed cases (RP 5) 416
deposits, nonresident alien (TD Future interests (See: Exclusions; Time for performance of acts, legal
7296) 255
Property: Interests)

holidays (TD 7309) 362

285