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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