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INDEX-Continued

ALCOHOL TAX-Continued

Special tax, rectifier, extract manufacturer producing sample a-428...
liqueurs.
Stamps:

Nontax-paid spirits, search and seizure without warrant.
Strip, sample liqueurs, production by extract manufac-
turer.

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34, 25

d-1826..

34, 31

a-428

34, 25

Stills, unregistered, search and seizure without warrant.....
Tanks:

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Bottling, beer transfers, Potter Flow Meter..
Gauging and storage, commingling homogeneous vodka.

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Taxes:

Bulk spirits, proof verification, scope of sampling pro- b-11.... gram.

34, 36

Credit or refund, rightful claimant...

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Extension of certain rates_____.

Exemption, commercial samples, alcoholic beverages c-6300_. importation.

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Rectification:

Commingling homogeneous vodka..

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Extract manufacturer, producing sample liqueurs.

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Taxpaid spirits recovered by redistillation of un-
marketable rectified products.

a-414.

33, 23

Vodka bottled and used as neutral spirits.---.

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Relief:

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Buildings and equipment, description on proprietors' applications.

a-513...

41, 67

Commingling vodka without incurrence of rectification tax.

a-415...

33, 24

Transfers:

Beer to bottling tank, Potter Flow Meter...

Packaging individual cases of spirits in shipping case, markings.

National emergency, distilled spirits, extension of termination date.

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Spirits, recooperage, distiller's special tax exemption... Violations, unregistered still, search and seizure without

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Industrial alcohol, proof verification of bulk spirits, b-11....

34, 36

sampling program.

Internal revenue:

Buildings and equipment, description on proprie- a-513...
tors' applications.

41, 67

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INDEX-Continued

ALCOHOL TAX-Continued

Wine:

Commercial samples, tax-free importation

Imported, certificates of origin and authenticity of
vintage date.

Losses caused by disaster, filing claims for taxes, cus-
toms duties.

Natural, unsweetened, sweetened by winemaker other
than producer.

Production and treatment, approved materials list.
Special natural grape, use of term "natural" on labels..
Tax-free aircraft supplies, Nicaragua, El Salvador..........
Tax rate extended_.

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Treatment, "Permutit Q", cation exchange resin..
Treatment with "Pectinase".

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Stern, Jean F.; Commissioner v..

Stines, Paul V., et ux. (See James E. Peurifoy, et al. v. Com- d-1832..

d-1829_.

37, 42

d-1828_.

36, 20

d-1827.. 36, 14

d-1826..

34, 31

d-1832_.

52, 20

d-1831..

46, 25

d-1830_.

37, 46

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Domestic services, driver of house bus.---

Employer, deposit of employer and employee taxes in Federal

a-580...

48

32, 39

Reserve and depositary banks.

Employer-employee:

Accountants, independent services, public accounting a-504...
firm.

41, 41

Drivers, house bus.....

a-580___

48

Farming, chick raising, profit-sharing agreement with

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feed company.

Insurance salesmen, corporate officers acting as agents..

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Exempt organizations, waivers:

Failure to file valid certificate, remedy...

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Procedure, interim instructions..

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Extension of time (See: ADMINISTRATIVE: Extension

of time).

43, 12

Federal services, cafeteria association, naval shore estab- a-527... lishment.

Forms (See: ADMINISTRATIVE: Returns).

Government employees (See: Federal services, Instrumental

ities).

a Revenue Rulings

b Revenue Procedures

e Treasury Decisions

d Court Decisions

• Public Laws

f Executive Orders

h Treasury Department Orders

g Delegation Orders

i Tax Conventions

j Statement of Procedural Rules

INDEX-Continued

EMPLOYMENT TAXES-Continued

Information (See: ADMINISTRATIVE: Information at source).

Instrumentalities, cafeteria association, naval shore establishment.

Ministers, faculty members, seminaries operated by univers

ities.

Receipts:

Armed Forces, amounts shown on Form W-2...--
Government depositary, payments made by employer..
Returns (See: ADMINISTRATIVE: Returns).
Tax (See: ADMINISTRATIVE: Tax).

United States (See: Federal services, Instrumentalities).

Wages:

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Armed Forces, amounts shown on Form W-2.
Driver of house bus....

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Handling by Government depositary of tax withheld...
Increase in tax base....

32, 39

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Property not subject to claim, deduction, § 20.2053-8. c-6296

27, 2

Administrators and executors:

Definition of executor, § 20.2203-1..

e-6296..

