Drawback claim, nonbeverage man-
ufacturers (TD 7130) 437
Imported: Puerto Rico, Virgin Is-
lands, strip stamps, cases (TD
7143) 450
Distilled spirits plants:
Fruit brandies of rums, blending
(TD 7130) 437
Inventories, controlled stock (RR
499) 437
Drawback (See: ADMINISTRA-
TIVE)
Forms (See: ADMINISTRATIVE)
Importation:
Alcoholic beverages, labels (RR
535) 456
Distilled spirits, strip stamps, cases
(TD 7243) 430
Inspections and investigations, affi-
davits, issuance of search warrants
(CD 1950) 446
26 CFR 194.4—194.247, 196.2—
196.81, 197.2-197.133, 201.307-
201.601, 245.2-245.241, and
intermediate sections amended;
197.47a, 197.130a,
201.35a, 201.331a,
added;
194.140 194.142,
201.548, 201.635, deleted; change
in nomenclature, State retail
liquor dealers, inspection of spe-
cial tax stamps; lists of special tax-
payers, record keeping, reports,
markings, nonbeverage drawback,
blending brandies and rum (TD
7130) 437
26 CFR 250.84, 250.143, 250.146,
250.185, 250.208, 250.242, 251.68,
21.122 amended; 250.144,
250.145, 250.243, 250.259, 251.84,
251.113 revoked; red strip stamps,
overprinting and reporting, case
markings (TD 7143) 450
Reports (See: ADMINISTRATIVE)
Retail liquor dealers (See: Dealers)
Samples:
Specially denatured alcohol prod-
ucts, Form 1479–A (RR 410) 454
Special tax (See: ADMINISTRA-
TIVE: Tax)
Specially denatured spirits:
Developmental samples of products,
approval (RR 410) 454
Administration-Continued
Seals of office, Service Centers (TD
7147) 428
Agricultural labor:
Nonprofit mutual water company,
services for farm irrigation and
domestic use (RR 293) 351
Seed cleaning, packing, and shipping
(RR 550) 351
Credits (See: Refunds and credits)
Delegation of authority:
Appellate Conferees, protested and
Tax Court cases (DO 120) 527
Commissioner's functions (TDO
150-73), 579; (DO 67 (Rev. 9))
526
Delinquent taxes, Office of Eco-
nomic Opportunity, anti-poverty
program (TDO 150-71) 578
(DO 118) 527
Emergency succession to Commis-
sioner (DO 5 (Rev. 6)) 524
Seal of the Treasury (TDO 107
(Rev. 14)) 578
Domestic services, private home of em-
ployer, voluntary withholding (RR
Earnings (See: Self-employment tax)
Employer-employee:
Federal project, individuals engaged
by construction company (RR
356) 350
Individuals engaged by bank, oper-
ation of real properties (RR 573)
349
Instructors engaged by board of edu-
cation, vocational education pro-
gram (RR 291) 343
Magazine salesmen (RR 370) 345
Research associate, scientific re-
search for industrial association.
(RR 292) 344
Taxicab driver:
Leasing cabs or services (RR 572)
347
Purchasing cab from taxi associa-
tion (RR 571) 347
Truck driver, truck leasing company
(RR 524) 346
Employment, instructors, engaged by
city board of education (RR 291)
Forms, magnetic tape, requirements for
use (RP 20) 528
Included-excluded services, insurance
agents, guaranteed salary and com-
missions (RR 357) 353
Instrumentalities, board of education,
instructors, vocational education
program (RR 291) 343
Insurance agents, guaranteed salary
and commissions (RR 357) 353
Liability, salary payment voluntarily
returned, corporate officer (RR
289) 339
Liens:
Place for filing, Iowa (RP 37)
573
Release of lien, discharge of prop-
erty. acknowledgement (RR
466) 409
Limitation period, collection after as-
sessment, suspension (TD 7121)
Ministers, industrial chaplain (RR
337) 342
Penalties, failure to pay or deposit tax
(TD 7133) 415
Railroad retirement:
Rate determination, quarterly 352,
26 CFR 301.7514-1 amended; seals
of office, Service Centers (TD
7147) 428
Reproduction of forms and returns.
