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INDEX-Continued

C-

ADMINISTRATIVE-Continued
Interest:

IRB
Deficiencies:

Item No. end page
Claim of right income restored, computation of tax 8-456.-- 37, 31

decrease.
Estate tax, extension of time for payment, 6-6296..

27, 2
$20.6601-1
Gift tax, $25.6601-1..

C-6334... 50, 2
Installment payments, reasonable cause.

A-523.

42, 31
Overpayments, renegotiation of government contracts, a-342...

28, 22
repayment of excessive profits.
Legislation, summary of 1958 tax legislation....

Announcement 42, 33
Levy, unemployment benefits.

e-85-840 39, 108
Liens:
Estate tax:
Failure to pay taxes, $ 20.6321-1..---

c-6296.. 27, 2
Period of, $ 20.6322

-6296. 27, 2
Release, § 20.6325-1...

0-6296. 27, 2
Special, $ 20.6324–1.---

-6296., 27, 2
Validity against mortgagees, pledgees, etc., 0-6296.. 27, 2

820.6323-1.
Gift tax:
Failure to pay, $ 25.6321-1.

C-6334... 50, 2
Period of, $ 25.6322.

C-6334..

50, 2
Special, $ 25.6324-1.

C-6334..

50, 2
Validity against mortgagees, pledgees, etc., c-6334..

50, 2
8 25.6323-1.
Insurance proceeds, transferee liability..

d-1829.. 37, 42
Notice, deposits in building and loan associations...

38, 21
Limitation period:
Estate tax:
Credits for foreign death taxes, $ 20.2014–6.-- c-6296...

27, 2
Suspension, certain powers of appointment, c-6296.. 27, 2

8 301.6503(e)-1.
Personal holding company, deficiency dividends, C-6308.. 39, 16

8 1.547-6.
Refund of excise taxes, evidence to support timely filed a-563... 47, 32

claim.
Temporary rules for revocation of election by unincor- 6-6332.. 47,35

porated business to be taxed as corporation, 8 18.1–2.
Understatement of gross income..

d-1828.. 36, 20
Nonresidents, place for filing gift tax returns, etc., 25.6091-1 0-6334.. 50, 2
Notice:
Employment and excise taxes, delivery, cancellation, c-6299..

29, 30
88301.7512-1(d), 301.7512-1(e).
Liens, deposits in building and loan associations.. 8-470...

38, 21
Offenses, unregistered still, search and seizure without war- d-1826..

34, 31
rant.
Penalties:
Employer's failure to withhold income tax..

a-577... 47, 18
Nonpayment of estimated tax, no taxable income for a-369... 29, 28

prior year.
Period of limitation. (See: Limitation period.).
Possessions of United States, Puerto Rico, oleomargarine A-522... 42, 30

shipped to United States.

8-470...

a Revenue Rulings
b Revenue Procedures
e Treasury Decisions
d Court Decisions
e Public Laws

1 Executive Orders
& Delegation Orders
h Treasury Department Orders
i Tax Conventions
j Statement of Procedural Rulen

INDEX-Continued

ADMINISTRATIVE-Continued

IRB

Publicity of returns and information:

Item No.

Applications for exemption by exempt organizations, b-20....

51, 55

procedures.

Exempt organizations and trusts:

Application for exemption, $301.6104-1..-

C-6331..

46, 20

Information returns, 8 301.6104-2..

c-6331..

46, 20

Records:
Abbreviated, courts of appeals review of orders covering e-85–791 42, 101

liquor permits.

Estate tax, duties of administrator or executor, c-6296..

27, 2

g 20.6001-1.

Gift tax, requirements and supplemental data, c-6334.. 50, 2

Q 25.6001-1.

Inventories, $ 1.471-2...

C-6336..

51, 16

Work sheets, reconciling book and tax depreciation..-. a-601...

Refunds (See: Credits and refunds).

