APPENDIX G-Continued

Dallas, Tex., ZIP 75202, 1025 Elm
Street.

Houston, Tex., ZIP 77000, 515 Rusk
Avenue.

Richmond, Va., ZIP 23219, 605 Parcel
Post Building.

Washington, D.C., ZIP 20009, Uni-
versal Building North, 1875 Con-
necticut Avenue NW.

Milwaukee, Wis., ZIP 53202, 730 East
Michigan Street.

Seattle, Wash., ZIP 98121, 1101 Sixth
and Lenora Building.

(Filed by the Office of the Federal Register on January 20, 1967, 8:45 a.m., and published in the issue of the Federal Register for January 21, 1967, 32 F.R. 727)

DELEGATION ORDER NO. 23 (Rev. 5)
(Effective April 11, 1967)

Settlement of tort claims and claims made by an employee of the
Internal Revenue Service for damage to or loss of personal property
incident to his service.

1. Pursuant to Treasury Department Order No. 145 (Rev. 3), dated February 13, 1967, and Treasury Department Order No. 177-22 (Rev. 1), dated October 18, 1965, there is hereby delegated to the Assistant Commissioner (Administration), the Director, Facilities Management Division, the Chief, Protective Programs Branch, and the Safety Management Officer in the Protective Programs Branch: (a) The authority, under 28 U.S.C. 2672 to consider, ascertain, adjust, determine, compromise, settle, and pay or transmit for payment claims for money damages for injury or loss of property or personal injury or death caused by the negligent or wrongful act or omission of any employee of the Internal Revenue Service;

(b) The authority to consider, ascertain, adjust and determine ciaims under the Act of December 28, 1922, 42 Stat. 1066;

(c) The authority under the Military Personnel and Civilian Employees' Claims Act of 1964, as amended, to settle and pay claims made by an employee of the Internal Revenue Service, for damage to or loss of personal property incident to his service.

2. This authority may not be redelegated.

3. This order supersedes Delegation Örder No. 23 (Rev. 4) issued February 11, 1966 [C.B. 1966-1, 588].

SHELDON S. COHEN,
Commissioner.

(Filed by the Office of the Federal Register on Apr. 14, 1967, 8:49 a.m., and published in the issue of the Federal Register for Apr. 15, 1967, 32 F.R. 6062)

DELEGATION ORDER NO. 97 (Rev. 4)
(Effective March 13, 1967)

Delegation of authority; closing agreements concerning Internal Revenue tax liability

Pursuant to authority granted to the Commissioner of Internal Revenue by 26 CFR 301.7121-1(a); Treasury Department Order No. 150-32; dated November 18, 1953; and Treasury Department Order No. 150-36, dated August 17, 1954 [C.B. 1954-2, 733]:

1. The Assistant Commissioner (Compliance) is hereby authorized to enter into and approve a written agreement with any person relating to the internal revenue tax liability for alcohol, tobacco, and firearms taxes, other than the manufacturers excise tax on firearms arising from application of sections 4181 and 4182 of the Internal Revenue Code of 1954, of such person (or of the person or estate for whom he acts) in respect of any prospective transactions or completed transactions affecting returns to be filed.

2. The Assistant Commissioner (Technical) is hereby authorized to enter into and approve a written agreement with any person relating to the internal revenue tax liability, other than for those taxes covered by delegation to the Assistant Commissioner (Compliance) in paragraph 1, of such person (or of the person or estate for whom he acts) in respect of any prospective transactions or completed transactions affecting returns to be filed.

3. The Assistant Commissioner (Compliance) is hereby authorized to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods.

4. Regional Commissioners, Assistant Regional Commissioners (Appellate), Chiefs, and Associated Chiefs, Appellate Branch Offices, are hereby authorized in cases under their jurisdiction and in cases in which a closing agreement has been recommended for approval by the office of a District Director (but excluding cases docketed before the Tax Court of the United States) to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods.

5. Regional Commissioners, Assistant Regional Commissioners (Appellate), Chiefs, and Associated Chiefs, Appellate Branch Offices, are hereby authorized in cases under their jurisdiction docketed in the Tax Court of the United States to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he acts) but only in respect to related specific items affecting other taxable periods. 6. The Director of International Operations is hereby authorized to enter into and approve written agreements with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he acts) for a taxable period or periods ended prior to the date of agreement and related specific items affecting other taxable periods, as the competent authority in the administration of the operating provisions of the tax conventions of the United States. He is also authorized to enter into and approve a written agreement with any person relating to the internal revenue tax liability of such person (or of the person or estate for whom he acts) to provide for the mitigation of economic double taxation under section 3 of Revenue Procedure 64-54, C.B. 1964-2, 1008, and to enter into and approve a written agreement providing for such mitigation and relief under Revenue Procedure 65-17, C.B. 1965-1, 833.

270-829-67- -35

7. District Directors of Internal Revenue are hereby authorized in cases under their jurisdiction to enter into and approve a written agreement with any person to provide that the internal revenue tax liability of such person (or of the person or estate for whom he acts) with respect to the taxability of earnings from a deposit or account of the type described in Revenue Procedure 64-24, C.B. 1964-1 (Part 1), 693, opened prior to November 15, 1962, will be determined on the basis that earnings on such deposits or accounts are not includible in gross income until maturity or termination, whichever occurs earlier. and that the full amount of earnings on the deposit or account will constitute gross income in the year the plan matures, is assigned, or is terminated, whichever occurs first.