(See: Forms)
Returns (See: Forms)
Self-employment tax:
Taxicab driver:
Leasing cabs or services (RR 572)
347
Purchasing cab from taxi associa-
tion (RR 571) 347
Baseball player, College Scholarship
Plan, retroactive effect (RR 532)
356
Board and lodging, crews of vessels
operated by steamship company
(RR 290) 340
Death benefits, payments to benefi-
ciaries and estates (RR 456) 354
Deceased employee, unchased pay-
check reissued (RR 525) 356
Dismissal payments, termination of
employer's operations (RR 408)
340
Wages Continued
Meal and lodging allowances, with-
holding (RR 551) 354
Meals furnished employees (RR
411) 103
Medical school trainees, MEDEX
program (RR 378) 95
Payments by state welfare agency,
work training program (RR 425)
76
Salary payment voluntarily
turned, corporate officer (RR
289) 339
Withholding:
Agricultural labor, voluntary agree-
ments (RR 550) 351
Combat pay, exclusion for active
service (RR 343) 92
Death benefits, payments to benefi-
ciaries and estates (RR 456) 354
Deceased employee, uncashed pay-
check reissued (RR 525) 356
Dismissal payments, termination of
employer's operations (RR 408)
340
Meal and lodging allowance (RR
551) 354
Meals furnished employees (RR
411) 103
Ministers, inlustrial chaplain (RR
337) 342
Payments by state welfare agency,
work training program (RR 425)
76
Voluntary agreements,
services performed in private
homes (RR 389) 341
Wages voluntarily returned, corpo-
rate officer (RR 289) 339
ESTATE AND GIFT TAXES
Administrative
Organization and functions of the
Service, Industrial Economics of-
fice established 577
Seals of office, Service Centers (TD
7147) 428
Delegation of authority:
Appellate Conferees, protested and
Tax Court cases (DO 120) 527
Commissioner's functions (TDO
150-73) 579; (DO 67 (Rev. 9))
526
ESTATE AND GIFT TAXES-Con.
Tax Court (See: ADMINISTRA-
TIVE)
Transfers:
Life insurance and accidental death
insurance (RR 497) 329
Charitable remainder, contingent on
children surviving (RR 442) 336
Valuation:
Allocation of assets, trust accounts
under decedent's will (RR 396)
Mineral production sold (RR
317) 328
General, partnership, retirement in-
come, surviving spouse (RR 507)
331
Administrative (See: ADMINISTRA-
TIVE)
Delegation of authority (See: AD-
MINISTRATIVE)
Gift to corporation, individual share-
holders (RR 443) 337
Future interests (See: Exclusions;
Property)
Husband and wife (See: Marital
deduction)
Inspection of records or returns (See:
ADMINISTRATIVE: Returns)
Liens (See: ADMINISTRATIVE)
Limitation period (See: ADMINIS-
TRATIVE)
Marital deduction:
Gift to corporation, spouse stock-
holder (RR 443) 337
Future, gift to corporation, spouse
stockholder (RR 443) 337
Valuation (See: Valuation)
Regulations:
26 CFR 25.2511-1, 25.2515-2,
amended; cross-references to ac-
tuarial tables (TD 7150) 338
Returns (See: ADMINISTRATIVE)
Tax Court (See: ADMINISTRA-
TIVE)
Transfers:
Valuation, actuarial tables (TD
7150) 338
Actuarial tables (TD 7150) 338
EXCISE TAXES
Administration:
Organization and functions of the
Service, Industrial Economic
office established 577
Redesignation of office, transfer of
functions (TDO 150–74) 579
Seals of office; Service Centers (TD
7147) 428
Aircraft use tax (See: Use tax)
Automobiles and trucks (See: Manu-
facturers; Use tax)
Coin-operated devices:
State lottery operation (RR 487)