Regulations:

26 CFR 18.1-1, temporary rules, election of certain c-6317.. 41, 77

small business corporations

26 CFR 18.1-2, temporary rules, revocation of election (-6332..

47, 35

by partnership or sole proprietor to be taxed as a

domestic corporation.

26 CFR 18.1-3 through 18.1-7, temporary rules, elec- c-6335..

49, 33
tions and other actions by taxpayers.
26 CFR 24.1-1, temporary rules, extension of time for C-6321.. 43, 45

payment of estate tax closely held business.

26 CFR 39.1–1 through 39.1–6, 149.1-1 through 149.1-4, 0-6299..

29, 30

301.7512-1, monthly returns and payment of em-

ployment and excise taxes, accounting for certain

collected taxes.

26 CFR 40.0-1 through 40.0–4, introductory and explan- c-6320.. 43, 42

atory provisions, retailers and manufacturers excise

taxes.

26 CFR 42.0–1–42.0-4, introductory and explanatory c-6327..

44, 52
provisions, facilities and services taxes.
26 CFR 301.6104-1, 301.6104–2, publicity of informa- c-6331..

46, 20

tion, exempt organizations and trusts.
Returns:

Consolidated (See: Income Tax: Consolidated returns)

Corporation:

Foreign personal holding company, $ 1.551-4.. C-6308..

39, 16

Reincorporation followed by merger, parent and a-422... 34, 14

subsidiaries.

Employment taxes:

Due dates for filing, retroactive coverage of em- a-514...

ployees of exempt organizations.

Monthly returns and payment, $$ 39.1–1 through C-6299..

29, 30
39.1-3.

Estate tax:

Contents of and documents to

accompany, c-6296 27, 2

88 20.6018-3, 20.6018–4.

Notice of qualification as executor, $ 20.6036–1..... c-6296.. 27, 2

Persons required to file, 88 20.6018–1, 20.6018–2... c-6296.. 27, 2

Place for filing return other documents, c-6296.. 27, 2

$ 20.6091-1.

Prepared for taxpayer, verification..---

or

a-390... 31, 15

Revenge Rulings

Revenue Procedures

Treasury Decisions

à Court Decisions

• Public Laws

1 Executive Orders

& Delegation Orders
h Treasury Department Orders

i Tax Conventions
į Statement of Procedural Rules

c-6301..

ADMINISTRATIVE-Continued

Returns-Continued

IRB

Estate Tax-Continued

Item No. and page

Requirements of return, statement list, c-6296.. 27, 2

§ 20.6011-1.

Time for filing return or preliminary notice, 6-6296..

27, 2

88 20.6071-1, 20.6075–1.

Estates and trusts, unrelated business income of trusts, 0-6301..

30, 10

$ 1.6012–3(a)(5).

Excise taxes:

Liability of lessee of theater..

8-574... 47, 29

Monthly returns and payment, $ 149.1-2.

c-6299.. 29, 30

Exempt organizations:
Farmers' cooperatives, $ 1.6012–2(f).

c-6301... 30, 10
Unrelated income, $ 1.6012–2(e).-

30, 10

Fiduciaries, trusts with unrelated business income, c-6301.. 30, 10

$ 1.6012-3(a)(5).

Forms:

706, estate tax, citizens or residents, $ 20.6018-1.. C-6296

27, 2

706 CE, estate tax, foreign death tax, proof of e-6296.. 27, 2

credit, $ 20.2014-5.

706 NA, estate tax, nonresidents not citizens, c-6296.. 27, 2

§ 20.6018-1.

709, gift tax, persons required to file and contents, c-6334..

50, 2

$S 25.6019–1, 25.6019-3.

720, excise taxes, quarterly, $ 149.1-2.

C-6299.. 29, 30

938, gift tax, life insurance statement, $ 25.6001-1.. 0-6334..

50, 2

941, 941 PR, 941 VI, employment taxes, quarterly, c-6299.. 29, 30

89 39.1-1, 39.1–2, 39-1-4.

