"Överdeposit" Semimonthly deposits, revised rules, § 31.6302(c)-1----- Excise taxes: Exceptions, return required by district director, §§ 46.6302 Termination of special deposit dates, § 49.6302(c)-1.--. Tax withheld on nonresident aliens and foreign corporations, §§ 1.1461-3, 1.6302-2--- 303 Information at source (See also: Returns: Information) Inspection of returns or records (See: Returns: Inspection) Deficiencies, estate tax, deficiency prorated to installments. Excise taxes, tires and tubes, trailer manufacturer.. Joint Committee on Internal Revenue Taxation, refund exceeding Enforcement, sanction of civil actions, Chief Counsel for 370 Foreclosure sale by senior lienor, U.S. junior lienor..... Outstanding, liability of bank, building and loan association, Limitation period, claims, increased loss carry back resulting from 1 363 Notice: Deficiency, authority to issue... Foreclosure sale by senior lienor, U.S. junior lienor.... Liens: Place for filing, Cook County, Illinois.. Refiling, 400.1-1... Officers and employees: Disclosure of internal revenue records and information, proce- Revenue Service, claims, property damage or loss incident to Foreign securities, false statements of American ownership. 2 Failure to affix documentary stamps to conveyances, misap- Failure to deposit withheld tax, withholding agents, Practice before the Service (See: Attorneys and agents) ADMINISTRATIVE-Continued Publications: Comments on proposed rulemaking, disclosure, § 601.601. Requirements, § 601.702- Publicity of information: Disclosure of official records: Records: Categories and exceptions, § 601.701. Comments on proposed rulemaking, § 601.601.. Public inspection and copying, facilities, § 601.702. Requirements and methods, §§ 601.701, 601.702_ Internal revenue, disclosure, procedure, § 301.9000-1.. Investment credit, early disposition of section 38 property §§ 1.47-1, 1.47-3 through 1.47-6. Obligation exchanged, §1.1232-3 Official, disclosure procedure, §§ 601.701, 601.702- 22 222222 222 Recovery of tax, authority to sanction civil actions, Chief Counsel 26 CFR 1.6081-3, 1.6151-1, 1.6152-1, 301.6312-1, amended; 26 CFR 301.6302-1-301.6656-1, and intermediate sections, 614 614 614 614 614 614 2 12 2 272 2 614 370 26 CFR 301.7514-1, amended; seals of office, Directors, Central 26 CFR 301.9000-1, added; disclosure of internal revenue 26 CFR 400.1, 400.1-1, temporary rules; refiling of notices of 26 CFR 601.104-601.404, and intermediate sections, amended; 600 26 CFR 601.328, 601.501 through 601.509, amended; State- 26 CFR 601.601-601.702, amended; Statement of Procedural Consolidated (See: INCOME TAX: Consolidated returns) Filing with service centers, § 31.6091-1--- Railroad retirement, services rendered before October 1, 1 Examination: Excise taxes, use, compaction-type refuse trucks- 322 578 600 Use, compaction-type refuse trucks... Exempt organizations: Community chest support, Form 990-A- General requirement of return, §§ 46.6011(a)-1, 48.6011(a), programs... Hospital, payments for patients under government 322 349 322 322 2 ADMINISTRATIVE-Continued Returns-Continued Bulk quantities to preparers, shipping charge.. 2 666 578 1 344 940, FUTA, credit reductions, computation_ 941a, reproduction__--- 982, consent to adjustment of basis of property, 1001-UK-2, 4198-UK, United Kingdom convention, 595 1087, Nominee's Information Return, reproduction_ 1099, information, oil and gas royalties. 1099, U.S. Information Return, reproduction. 1120, previously tax-exempt organization.. 101 1139, tentative carryback adjustment, life insurance com- 3115, change in accounting method, cash to accrual. Information returns, magnetic tape, requirements for use. 2 990-A, exempt hospital, payments for patients under Public, exempt organizations and certain trusts, § 601.702. 2 1222 341 2 410 2 409 614 Senate Committee on Government Operations. - 1 341 Joint (See: Returns: Husband and wife) Place for filing, forms 1040, 1040A and 1040Q, Internal Reve- Excise taxes, form 720, § 49.6071(a)-1-- Form 1096, taxable status of corporate distributions-- Withholding: Nonresidents aliens and foreign corporations: Forms 1042, 1042S, § 1.1461-2. 211 679 611 1 601 618 669 1 349 Time deemed filed, § 301.6501 (b)-1.. ADMINISTRATIVE-Continued Rulings: Advance: Employees' pension plans, integration with railroad re- Authority and procedures: "Thin corporation" issue. 145 642 544 Exempt organizations, determination letters, and pro- Determination letters and closing agreements.... Pension, annuity, etc., plans, qualification.. Determination letters: Employees' trusts or plans, § 601.201(0).. Exempt organizations, § 601.201(n).. Pension annuity, etc., plans, integration with social Reorganization, rules of thumb amplified... Waiver of dividends, family relationship existing. Statute of limitations (See: Limitation period) Suits: Tax: Civil actions to collect taxes, sanction, Chief Counsel for Additions to (See: Penalties) Collections (See: Collections) Claim of right: Income restored by deceased taxpayer's estate.. Excise taxes, realty transferred to stockholders of Foreign life insurance companies, percentage for 1966. Deficiencies (See: Deficiencies) Liability: 222 2 21 1 Employment taxes, third-party paying or providing wages. 2 1 FUTA, commissions and guaranteed salary paid insurance 1 2 Overpayments: Excise taxes, tires and tubes, trailer manufacturer.... 1 349 322 2 481 2 303 ADMINISTRATIVE-Continued Tax-Continued Payments: Corporations, income and estimated tax, §§ 1.6302-1, Employment taxes, semimonthly deposits, revised rules, Excise taxes: Government depositaries, Forms 720 and 537, Time deemed paid, withheld tax on nonresident aliens and Rates: Excise taxes: Interest equalization: Extension, revision, authority to vary. Taxable year, governments and exempt organizations, claim for Tort Claims Act, delegation of authority. Requirement of withholding agent, §§ 1.1461-2, 1.1461-3, 2 303 ALCOHOL TAX: Alcohol: Aircraft supplies, reciprocating foreign countries.... Specially denatured, labeling requirements, § 211.33a. Attorneys and agents, conference and practice requirements, 2 624 Beer: Aircraft supplies, reciprocating foreign countries.. Bonded wine cellars: Concentrate or unconcentrated juice, addition of wine. Semimonthly return, deferred filing, bond, §§ 240.222, 240.590a, Storage tanks, cardboard signs.. Tax-free withdrawals, nonbeverage purposes- Tax-free withdrawals, nonbeverage use, §§ 170.681 through Bonds, return and payment of tax, deferral, §§ 240.222, 240.590a, 2 438 Breweries: Monitoring systems, approved.. Records and reports, adjustments, error in tax payment.. Containers: Laboratory stains and reagents.. Liquor bottles, aluminum and tinplate, flat bottoms. Dealers: Denaturants, alcohol, use of wood alcohol.. Disclosure of information (See: Publicity of information) Wholesale, taxpaid liquor, foreign-trade zones to customs terri- |