INDEX ADMINISTRATIVE: Accounting methods, change, cash to accrual... Accounting period, change, previously tax-exempt organization.......... Administration: Organization and Functions of the Internal Revenue Service, new statement. Seal of the Treasury Department, Collection Division Appeals, district conference, unagreed field audit cases Attorneys and agents: Page 585 101 435 434 630 Disbarment or suspension from practice before the Service, service of papers, 10.57.. Solicitation of employment in Internal Revenue Service matters, § 10.51... Claims (See also: Tort Claims Act.): 433 433 Governments and exempt organizations, gasoline tax refund.. Collections, authority to sanction civil actions, Chief Counsel for Internal 370 Computations on returns (See: Tax: Computations.) Corporations, government depositary, income and estimated tax payments, § 1.6302-1, 301.6312-1.. 344 Court proceedings (See: Suits.) Credits and refunds: Employment taxes, FUTA, computation of credit reductions..... 583 Excise taxes: Gasoline and special oil, local transit systems, private contract or 361 School buses leased from purchaser. 358 German convention, claim for excess tax withheld.. Overpayments, increased loss carryback resulting from renegotiation. 625 363 Tax on gasoline used for nonhighway use: Governments and exempt organizations.. 359 Small business corporations.. 575 Deficiencies, estate tax, prorated to installments, interest 342 Delegation of authority: Chief Counsel for Internal Revenue Service, sanction of civil actions, 88 301.7401-1, 301.7403-1.. 370 Closing agreements.. 528 Commissioner, disclosure of internal revenue records and information, § 301.9000-1... 404 Internal Revenue Service Centers, Forms 1040, 1040A and 1040Q-.. Exploration expenditures, mining, unlimited deduction, §§ 15.1-1 through 15.1-4. 531 Personal holding companies, rental income, lease of manufactured property... 593 Real property reacquired, § 1.1038-3.. 198 Small business corporation, passive investment income, shareholder consent, § 14.1-1.. 539 270-829 067- 42 Forms (See: Returns.) Corporations, income and estimated tax deposits, §§ 1.6302-1, ADMINISTRATIVE-Continued Estimated tax: Corporations: Page Additions to tax for underpayment, net operating loss carryover.. 366 344 543 Foreign life insurance companies, percentage for 1967. Examination: Returns (See: Returns.) Executive orders: Excise taxes, interest equalization tax, commercial banks, foreign 316 International organizations, European Space Research Organization. 431, 432 Exemptions from tax, international organizations, European Space Research Organization. -- Extension of time, claim for credit of gasoline tax, small business corporations... Government depositary: 431, 432 575 344 Employment taxes: "Overdeposit". 347 Semimonthly deposits, revised rules, § 31.6302(c)-1-- 347 Excise taxes: "Overdeposit". Information at source (See also: Returns: Information.): Inspection of returns or records (See: Returns: Inspection.) Exceptions, return required by district director, §§ 46.6302(c)−1, Semimonthly deposit, §§ 46.6302(c)-1, 48.6302(c)-1, 49.6302(c)-1_- 322 347 349 322 589 599 Installment payments, estate tax, proration of deficiency, interest..... Deficiencies, estate tax, deficiency prorated to installments. --- Liens: Enforcement, sanction of civil actions, Chief Counsel for Internal Limitation period, claims, increased loss carryback resulting from rene- 342 342 363 370 592 626 356 363 Notice: Foreclosure sale by senior lienor, U.S. junior lienor. Officers and employees: 626 592 Disclosure of internal revenue records and information, procedure, 404 Penalties: Revenue Service, claims, property damage or loss incident to Service.. Overpayments (See: Credits and refunds.) 523 Banks, failure to file information returns. 583 Period of limitation (See: Limitation period.) Underpayment of estimated tax, corporation.. Failure to affix documentary stamps to conveyances, misappropriation by employee.__. 36 366 Practice before the Service (See: Attorneys, and agents.) Records, internal revenue, disclosure, procedure, § 301.9000-1.. 404 Recovery of tax, authority to sanction civil actions, Chief Counsel for 370 ADMINISTRATIVE-Continued Regulations: 26 CFR 1.6081-3, 1.6151-1, 1.6152-1, 301.6312-1, amended; 1.6154-4, 1.6302-1, added; deposit of corporate income and estimated tax... 26 CFR 301.7401-1, 301.7403-1, amended; delegation of authority to sanction civil actions to collect taxes___. 