376
Computation of tax:
Fifth wheel combined with truck
tractor (RR 400) 358; (RP 24)
552
Credits (See: Refunds and credits)
Delegation of authority:
Appellate Conferees, protested and
Tax Court cases (DO 120) 527
Commissioner's functions (TDO
150-73) 579; (DO 67 (Rev. 9))
526
Emergency succession to Commis-
sioner (DO 5 (Rev. 6)) 524
Elections:
Interest equalization, short-term
debt obligations (TD 7144) 381
Exemptions:
Agricultural commodity commis-
sion, State created (RR 485) 371
Aircraft supplies, reciprocating
countries (RR 322) 368; (RR
486) 372
Exported articles, purchaser's state-
ment of evidence, estimated (RR
375) 370
State lottery operation (RR 487)
376
Foreign securities (See: Interest equal-
ization)
General, special occupational tax re-
turns, multiple locations (TD 7131)
392
Highway use tax (See: Use tax)
Inspection of records or returns (See:
Returns)
Interest equalization:
Debt obligations substitution, for-
eign and domestic obligors (RR
457) 378
Exclusion:
Affiliated corporations, producing
exporters, unitary treatment
(RR 358) 384
Debt obligations, United King-
dom, required investments (RR
340) 383
U.S. person, director of foreign
corporation, stock acquisitions
Federal Home Loan Banks (RR
490) 379
Foreign stock issues treated as do-
mestic (RR 342) 390
Foreign stock or debt obligations,
timely disposition (RR 599) 388
Less developed country corporations
(RR 341) 385
Short-term debt obligations, election
(TD 7144) 381
"Silver futures" purchase contracts
(RR 305) 389
Place for filing, Iowa (RP 37)
573
Release of lien, discharge of prop-
erty, acknowledgement (RR
466) 409
Limitation period, collection after as-
sessments, suspension (TD 7121)
411
Manufacturers:
Automobiles, etc.:
Chassis and bodies:
Fifth wheel combined with
truck tractor, alternative
computation (RR 400) 358;
(RP 24) 522
Railroad right-of-way "brush
cutter" or car "switcher"
(RR 318) 357
Towing equipment (RR 508)
Truck tractor assembly, "glider
kit" and salvaged parts (RR
584) 358
Warning light trailer (RR 338)
357
Manufacturers-Continued
Automobiles, etc.-Continued
Exemptions:
Buses, jointly owned by county
and private bus company
(RR 513) 372
Parts or accessories:
Automotive emergency lamps.
for warning purposes (RR
444) 361
Automotive safety and emer-
gency equipment (RR 510)
363
Cargo space heaters (RR 511)
365
Diesel engine starting system
(RR 320) 364
Extruded aluminum sections,
truck flooring (RR 585) 367
Fuel delivery device (RR 484)
365
"Glider kit" and salvaged parts,
used truck tractors reassem-
bled (RR 584) 358
Hoses, various lengths (RR
512) 366
Lock for semitrailers chassis
(RR 319) 364
Outside rear-view mirror (RR
509) 361
Exemptions (See: Exemptions)
General:
Exported articles, purchasers'
estimate, credit or refund (RR
375) 370
Sporting goods, fishing bait, edible
foods designed to attract fish (RR
321) 369
Tires and tubes, etc.:
Pneumatic tubes (RR 552) 368
Failure to pay or deposit tax (TD
7133) 415
Private foundations, failure to fur-
nish annual reports (TD 7127)
424
Private foundations:
Annual reports, failure to file, pen-
alties (TD 7127) 424
Information return, annual report,
disclosure of information (TD
7122) 393
Returns, extension of time, status
pending (RP 41) 577
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