CHAPTER I-INTERNAL REVENUE SERVICE,

DEPARTMENT OF THE TREASURY

(Part 1, §§ 1.0-1 to 1.300)

Part

1

2

14

15

16

18

19

SUBCHAPTER A-INCOME TAX

Income tax; taxable years beginning after December 31, 1953.

Maritime construction reserve fund.

Temporary regulations under Act of April 14, 1966, relating to electing

small business corporations.

Temporary income tax regulations relating to exploration expenditures

in the case of mining.

Temporary regulations under the Revenue Act of 1962.

Certain income tax matters under the Technical Amendments Act of 1958.

Temporary regulations under the Revenue Act of 1964.

APPENDIX TO SUBCHAPTER A-1939 REGULATIONS NOT ENTIRELY SUPERSEDED

SUBCHAPTER B-ESTATE AND GIFT TAXES

Estate tax; estates of decedents dying after August 16, 1954.
Gift tax; gifts made after December 31, 1954.

SUBCHAPTER C-EMPLOYMENT TAXES

Employment taxes; applicable on and after January 1, 1955.
Contract coverage of employees of foreign subsidiaries.

SUBCHAPTER D-MISCELLANEOUS EXCISE TAXES

41 Excise tax on use of certain highway motor vehicles.

Taxes on wagering; effective January 1, 1955.

44

Part

45

46

47

48

49

50

144

145

146

147

148

Miscellaneous stamp taxes.

Regulations relating to miscellaneous excise taxes payable by return.

Documentary stamp taxes.

Manufacturers and retailers excise taxes.

Facilities and services excise taxes.

Regulations relating to the tax imposed with respect to certain hydraulic

mining.

Temporary excise tax regulations relating to tax on tires and tubes delivered
to manufacturer's retail outlet.

Temporary regulations in connection with the Excise Tax Reduction Act

of 1965.

Sale of rebuilt automotive parts and accessories on and after January 1, 1965.

Temporary regulations under the Interest Equalization Tax Act.

Certain excise tax matters under the Excise Tax Technical Changes Act

of 1958.

Monthly returns and payment of excise taxes.

Manufacture of opium for smoking purposes.

149

150

151

152

Regulatory taxes on marihuana.

Regulatory taxes on narcotic drugs.

APPENDIX TO SUBCHAPTER D-1939 REGULATIONS NOT ENTIRELY SUPERSEDED

170

172

130 Taxes on safe deposit boxes and on certain transportation and com-
munications services.

314 Taxes on gasoline, lubricating oil, and matches.

316 Excise taxes on sales by the manufacturer.

324 Excise tax on diesel fuel.

330 Determination of price and price readjustments.

SUBCHAPTER E-ALCOHOL, TOBACCO AND OTHER EXCISE TAXES

Miscellaneous regulations relating to liquor.

Disposition of seized personal property.

Returns of substances, articles, or containers.

Interstate traffic in firearms and ammunition.

Commerce in firearms and ammunition.

Drawback on distilled spirits used in manufacturing nonbeverage products.

250

251

Taxpaid wine bottling houses.

Liquors and articles from Puerto Rico and the Virgin Islands.

Importation of distilled spirits, wines, and beer.

252 Exportation of liquors.

Importation of cigars, cigarettes, and cigarette papers and tubes.

Manufacture of cigarette papers and tubes.

275

285

290

295

296

301

302

303

400

Exportation of cigars, cigarettes, and cigarette papers and tubes, without

payment of tax, or with drawback of tax.

Removal of cigars, cigarettes, and cigarette papers and tubes, without

payment of tax, for use of the United States.

Miscellaneous regulations relating to cigars, cigarettes, and cigarette papers

and tubes.

SUBCHAPTER F-PROCEDURE AND ADMINISTRATION

Procedure and administration.

Taxes under the International Claims Settlement Act, as amended August 9,
1955.

Taxes under the Trading With the Enemy Act.

Temporary regulations under the Federal Tax Lien Act of 1966.

Supplementary Publication: Internal Revenue Service Looseleaf Regulations System.

Additional supplementary publications are issued covering Alcohol and Tobacco Tax Regu-

lations, and Regulations Under Tax Conventions.

NOTE: Treasury Decision 6091, 19 F. R. 5167, Aug. 17, 1954, provides in part as follows:
PARAGRAPH 1. All regulations (including all Treasury decisions) prescribed by, or under
authority duly delegated by, the Secretary of the Treasury, or jointly by the Secretary and
the Commissioner of Internal Revenue, or by the Commissioner of Internal Revenue with
the approval of the Secretary of the Treasury, or jointly by the Commissioner of Internal
Revenue and the Commissioner of Customs or the Commissioner of Narcotics with the ap-
proval of the Secretary of the Treasury, applicable under any provision of law in effect on
the date of enactment of the Code, to the extent such provision of law is repealed by the
Code, are hereby prescribed under and made applicable to the provisions of the Code corre-
sponding to the provision of law so repealed insofar as any such regulation is not inconsistent
with the Code. Such regulations shall become effective as regulations under the various
provisions of the Code as of the dates the corresponding provisions of law are repealed by
the Code, until superseded by regulations issued under the Code.

PAR. 2. With respect to any provision of the Code which depends for its application upon
the promulgation of regulations or which is to be applied in such manner as may be pre-
scribed by regulations, all instructions or rules in effect immediately prior to the enactment
of the Code, to the extent such instructions or rules could be prescribed as regulations under
authority of such provision of the Code, shall be applied as regulations under such provision
insofar as such instructions or rules are not inconsistent with the Code. Such instructions
or rules shall be applied as regulations under the applicable provision of the Code as of the
date such provision takes effect.

PAR. 3. If any election made or other act done pursuant to any provision of the Internal
Revenue Code of 1939 or prior internal revenue laws would (except for the enactment of the
Code) be effective for any period subsequent to such enactment, and if corresponding pro-
visions are contained in the Code, such election or other act shall be given the same effect
under the corresponding provisions of the Code to the extent not inconsistent therewith.
The term "act" includes, but is not limited to, an allocation, identification, declaration, agree-
ment, option, waiver, relinquishment, or renunciation.

PAR. 4. The limits of the various internal revenue districts have not been changed by the

enactment of the Code. Furthermore, delegations of authority made pursuant to the pro-

visions of Reorganization Plan No. 26 of 1950 and Reorganization Plan No. 1 of 1952 (as well

as redelegations thereunder), including those governing the authority of the Commissioner

of Internal Revenue, the Regional Commissioners of Internal Revenue, or the District Direc-

tors of Internal Revenue, are applicable to the provisions of the Code to the extent consistent

therewith.