1 A cumulative finding list for all Revenue Rulings, Treasury Decisions, etc., published in Internal Revenue Bulletins 1958-26 to 1958-52 will be found in Internal Revenue Bulletin 1959-1, dated January 5, 1959.

1 A cumulative finding list for all Revenue Rulings, Treasury Decisions, etc., published in Internal Reve nue Bulletins 1958-26 to 1958-52 will be found in Internal Revenue Bulletin 1959-1, dated January 5, 1959.

1A cumulative finding list of previously published rulings mentioned in Internal Revenue Bulletins, 1958-27 through 1958-52 will be found in Internal Revenue Bulletin 1959-1, dated January 5, 1959.

The Internal Revenue Bulletin is issued weekly and contains rulings, procedures and decisions published by the Internal Revenue Service and all Treasury Department regulations (including Treasury Decisions) pertaining to Internal Revenue matters. It may be obtained on a subscription basis from the Superintendent of Documents, Government Printing Office, Washington 25, D.C., for $6.00 per year-foreign $8.75. Single copies of the Bulletin-20 cents each.

The contents of the weekly Bulletin are consolidated at least semiannually into a perma. nent, indexed, Cumulative Bulletin. These are sold on a single-copy basis. Subscribers to the weekly Bulletin will be notified when copies of the Cumulative Bulletins are available.

Certain issues of Cumulative Bulletins are out of print and are, therefore not available. Persons desiring available Cumulative Bulletins which are listed below may obtain them from the Superintendent of Documents at prices as follows:

1 House, Senate, and conference reports on revenue bills enacted as the act of October 3, 1913, the act of October 22, 1914, and the Revenue Acts of 1916 to 1938, inclusive and on amendment to such acts.

Printed in one volume.

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Reasonable wages paid by a father to his minor children
for services rendered by them as bona fide employees
in his business are deductible as ordinary and neces-
sary business expenses, even though the children use
the wages for part of their own support; I.T. 3812,
modified.

Contributions by individuals to the Salvation Army qual-
ify for the extra ten percent deduction for charitable
contributions provided by section 170 (b) (1) (A) of
the Code.

Rev. Rul. 59-110,

page 5.

Rev. Rul. 59-129,
page 7.

Rev. Rul. 59-139,
page 7.

Payments made for the care and maintenance of a for-
mer wife pursuant to a decree annulling the marriage
under section 7(5) of the Domestic Relations Law of
the State of New York, qualify as alimony payments.
Regulations have been proposed relating to unincorpo- Announcement,
rated business enterprises electing to be taxed as
domestic corporations.

EXCISE TAXES:

page 4.

page 9.

A device which is designed to be mounted on the rear Rev. Rul. 59-131,
of a truck for use in unloading concrete pipe from
the truck is an automobile part or accessory for pur-
poses of the manufacturers tax.

The sale by the manufacturer of a wheel spinner knob
which is designed and primarily adapted for use on
the steering wheel of an automobile or an automobile
truck is subject to the manufacturers tax on automo-
bile parts or accessories.

Rev. Rul. 59-132,

page 10.

page 10.

Protective, all-weather plastic covers, which may be used Rev. Rul. 59-133,
to cover nonautomotive equipment and materials but
which are primarily designed and adapted for use on
automobiles, are subject to the manufacturers tax on
automobile parts or accessories.

The manufacturers tax on lubricating oils applies to Rev. Rul. 59-134,
sales of an oil additive, consisting of white mineral

oil and finely ground mica, for use in the lubrication

of food machinery.

page 10.

The manufacturers tax on musical instruments does not Rev. Rul. 59-135,
apply to the sale of a violin bow, whether sold sepa-
rately or in connection with the sale of a violin.

page 11.

(Continued on page 3)

TREASURY DEPARTMENT • INTERNAL REVENUE SERVICE

500394-59