INDEX-Continued TAX CONVENTIONS-Continued Greece: Income tax: Allocation of income and deductions, related enter- i....... 39, 102 39, 102 refunds). Compensation received: Salaries, fees, etc.: 39, 102 39, 102 Temporary professorial services, Art. XII. i. 39, 102 39, 102 Copyrights, royalty exemption, Art. VII. Dividends: Paid, foreign corporations, Art. IX. Elections (See: ADMINISTRATIVE: Elections). 39, 102 Foreign corporations: Permanent establishment rule, Art. III. 39, 102 Reciprocal exemptions, Arts. V-VIII....... 39, 102 Related enterprises, Art. III.... 39, 102 Foreign tax credit, reciprocal allowance, Art. XIV. Information (See: ADMINISTRATIVE: Informa Nonresidents, reciprocal exemptions, Arts. VI, i. 39, 102 Royalties, patents and copyrights, Arts. VII, i. VIII. 39, 102 Ireland: Income tax: Allocation of income and deduction, related enter- i................ Interest: Gross income: Exclusions, operation of ships and aircraft, ....... Paid, Foreign corporations, Art. XVI. 52, 23 52, 23 Received, reciprocal exemptions, Art. VII... Mines and mining, royalties and rentals from real i 52, 23 52, 23 Partnerships: General, Irish and United States enterprise i..................... 52, 23 Patents, royalty exemption, Art. VIII. i.. 52, 23 Pensions, nonresidents, Art. XII. i. Rent received, reduced tax rate, Art. II. 52, 23 52, 23 Royalties, reciprocal exemptions, Art. VIII. New Zealand: 52, 23 Income tax: Allocation of income and deductions, Art. IV............... i............--- Nonresidents, income from operation of ships ....... ■ Revenue Rulings. b Revenue Procedures. e Treasury Decisions. d Court Decisions. e Public Laws. f Executive Orders. Delegation Orders. Treasury Department Orders. i Tax Conventions. J Statement of Procedural Rules, 49, 25 i.... 49, 25 49, 25 INDEX-Continued TAX CONVENTIONS-Continued New Zealand-Continued Income tax-Continued Foreign corporations: New Zealand enterprise defined, Art. II.. Foreign tax credit, reciprocal credit allowance, Art. i.. 49, 25 Gross income: Exclusions, gain from operation of ships or ́ i................. 49, 25 aircraft, Art. V. Information (See: ADMINISTRATIVE: Informa NISTR Residents, income exempt from New Zealand tax, i................... 49, 25 Exempt income, royalties and other like property, i. 49, 22 Applications, permit, export warehouse proprietor.___. Bonds, Form 2103, permit application by export warehouse proprietor. Cigarette papers and tubes: Commercial samples, tax-free importation. Disaster losses, claims for taxes, customs duties... Claims, taxes and customs duties, tobacco products, cigarette papers and tubes, disaster losses. Customs, duties, tobacco products, cigarette papers and tubes, claims for disaster losses. Foreign governments, list, affixture of stamps, tobacco prod- Forms, bond and permit, export warehouse proprietor.... Permits, Form 2096, issuance to export warehouse proprietor. a Revenue Rulings. d Court Decisions. e Public Laws. f Executive Orders. g Delegation Orders. h Treasury Department Orders, i Tax Conventions. j Statement of Procedural Rules. b-12.. 35, 22 INDEX-Continued 26 CFR 270.220, filing cigar tax returns, legal holiday.. TOBACCO TAX-Continued Item No. 26 CFR 270.143, 270.158, 270.159, 275.133, 275.147, c-6320.... 26 CFR 270.190, 270.196a (added), 275.180, 275.185a c-6330_. IRB and page 46, 16 46, 18 c-6303-- 36, 13 44, 24 47, 26 Reports, manufacturers, quantities of tobacco materials received, shipped, etc. c-6328_. 46, 16 Returns, cigar tax, extension for legal holiday.. Cigarettes, rate extended... Classification, use of paper binder in production of cigars. Exemption, imported commercial samples of tobacco products. Relief, tobacco products, cigarette papers and tubes, disaster losses. Tobacco materials, quantities received, shipped, etc., manu facturers reports Tobacco products: Cigarettes, tax rate extended............... Imported from foreign countries listed, affixture of stamps. b-12.... 35, 22 Manufacturers, reports of tobacco materials, quantities received, shipped, etc. |