26 CFR 301.9000-1, added; disclosure of internal revenue records and information.... Returns: Consolidated (See: INCOME TAX: Consolidated returns.) Filing with service centers, § 31.6091-1-- Railroad retirement, services rendered before October 1, 1966... General requirement of return, §§ 46.6011(a)-1, 48.6011(a), Government depositaries, deposits and receipts, Forms 720 and Page 344 370 404 322 578 631 322 349 322 Time for filing, 88 46.6071(a)-1, 48.6071(a)-1, 49.6071(a)-1.. 322 631 Exempt organizations, financial information of subsidiary. 119 Forms: CT-1, CT-2, computation of railroad retirement taxes.. 578 503, corporation income and estimated tax deposits, §§ 1.6302-1, 344 940, FUTA, credit reductions, computation.. 583 1001-UK-2, 4198-UK, United Kingdom convention, withholding 3115, change in accounting method, cash to accrual. W-2, Wage and Tax Statement, reproduction.. Joint return, court-appointed guardian.... Split gifts, executed consent, deceased spouse.. Information (See also: Information at source.): Banks, failure to file.. Forms: 585 599 618 255 278 318 278 582 Place for filing, Forms 1040, 1040A and 1040Q, Internal Revenue ADMINISTRATIVE—Continued Rulings: Authority and procedures: Determination letters and closing agreements... Exempt organizations, determination letters, and prohibited transactions.. Pension, annuity, etc., plans, qualification. - Determination letters, pension annuity, etc., plans, integration with social security. Obsolete: Capital stock tax and certain excise taxes__ Page 544 560 565 555 84 372 387 383 380 390 377 381,399 Waiver of dividends, family relationship existing 590 591 of law... Self-employed pension plans amended to conform to new provisions 576 629 Employment taxes.... Estate and gift taxes.. Engineering issues.. Excise taxes. Exempt organizations. Income and profits taxes... Procedures: Reorganization, rules of thumb amplified... Program for reveiew and identification of absolete rulings.. Statute of limitations (See: Limitation period.) Suits, civil actions to collect taxes, sanction, Chief Counsel for Internal Tax: Additions to (See: Penalties.) Collections (See: Collections.) Computations: Foreign life insurance companies, percentage for 1966-- Liability: Excise taxes, stolen articles.. FUTA, commissions and guaranteed salary paid insurance agents. Corporations, income and estimated tax, §§ 1.6302-1, 301.6312-1. Government depositaries, Forms 720 and 537, §§ 46.6302(c)-1, Time and place, §§ 46.6151-1, 48.6151-1, 49.6151-1... Taxable year, governments and exempt organizations, claim for refund of gasoline tax.. Formulas, concentrated or unconcentrated juice, addition of wine.. Government officers, disclosure of records and information, procedure, § 301.9000-1.............. Materials: Bentonite, activated carbon, and copper sulfate, wine treatment.. Records, internal revenue, disclosure, authority, § 301.9000-1. 乌 ALCOHOL TAX-Continued Volatile fruit-flavor concentrates, formula, addition of wine.......... Wine: Storage tanks, cardboard signs... Treatment, Bentonite, activated carbon, and copper sulfate... COURT DECISION: Stidger, Howe A., et ux.; Commissioner of Internal Revenue, v_ EMPLOYMENT TAXES: Contributions to States, credit reduction, Form 940-... Page 410 410 411 32 583 Credits (See: ADMINISTRATIVE: Credits and refunds; also: Contributions to Sports, school athletic officials trained by association........ 284 Employment: Foreign student, employee-trainee of hospital.. 280 Insurance agents, guaranteed salary and commissions, FUTA.. 287 291 280 Government depositary (See: ADMINISTRATIVE: Government depositary.) Insurance agents, guaranteed salary and commissions, FUTA_ 287 431, 432 Tax, computations, services rendered before October 1, 1966_____ 578 Regulations: 26 CFR 31.6091-1, 31.6151, 31.6151-1, 31.6302(c)-1, amended; returns filed with service centers. 322 26 CFR 31.6302(c)-1, amended; deposit of social security taxes, withheld income tax, revised rules. 347 Returns (See: ADMINISTRATIVE: Returns.) Rulings (See: ADMINISTRATIVE: Rulings.) Unemployment funds (See also: Contributions to States.): Tax (See: ADMINISTRATIVE: Tax.) Wages: Compensation for services, state welfare agency work relief program__ Regular and additional amount, single payment, withholding Supplemental, accumulated annual leave, lump-sum payment, Withholding of income tax, remuneration paid nonresident aliens, 583 12 279 20 289 291 222 Personal exemptions, proration, $ 1.1441-3- 222 222 Method: Accumulated annual leave, lump-sum payment, Federal em- Gross estate, amount subject to withdrawal from profit-sharing plan.. Charitable, etc., transfers: 271 Bequest or device, perpetual care of nonprofit cemetery. 272 62 267 |