Depositary receipts, employer, employee and cer--

32, 39

tain excise taxes.

Simplified proof of export, Mexican nationals...... b10.....

44, 35

Gift tax:

Contents of return, g 25.6019-3.

c-6334..

50, 2

Description of property listed, $ 25.6019-4..

C-6334..

50, 2

Extension of time for filing, $ 25.6081-1.

c-6334..

50, 2

Husband and wife, transfers to third party and -6334..

50, 2

execution of consents, $ 25.6019-2.

Persons required to file, $25.6019-1..

50, 2

Place for filing, $ 25.6091-1..

C-6334.. 50, 2

Prepared for taxpayer, verification...

a-390..

31, 15

Time for filing, $ 25.6075–1.-----

C-6334.

50, 2

Use and application for forms, $ 25.6011-1.

C-6334.

Husband and wife, gift tax, transfers to third party and C-6334..

50, 2

execution of consents, $ 25.6019–2.

Information:

Employment taxes, quarterly information returns, c-6299.. 29, 30

$$ 39.1-1, 39.1-4.

Exempt organizations and trusts, publicity, $ 301.- c-6331..

46, 20
6104-2.

Exempt organizations, requirements, $ 1.6033-1... 6-6301.. 30, 10

Form W-2, substitutes.-

b-17.

45, 39

Reporting and substantiation of traveling and other c-6303.. 37, 10

business expenses of employees, $ 1.162–17.

Place for filing, employment and excise taxes, $$ 39.1-5, 6-6299.. 29, 30

149.1-2.

Reproduction, Form W-2, substitutes....

b-17....

45, 39

Increased cost, State governments....

b-15----

43, 47

« Revenue Rulings
c Treasury Decisions
b Revenue Procedures
d Court Decisions
• Public Laws

i Executive Orders

Delegation Orders
h Treasury Department Orders
1 Tax Conventions
I Statement of Procedural Rules

INDEX-Continued

and page

ADMINISTRATIVE-Continued

IRB Returns-Continued

Item No.
Signing and verifying, preparation by person other than a-390... 31, 15

taxpayer.
Time for filing, employment and excise taxes, $$ 39.1-5, 6-6299..

29, 30 149.1-2. Rulings: Disputed issue referred to National Office.

b-14.... 38, 48 Employees' trusts, determination of exemptions, $ 1.401- C-6301.. 30, 10

1(e). Seizures, unregistered still, search and seizure without d-1826.. 34, 31

warrant. Suits: Estate tax, authority to bring action, $ 20.7404.

c-6296.. 27, 2 Payment of entire tax before suit for refund...

d-1827.. 36, 14 Venue in tax evasion cases.

6-85-595 38, 32 Venue, refund to corporations.

e-85-920 42, 104 Tax Court of the United States, jurisdiction, advance pay- b-18.--

46, 34 ment of deficiency. Tax:

Additions to (See: Penalties).
Collection (See: Collections).
Computations:
Estate tax:

Nonresidents, credits against tax, $ 20.2102–1. c-6296.. 27, 2
Residents or citizens, credits against tax, c-6296.. 27, 2

$8 20.2011–1 through 20.2016-1.
Scope, $ 20.2001-1..

c-6296.. 27, 2 Gift tax, examples and tables, $ 25.2502–1... c-6334.. 50, 2

Repayment of excess F. H. A. mortgage proceeds.. 4-456... 37, 31
Liability:
Gift tax:

Donor primarily liable, $ $ 25.2502-2, 25.6151-1. C-6334.. 50, 2
Husband and wife, $ 25.2513-4.

C-6334.. 50, 2
Imposition and scope, $ 25.2501-1..

C-6334.. 50, 2 Payments: Gift tax: Extension of time, $ 25.6161-1

-6334..

50, 2 Interest on underpayments, etc., $ 25.6601-1.. -6334.. 50, 2 Time and place, $ 25.6151-1..

