Excessive content, removal from volatile fruit-flavor a-53..... 6, 55 Taxpaid, flavoring extracts, medicinal or toilet prepa- Drawback, allowance by Customs, taxpaid alcohol in Customs, drawback allowance, alcohol in flavoring extracts, Distilled spirits, losses by disasters, claims procedure.---- Fermented malt liquors (See: Beer). Forms, 27-G, approval, increased alcohol content in volatile Limitation period, filing claims, alcoholic beverages, losses Losses, alcoholic beverages, floods and disasters, claims procedure. Materials, distilled water, dilution of volatile fruit-flavor Nonbeverage products, flavoring extracts, medicinal or c-6357-.. 8, 23 Customs. Regulations: 26 CFR 252.1, 252.180-252.184, 253.20, 253.200, c-6357--- 8, 23 preparations. Volatile, fruit-flavor concentrates, dilution with distilled a-53----- 6, 55 COURT DECISIONS: INDEX-Continued Guardian Life Insurance Co.; United States v. (See Metro- politan Life Insurance Co.). Metropolitan Life Insurance Co.; United States v-- EMPLOYMENT TAXES: 6, 16 Agricultural labor, milk-tester, dairy herd improvement a-51----- Credits (See: ADMINISTRATIVE: Credits and refunds). Attorney, title searcher.. Employer, acts to be performed by agents, § 31.3504-1----- c-6354... 6, 19 a-49----- Farming, milk-tester, dairy herd improvement asso- 6, 12 6, 16 Extension of time (See: ADMINISTRATIVE: Extension Employment, ministers, nonministerial services for religious a-50..... 6, 14 of time). Railroad retirement: Records (See: ADMINISTRATIVE: Records). Ministers, nonministerial services for religious organization, a-50----- Included-excluded services, withholding, milk-tester, dairy a-51----- 6, 16 6, 14 Returns (See: ADMINISTRATIVE: Returns). Refunds (See: ADMINISTRATIVE: Credits and refunds). Regulations: 26 CFR 31.3501-31.3504-1, general employment tax c-6354... Returns (See: ADMINISTRATIVE: Returns). Wages: Food items, etc., distributed by employer to employees. EXCISE TAXES: Communications: Computation of tax, telephone and telegraph service, c-6356... §§ 42.4254-1, 42-4254-2. 8, 10 INDEX-Continued EXCISE TAXES-Continued Automobiles, etc., parts and accessories, "manhole covers. General, determination of constructive sale price, Narcotics, addiction-forming drugs.... Regulations: 26 CFR 42.4251-42.4254-2, communications services 26 CFR 43.0-1 through 43.4383-1, documentary stamp Returns (See: ADMINISTRATIVE: Returns). Records, 88 43.4331-5, 43.6001-2 c-6351. 5, 17 Registration of brokers, exchanges, and c-6351.. 5, 17 Exemptions, contribution to political party- Deductions-Miscellaneous, contribution to political party. a-57... Returns (See: ADMINISTRATIVE: Returns). 8, 22 a-57... 8, 22 Specific exemption (See: Exemptions). INCOME TAX: Alimony: Contingent payments. -- Assessments of tax (See: ADMINISTRATIVE: Assess- Transfer of appreciated securities to trust, discharge of 5, 73 Compensation received: Salaries, fees, etc., retroactive pay adjustment.. a-48.. 6, 11 Property other than cash, food items, etc., distributed a-58... by employer to employee. Revenue Rulings. Revenue Procedures, e Treasury Decisions. f Executive Orders. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. J Statement of Procedural Rules. INDEX-Continued INCOME TAX-Continued Contributions (deductibility): Individuals, unlimited deduction, § 39.120-1. Unlimited, charitable contributions, § 39.120-1------. Corporations: 5,7 General, normal tax rate extended, §§ 1.11, 1.21-1.... c-6350... Deductions: Business expenses: Brush control, cattle rancher.. Food items, etc., distributed by employer to em- Contributions (See: Contributions (deductibility)). Recognition: 111 Appreciated securities, transfer to alimony trust.. Gifts, food items, etc., distributed by employer to employee. Exclusions: 5, 8 Income: Food items, etc., distributed by employer to em- Source, real property situated in foreign country. Insurance: a-56----- 8, 26 Proceeds, cash surrender value, lien for delinquent Earnings from operation of city-controlled water a-41..... Interest: Exempt, bonds, city-controlled water company. Liens (See: ADMINISTRATIVE: Liens). Limitation period (See: ADMINISTRATIVE: Limitation period). Obligations: States and subdivisions: Bonds issued by city-controlled water company... a-41... 5, 8 8,8 Personal holding companies: Assessment of tax deficiencies, suspension - 26 CFR 1.11, 1.21-1, amended, corporate normal tax 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. |