INDEX-Continued IRB ESTATE TAX-Continued Receivable by estate, inclusion of proceeds in gross es tate, § 20.2042-1. Receivable by other than estate: Inclusion of proceeds in gross estate, § 20,2042-1-. Transferred or assigned, inclusion of proceeds in gross es tate, § 20.2042-1. Valuation, § 20.2031-8 Limitation period (See: ADMINISTRATIVE: Limitation period). Losses, deduction, § 20.2054-1............. c-6296__ 27, 2 Marital deduction: Adjusted gross estate, computation, limitation on ag- c-6296.. 27, 2 Bequests to surviving spouse: Allowance of deduction, § 20.2056(a)–1_ tions, § 20.2056(c)-2. Disclaimer, effect of disclaimer by spouse or other per- Valuation of interest passing to spouse, § 20.2056 c-6296-- Property located outside United States, § 20.2105-1. c-6296.. 27, 2 Sites of works of art on loan for exhibition, c-6296-- 27, 2 c-6296.. 27, 2 Created after 10/21/42, property includible in gross c-6296_. 27, 2 General power: Creation and exercise, § 20.2041-1. Beneficial interest, decedent, § 20.2033-1.. c-6296__ 27, 2 Nonresidents, sites within United States, § 20.2104-1.. Regulations: 26 CFR 20.0-1 through 20.2207-1, estate tax and appli- c-6296.. cable administration provisions. 27, 2 Reversionary interest (See: Transfers: Effective at death). Revocable transfer (See: Transfers: Relinquishment of power). Situs of property: Gross estate, United States location, § 20.2105-1------ Succession tax (See: Credits against tax: State death taxes). Survivorship annuities (See: Annuities). Tax (See: ADMINISTRATIVE: Tax). a Revenue Rulings b Revenue Procedures e Treasury Decisions d Court Decisions Public Laws f Executive Orders g Delegation Orders h Treasury Department Orders i Tax Conventions j Statement of Procedural Rules c-6296__ 27, 2 c-6296__ 27, 2 c-6296-. 27, 2 c-6296__ 27, 2 c-6296__ 27, 2 a-576.... 47, 14 c-6296.. 27, 2 ESTATE TAX—Continued INDEX-Continued Tax conventions (See: TAX CONVENTIONS) Taxable estate: Deductions: Citizens or residents, § 20.2053–1. Nonresidents, § 20.2106-1, 20.2106-2. Definitions, citizens or residents, § 20.2051-1. Taxes, owned by decedent, deduction, § 20.2053–6. Tenancy by the entirety, gross estate inclusion, § 20.2040-1. Transfers: Contemplation of death: Effective at death, conditions of survivorship and retained reversionary interest, § 20.2037-1. Insufficient considerations, marital rights and support obligations, § 20.2043-1. Prior interests, application without regard to time of creation, § 20.2044-1. Relinquishment of power, gross estate valuation, § 20.2038-1. Retained life estate, gross estate inclusion, § 20.2036-1. c-6296_ . Abnormalities during base period, section 722 relief, settle- g-63. Exemption, Free Zone of Colon... 29, 23 a-510 41, 48 Introductory and explanatory provisions of regulations, §§ 42.0-1 through 42.0-4. Cabaret, singing waiter.......... Butter, adulterated, decisions by Surgeons General of Army and Navy. Leased theater, liability for collection and remittance.. Separate accounting requirements, § 301.7512-1(a)(2)__ Bowling alleys, pool tables, etc., exemptions, used by servicemen's dependents. Cheese, deleterious filling, decisions by Surgeons General of e-85-881 42, 103 Army and Navy. Revenue Rulings b Revenue Procedures e Treasury Decisions d Court Decisions e Public Laws f Executive Orders g Delegation Orders h Treasury Department Orders i Tax Conventions j Statement of Procedural Rules Exemption: Athletic associations, state colleges and universities. a-492... 40, 55 a-510_. 41, 48 Racing news and wire service. a-541. Introductory and explanatory provisions of regulations, c-6327.. §§ 42.0-1 through 42.0-4. 44, 23 44, 52 Recorded music service.__. Separate accounting requirements, § 301.7512–1 (a) (2) .. Wire and equipment service, racing information "drop". Court decisions (See: COURT DECISIONS) a-368... 29, 27 Credits (See: ADMINISTRATIVE: Credits and refunds).. Exemption, Free Zone of Colon.... a-510-.. 41, 48 Introductory and explanatory provisions of regulations, §§ 42.0-1 through 42.0-4. Mandatory minimum food charges by club... a-460. 37, 38 a-459 General, deposit of certain taxes in Government banks..... Sporting club, membership dependent upon lot ownership. Separate accounting requirements, § 301.7512–1(a)(2). 37, 37 Electric or gas kitchen range used in manufacture a-543.. 28, 25 of nontaxable combination range. 44, 18 Floor polisher.. a-491. Parts and accessories, motor-driven attic fans......... 40, 54 a-386 Portable air purifiers.. 31, 12 a-508. Quick recovery type electric water heaters, sales 41, 47 a-519... 42, 28 prior to April 1, 1958. Tiller-lawn mower combinations.. Ventilation system.... a-362-.. Automobiles, etc.: 29, 20 Certain tax rates extended........... e-85-475 Exemption, sales to state with trade-back agree- a-572... 32, 29 47, 24 Reupholstered and repaired seats and seat a-507... 41, 46 Stamp vending machine.. Cigarette, etc., lighters, imprinted advertising material. Athletic associations, state colleges, universities... 29, 21 a-388 31, 14 Firearms, shells, etc., new or used, installation of com Tread rubber sold to retreader, subsequently ex- 33, 21 a-400.. 32, 25 |