C--6334.. Rates:

Employment and self-employment, increase in rates e-85-840 39, 108

and tax base.
Gift tax, computation, $ 25.2502-1...

C- 6334.

50,2
Evasion (See: Fraud)
Liability:
Estate tax:

Life insurance beneficiaries, $ 20.2206-1..--.. C-6296.. 27, 2
Nonresidents, $ 20.2101-1.-

C-6296.. 27, 2
Recipient of property over which decedent had c-6296..

50, 2

27, 2 power of appointment, $ 20.2207–1. Liability, transferee, insurance beneficiary.

d-1829...

37, 42 d-1830..

37, 46

Revenue Rulings
b Revenue Procedures
c Treasury Decisions
d Court Decisions
. Public Laws

f Executive Orders
& Delegation Orders
h Treasury Department Orders
i Tax Conventions
j Statement of Procedural Rules

INDEX-Continued

TRB

and page d-1827.. &–366.-.

ADMINISTRATIVE-Continued
Tax-Continued
Payments:

Item No.
Assessment before suit for refund..---

36, 14 Collected admissions tax, quarter for reporting..

29, 23 Depositary banks, employer, employee and certain

32, 39
excise taxes.
Due date, employment taxes, retroactive coverage a-514... 42, 20

of employees of exempt organizations.
Employment and excise taxes, 88 39.1-3, 149.1-3.. c-6299..

29, 30 Estate tax:

Liability of administrators and executors, c-6296.. 27, 2

§ 20.2002–1.
Receipts, $ 20.6314-1..-

c-6296.. 27, 2 Time and place, $ 20.6151-1..-

c-6296... Rates:

27, 2 Estate tax, liability for payment, $ 20.2001-1.. c-6296. 27, 2 Extension, corporate normal tax, certain excise -85–475 32, 29

taxes. Taxable year, Austrian convention, taxpayer having no per- c-6322.. 43, 25

manent establishment in United States, $ 516.12. Tax Court of the United States: Authority for settlements...

8-66.-- 37, 55 Review of decisions, records...

e-85–791 42, 101 Settlement authority, Reorganization Order No. 2, 8-65.... 37, 55

revoked. Trusts, deposit of taxes, trust fund account, $ 301.7512–1(c). C-6299.. 29, 30 ALCOHOL TAX: Advertising, wind, elimination of term "unfortified"..----- C-6319..

43, 20 Alcohol: Drawback on exported products, delegation of authority. h-165-9.

36, 29 Rubbing, retail sales by druggist employees.

36, 27 Samples, proof verification, scope of sampling program. b-11..-. 34, 36 Specially denatured: Constructive receipt by dealer as vendor..

8-430... 34, 29 Production, use of boric acid, U. S. P..

a-561... 46, 31 Special industrial solvents shipped as samples, con

, 36, 27 tainers. Substitute denaturants, additional usage, Formulas, a-598... 49, 17

No. 36 and 40.

U. S. P. quality soap concentrate, Formula 27-B.. a-594... 49, 19 Tax-free aircraft supplies, Nicaragua, El Salvador..... b-13..-. Applications:

37, 58 Basic permits, denial orders reviewed by courts of ap- e-85–791 42, 101

peals, abbreviated records.
Interlocking directorate, distillery officer, similar posi- a-562... 46, 32

tion in subsidiary, unrelated business.
Proprietors, description of buildings unused in produc- a-513...

8-448.-

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41, 67 tion, storage. Use of activated carbon in treatment of wine, experi- b-21..-. 51, 52

mental study. Use of oldest entry date, mingled neutral bulk spirits.. A-450... 36, 27

a Revenue Rulings
b Revenue Procedures
c Treasury Decisions
d Court Decisions
e Public Laws

1 Executive Orders
& Delegation Orders
h Treasury Department Orders
i Tax Conventions

Statement of Procedural Rules

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