FINDING LIST OF PREVIOUSLY PUBLISHED RULINGS CURRENTLY MENTIONED-Continued A cumulative finding list of previously published rulings mentioned in Internal Revenue Bulletins 1958-1 through 1953-26 will be found in Internal Revenue Bulletin 1955-28 dated July 14, 1958. FINDING LIST OF INTERNAL REVENUE BULLETINS CONTAINING PREVIOUSLY PUBLISHED ANNOUNCEMENTS OF THE COMMISSIONER'S ACTIONS ON DECISIONS OF THE TAX COURT OF THE UNITED STATES BULLETINS 1958-27 THROUGH 1958-50 It is the policy of the Internal Revenue Service to announce in the Internal Revenue Bulletin the determination of the Commissioner to acquiesce or not acquiesce in certain decisions of the Tax Court of the United States which disallow deficiencies in tax determined by the Commissioner to be due. Semiannual cumulative listings of such announcements are published in the first weekly Bulletin following the semiannual period, as well as in the Cumulative Bulletin for the period. The Cumulative Bulletin for the last half of a year contains a cumulative list of the announcements made during the entire year. The semiannual cumulative listing of actions on decisions for the first six months of 1958 appears in Internal Revenue Bulletin 1958-28, beginning on page 7. Announcements made during the six month period beginning July 1, 1958, have been published in the following weekly Bulletins. INDEX INTERNAL REVENUE BULLETINS, 1958-27 THROUGH 1958-52 ADMINISTRATIVE: Item No. Accounting methods, separate accounting, collected employ- c-6299-- Administration: Delegation of authority to sign Commissioner's name.. IRB and page 29, 30 Delegation of authority to sign for Acting Commissioner. 44, 51 Facilities and services taxes, §§ 42.0-1 through Appeals, circuit courts, review of orders covering liquor per- Armed Forces, payment of gift tax by members, § 25.6151-1. Extension of time for payment of gift tax, § 25.6165-1. c-6334.. 50, 2 c-6334- 50, 2 Claims: Australian convention, Art. XVII............. i.. 52, 34 Collections: Drawback, alcohol in exported products, delegation of h-165-9. 36, 29 Depositary banks, employer, employee and certain excise 32, 39 Employment and excise taxes, §§ 301.7512–1(b)(1), Irish convention, Art. XVII...... New Zealand convention, Art. XVII... INDEX-Continued ADMINISTRATIVE-Continued Corporations, suit for refund, venue- Court decisions (See: COURT DECISIONS) Credits and refunds: Austrian income tax convention, §§ 516.9, 516.10. - - - - - § 1.547-3. Excise taxes: Certain floor stock refunds postponed ---. Special motor fuel, use undetermined.. a-399_.. Greek income tax convention, Art. XVII.......... Timely claim, supporting evidence filed after limita- a-563-- 32, 23 47, 32 i. 39, 102 49, 33 Effective date, United Kingdom supplementary income tax i.. 49, 22 Elections: Amortization, grain-storage facilities, § 1.169-4- - - - - Capitalization or deduction of certain specified expend- INDEX-Continued Revocation, partnerships and proprietors, temporary ADMINISTRATIVE-Continued Elections-Continued Depreciation of section 179 property; prepaid subscrip- tures. Greek income tax convention, royalties, Art. VIII..... Small business corporations: "Calendar month" defined.. Temporary rules... Estates and trusts, employees', determination of exemptions, c-6317-- 41, 77 § 1.401-1(e). c-6301.. 30, 10 Evidence, admissibility, search and seizure without warrant. Estimated tax, nonpayment, no taxable income for prior Australian convention, exchange, Art. XVIII.. i... 52, 34 Employment taxes, quarterly information returns, c-6299-- 29, 30 Application for exemption, § 30.6104-1.- c-6331__ 46, 20 State governments, increased cost of preparing abstracts. Installment payments, late filing, reasonable cause.. Revenue Rulings b Revenue Procedures e Treasury Decisions d Court Decisions d Court Decisions 490545°-59- f Executive Orders g Delegation Orders h Treasury Department Orders i Tax Conventions j Statement of Procedural Rules |