27, 2

Discharge from personal liability, § 20.2204-1.

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Executor's liability for payment of tax, § 20.2002-1....

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Armed Forces, members dying during induction period, c-6296-

27, 2

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Conditional bequests, remainder and similar interests deduction, § 20.2055-2.

c-6296..

27, 2

Death taxes, payable out of charitable transfers, deduc- c-6296.. tion, 20.2055-3.

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INDEX-Continued

Specific exemption, § 20.2052–1..

Claims against estate, deduction, §§ 20.2053-4, 20.2106-2-

Community property, marital deduction, limitation on de- c-6296-.

ESTATE TAX-Continued

Charitable pledges or subscriptions, deduction, § 20.2053-5--
Citizens or residents:

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27, 2

c-6296-

27, 2

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27, 2

27, 2

Computation of gross estate, § 20.2001-1, 20.2002-1. c-6296..
Missionary dying while in foreign service, exemption,
§ 20.2202-1.

ductions, § 20.2056(c)−2.

Conditional bequests (See: Charitable, etc., transfers).

Contemplation of death (See: Transfers).

Credits against tax:

Foreign death taxes:

Computation, § 20.2014-1

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Period of limitations, § 20.2014–6_

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State death taxes, residents or citizens, § 20.2011-2. Prior transfers:

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Charitable, etc., transfers, §§ 20.2055-1, 20.2106-1-..

c-6296-

27,

2

Taxable estate:

Administration expenses, § 20.2053-3, 20.2106-2...
Administration property not subject to claim,

c-6296-

27, 2

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§ 20.2053-8.

Charitable pledges or subscriptions, § 20.2053-5---
Claims against estate, § 20.2053-4, 20.2106-2--

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Funeral expenses, § 20.2053–2...

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Losses from casualty or theft, §§ 20.2054-1,
20.2106-2.

c-6296..

27, 2

State death taxes on charitable

transfers,

c-5296..

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§ 20.2053-9.

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Disclaimer, marital deduction, effect of disclaimer by spouse c-6296..

27, 2

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INDEX-Continued

ESTATE TAX-Continued

Dower or curtesy interests:

Inclusion in gross estate, § 20.2034-1..

Relinquishment as consideration, § 20.2044-1.

Elections (See: ADMINISTRATIVE: Elections).

Estate tax (See: Credits against tax: State death taxes).
Executors (See: Administrators and executors).

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Exemption:

Armed Forces, members dying during induction period, c-6296--
§ 20.2201-1.

27, 2

Citizens or residents:

Missionary dying while in foreign service, e-6296..
§ 20.2202-1.

27, 2

Specific, 20.2052-1

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Nonresidents, specific, § 20.2106-2-

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Specific, citizens or residents,

nonresidents,

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§§ 20.2052-1, 20.2106-2.

Extension of time (See: ADMINISTRATIVE: Extension

of Time).

Fiduciaries (See: Administrators and executors).

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Foreign death taxes (See: Credits against tax).

Funeral expenses, deduction, § 20.2053-2...

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Gift tax (See: Credits against tax).

Gross estate (See also: Valuation).

Alternate valuation, property received or disposed of by a-576--

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Exclusions, annuities under qualified plans, § 20.2039-2.

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Income, appreciated value of unsold livestock, deceased farmer.

27, 2

a-436-..

35, 8

Indians, Klamath Tribal lands..

e-85-731

Inheritance tax (See: Credits against tax: State death taxes).
Interest (See: ADMINISTRATIVE: Interest).

45, 30

Interest in property, decedent, § 20.2033-1-

c-6296__

Joint estate, jointly owned property defined, § 20.2040-1...
Leases (See: Personal property: Real property).

27, 2

e-6296..

27, 2

Legacy tax (See: Credits against tax: State death taxes).
Liens (See: ADMINISTRATIVE: Liens).

Life insurance:

Death benefits:

Alternate valuation, monthly payments..

Inclusion of proceeds in gross estate, § 20.2047-1..
Treatment as annuity, gross estate inclusion,
§ 20.2039-1.

Nonresidents, situs of proceeds, § 20.2105–1.............

Incidents of ownership, inclusion of proceeds in gross estate, 20.2042-1.

Revenue Rulings

b Revenue Procedures

e Treasury Decisions

d Court Decisions

• Public Laws

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