INDEX INTERNAL REVENUE BULLETINS 1959-9 THROUGH 1959-13 For index of items published during the last six months of 1958, see I.R.B. 1959-1, dated ADMINISTRATIVE: Abatements (See: CREDITS and Refunds). Administration: Item No. IRB Delegation of authority, destruction of forfeited coin- District Directors, authority to make credits and Appeals: Appellate Division: Excess profits tax cases, §§ 601.107(a)(1) & j-------- 13, 32 Hearings, 8601.106 (c) .. 15, 32 Reopening of settlement negotiations, § 601.106(f) 13, 32 (9). Tax Court settlements, § 601.107(a) (2). 13, 32 Transfer or withdrawal of Tax Court, § 601.106(e). j. Enrollment, recognition, duties and restrictions....... Dept. Cir. 7,6 Practice without enrollment, recognition, conferences Recognition, informal conferences, § 601.105(c) (5) - - j. 13, 32 c-6364.. 12, 16 Collections: Employment taxes not withheld, § 601.401 (a) (6) - - Computations on returns (See: TAX: COMPUTATIONS). Court decisions (See: COURT DECISIONS). a Revenue Rulings. b Revenue Procedures. c Treasury Decisions. d Court Decisions. e Public Laws. f Executive Orders. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. 13, 32 13, 32 INDEX-Continued ADMINISTRATIVE-Continued Credits and refunds: Delegation of authority to District Directors... Depletion, 1954 rates applied to years ending in 1954, § 1.613-6. Employment taxes, § 31.3503-1.. Excise taxes, gasoline snow plows and sanders.. Form 1040A, computation by district director, § 601.105 Gasoline, nonhighway use claim on farm use form.... Item No. g-40_ Gift tax, overassessment of wife, deficiency of spouse IRB 8, 32 c-6361. 10, 21 a-39_. 4,33 e-6340_ 1, 16 3, 13 Unlimited deduction to individuals of charitable contri- 13, 32 c-6352 6, 44 Deferments, gain from sale of residence by member of Armed Assessment, 90-day letter, § 601.103 (c) (2) - Depletion, 1954 rates applied to years ending in 1954, j.. 13, 32 a-39_ 4,33 g-40_ 6, 61 c-6361... 10, 21 c-6364... 12, 16 Installment payments, corporation, § 1.6152-1.. c-6364 12, 16 Ministers, social security coverage, royalties from re- a-50-- 6, 14 Fiduciaries, authorization to act for employer in employ- ment tax matters, § 31.3504-1. Forfeitures, coin-operated gaming devices, authorized de- c-6339--. struction. Forms (See: RETURNS). a Revenue Rulings. b Revenue Procedures. c Treasury Decisions. d Court Decisions. f Executive Orders. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. c-6354--- 6, 19 1, 14 INDEX-Continued ADMINISTRATIVE-Continued Item No. Government depositary, employment taxes, §§ 31.6302(c)-1 c-6354--- IRB and page 6, 19 Individual, Form 1040a, use thereof, § 601.104(a)(1)------ j------ 13, 32 Retention of records, §1.6001-1. c-6364-.. 12, 16 Select Committee of the Senate, labor management f-10801.. 9, 26 Interest: Overpayments, refunds derived from charitable con- Deficiencies, suspended assessment, personal holding b-1.............. tributions, §39.120-1. Levy, cash surrender value of insurance policy, insured Liens, cash surrender value of insurance policy, insured Limitation period, unlimited deduction to individuals of Notice, requirement of returns, statements or records, c-6364--- Partnerships, prohibited associations, enrolled attorneys and Dept. Cir. 7,6 230. Practice before the Internal Revenue Service (See: ATTOR- NEYS AND AGENTS). Publicity of returns and information, except organizations, j-------- 13, 32 § 601.702 (a) (8). Records: Documentary stamp taxes: Sales or transfers: Certificates of indebtedness, §§ 43.4351-5, c-6351... Employment taxes, §§ 31.6001-1 through 31.6001-5... c-6354- 6, 19 26 CFR 148.1-1, 148.1-2, payment of documentary c-6349... 4,39 26 CFR 148.1-3, 148.1-4, temporary rules, tax-free c-6344... 3, 24 zations. 26 CFR 148.1-5, temporary rules, determination of c-6355... 6, 57 26 CFR 148.1-6, temporary rules, collection by pro- c-6347... a Revenue Rulings. b Revenue Procedures. c Treasury Decisions. d Court Decisions. e Public Laws. f Executive Orders. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. 3, 37 INDEX-Continued Filing requirements, § 601.401(a) (3) - ADMINISTRATIVE-Continued Returns: Item No. Corporation, forms and filing requirements, §§ 1.6011-1, c-6364... 1.6012-2. Employment taxes: IRB and page 12, 16 j- - - -. General 13, 32 rules, §§ 31.6011(a)-1 through c-6354... 31.6011(a)-7. 6, 19 Estate tax, inspection, Select Committee of the Senate, f-10801.. 9, 26 Estates and trusts, information, § 1.6034-1------ a-90... Exemption certificates, temporary rules, § 148.1-4. Exempt organizations, failure to file, incomplete a-95... Fiduciary: Court-appointed trustee of proceeds of realty sale.. Forms: Authorization and fee statement, use by unenrolled b-3------ 11, 44 13, 32 13, 32 12, 95 7,29 c-6356.. 8, 10 c-6343- -- 4, 20 3, 24 6, 61 c-6364... 12, 16 c-6364... 12, 16 c-6364___ 12, 16 1040NB, nonresident alien not engaged in business § 1.6081-3. 7004, application for automatic extension of time c-6364... 12, 16 W-2, information, persons engaged in trade or 85-5, application for social security number, self- c-6364--- 12, 16 c-6364--- 12, 16 Fractional year, time for filing, § 1.6071-1- c-6364... Gift tax: 12, 16 Contribution to political party- Inspection, Select Committee of the Senate, labor- f-10801.. 9, 26 |