8. The authority delegated herein does not include the authority to set aside any closing agreement.

9. Authority delegated in this order may not be redelegated.

10. Delegation Order No. 97 (Rev. 3), issued November 10, 1966 [C.B. 1966-2, 1190], is hereby superseded.

Effective date: March 13, 1967.

[SEAL]

SHELDON S. COHEN,
Commissioner.

(Filed by the Office of the Federal Register on March 15, 1967, 8:47 a.m., and published in the issue of the Federal Register for March 16, 1967, 32 F.R. 4141)

DELEGATION ORDER 99 (Rev. 2)
(Effective December 16, 1966)

Filing of returns with Internal Revenue Service Centers

Pursuant to authority granted to the Commissioner of Internal Revenue by 26 CFR 1.6091-4, the authority (for all purposes except venue) to receive Forms 1040 and 1040A [U.S. Individual Income Tax Return] is delegated to:

Director, Internal Revenue Service Center, Central Region
Director, Internal Revenue Service Center, Mid-Atlantic
Region

Director, Internal Revenue Service Center, Southeast Region Director, Internal Revenue Service Center, Southwest Region Director, Internal Revenue Service Center, Western Region The authority (for all purposes except venue) to receive Forms 1040Q [U.S. Individual Income Tax Return (Questionnaire Version)] is delegated to the Director, Internal Revenue Service Center, Southwest Region.

This Order supersedes Delegation Order No. 99 (Rev. 1) issued August 23, 1965 [C.B. 1965-2, 863]. SHELDON S. COHEN, Commissioner.

(Filed by the Office of the Federal Register on Dec. 19, 1966, 8:47 a.m., and published in the issue of the Federal Register for Dec. 20, 1966, 31 F.R.

(Also Part I, Sections 615, 617.)

T.D. 69071 TITLE 26-INTERNAL REVENUE. CHAPTER I, SUBCHAPTER A, PART 15.TEMPORARY INCOME TAX REGULATIONS RELATING TO EXPLORATION EXPENDITURES IN THE CASE OF MINING

Elections to deduct exploration expenditures as expenses and as
to method of recapture of adjusted exploration expenditures.
DEPARTMENT OF THE TREASURY,

OFFICE OF THE COMMISSIONER OF INTERNAL REVENUE,
Washington, D.C. 20224.

To Officers and Employees of the Internal Revenue Service and
Others Concerned:

In order to prescribe temporary regulations, which shall remain in force and effect until superseded by permanent regulations, relating to the manner of making the elections provided by the Act of September 12, 1966 (Public Law 89-570, 80 Stat. 759) [C.B. 1966–2, 600], relating to the income tax treatment of exploration expenditures in the case of mining, the following regulations are hereby prescribed:

§ 15.1 STATUTORY PROVISIONS; ALLOWANCE OF DEDUCTION; RECAPTURE; ELECTIONS.

(a) Section 615 (e) and (f) of the Internal Revenue Code of 1954, added by section 2 (a) of the Act of September 12, 1966:

SEC. 615. EXPLORATION EXPENDITURES. * * *

(e) Election to have section apply. This section (other than subsections (f) and (g)) shall apply only if the taxpayer so elects in such manner as the Secretary or his delegate may by regulations prescribe. Such election shall be made before the expiration of 3 years after the time prescribed by law (determined without any extension thereof) for filing the return for the first taxable year ending after the date of the enactment of this subsection in which expenditures described in subsection (a) are paid or incurred after such date. Such election may not be revoked after the expiration of such 3 years.

(f) Section 615 and section 617 elections to be mutually exclusive.—A taxpayer who has made an election under subsection (e) (which he has not revoked) may not make an election under section 617 (a). A taxpayer who has made an election under section 617 (a) (which he has not revoked) may not make an election under subsection (e) of this section.

[Sec. 615 (e) and (f) of the Internal Revenue Code of 1954, added by sec. 2(a) of the Act of Sept. 12, 1966 (Public Law 89-570, 80 Stat. 763) [C.B. 1966–2, 600]] (b) Section 617 (a) and (b) of the Internal Revenue Code of 1954, added by section 1 (a) of the Act of September 12, 1966:

SEC. 617. ADDITIONAL EXPLORATION EXPENDITURES IN THE CASE OF DOMESTIC MINING. (a) Allowance of deduction.-(1) General rule.-At the election of the taxpayer, expenditures paid or incurred during the taxable year for the purpose of ascertaining the existence, location, extent, or quality of any deposit of ore or other mineral in the United States or on the Outer Continental Shelf (within the meaning of section 2 of the Outer Continental Shelf Lands Act, as amended and supplemented; 43 U.S.C. 1331), and paid or incurred before the beginning of the development stage of the mine, shall be allowed as a deduction in computing taxable income. This subsection shall apply only with respect to the amount of such expenditures which, but for this subsection, would not be allowable as a deduction for the taxable year. This subsection shall not apply to expenditures for the acquisition or improvement of property of a character which is subject to the allowance for depreciation provided in section 167, but allowances