INDEX-Continued ALCOHOL TAX-Continued Special tax, rectifier, extract manufacturer producing sample a-428... Nontax-paid spirits, search and seizure without warrant. 34, 25 d-1826.. 34, 31 a-428 34, 25 Stills, unregistered, search and seizure without warrant..... Bottling, beer transfers, Potter Flow Meter.. Taxes: Bulk spirits, proof verification, scope of sampling pro- b-11.... gram. 34, 36 Credit or refund, rightful claimant... Extension of certain rates_____. Exemption, commercial samples, alcoholic beverages c-6300_. importation. Rectification: Commingling homogeneous vodka.. Extract manufacturer, producing sample liqueurs. Taxpaid spirits recovered by redistillation of un- a-414. 33, 23 Vodka bottled and used as neutral spirits.---. Relief: 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. Spirits, recooperage, distiller's special tax exemption... Violations, unregistered still, search and seizure without Industrial alcohol, proof verification of bulk spirits, b-11.... 34, 36 sampling program. Internal revenue: Buildings and equipment, description on proprie- a-513... 41, 67 INDEX-Continued ALCOHOL TAX-Continued Wine: Commercial samples, tax-free importation Imported, certificates of origin and authenticity of Losses caused by disaster, filing claims for taxes, cus- Natural, unsweetened, sweetened by winemaker other Production and treatment, approved materials list. Treatment, "Permutit Q", cation exchange resin.. 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 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... 41, 41 Drivers, house bus..... a-580___ 48 Farming, chick raising, profit-sharing agreement with feed company. Insurance salesmen, corporate officers acting as agents.. Exempt organizations, waivers: Failure to file valid certificate, remedy... Procedure, interim instructions.. 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...-- United States (See: Federal services, Instrumentalities). Wages: Armed Forces, amounts shown on Form W-2. Handling by Government depositary of tax withheld... 32, 39 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. Executor's liability for payment of tax, § 20.2002-1.... Armed Forces, members dying during induction period, c-6296- 27, 2 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. 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-- 27, 2 c-6296- 27, 2 27, 2 27, 2 Computation of gross estate, § 20.2001-1, 20.2002-1. c-6296.. 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 Period of limitations, § 20.2014–6_ State death taxes, residents or citizens, § 20.2011-2. Prior transfers: Charitable, etc., transfers, §§ 20.2055-1, 20.2106-1-.. c-6296- 27, 2 Taxable estate: Administration expenses, § 20.2053-3, 20.2106-2... c-6296- 27, 2 § 20.2053-8. Charitable pledges or subscriptions, § 20.2053-5--- Funeral expenses, § 20.2053–2... Losses from casualty or theft, §§ 20.2054-1, c-6296.. 27, 2 State death taxes on charitable transfers, c-5296.. § 20.2053-9. Disclaimer, marital deduction, effect of disclaimer by spouse c-6296.. 27, 2 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). Exemption: Armed Forces, members dying during induction period, c-6296-- 27, 2 Citizens or residents: Missionary dying while in foreign service, e-6296.. 27, 2 Specific, 20.2052-1 Nonresidents, specific, § 20.2106-2- Specific, citizens or residents, nonresidents, §§ 20.2052-1, 20.2106-2. Extension of time (See: ADMINISTRATIVE: Extension of Time). Fiduciaries (See: Administrators and executors). Foreign death taxes (See: Credits against tax). Funeral expenses, deduction, § 20.2053-2... Gift tax (See: Credits against tax). Gross estate (See also: Valuation). Alternate valuation, property received or disposed of by a-576-- Exclusions, annuities under qualified plans, § 20.2039-2. 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). 45, 30 Interest in property, decedent, § 20.2033-1- c-6296__ Joint estate, jointly owned property defined, § 20.2040-1... 27, 2 e-6296.. 27, 2 Legacy tax (See: Credits against tax: State death taxes). Life insurance: Death benefits: Alternate valuation, monthly payments.. Inclusion of proceeds in gross estate, § 20.2047-1.. 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 |