INDEX1 INTERNAL REVENUE BULLETINS 1959-18 THROUGH 1959-21 For index of items published during the last six months of 1958, see I.R.B. 1959-1 dated January 5, 1959 ADMINISTRATIVE: Credits and refunds, unlimited charitable deduction... Publicity of returns and information, Securities and Ex- c-6374_. Regulations: 26 CFR 301.6103 (a)-102, inspection of returns by Secu- IRB Item No. and page 18, 79 21, 15 c-6375- 21, 16 26 CFR (1939) 458.325, inspection of corporate income c-6375--- 21, 16 Returns: Corporation, inspection by Securities and Exchange Individual, inspection by Securities and Exchange Com- c-8374. Inspection, Securities and Exchange Commission, §§ c-6374. 21, 15 Partnership, farming operations, Schedule L-Balance a-169---- 19, 36 ALCOHOL TAX: Alcohol, tax-free, use by health clinic.. a-188. 21, 19 Bonded wine cellars, use of compressed air, treatment of a-189... 21, 20 Denaturing plants (See: Distilled spirits plants). Distilled spirits, mingling, date of warehouse receipt on Distilled spirits plants, operations on and after July 1, 1959, c-6373... Distilleries: Fruit (See: Distilled spirits plants) a Revenue Rulings. b Revenue Procedures, c 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. INDEX-Continued ALCOHOL TAX-Continued Forms, 2323, date of spirits receipt in warehouse for min- Hospitals and clinics, health clinic, use of tax-free alcohol. Industrial alcohol plants (See: Distilled spirits plants) 13, 82 Materials, compressed air, treatment of sherry wine...... a-189____ 21, 20 Regulations: 26 CFR 170.371-170.374; interim regulations extend- c-6373___ 21, 21 Taxpaid bottling houses (See: Distilled spirits plants) Distillery denaturing (See: Distilled spirits plants) Date of spirits receipt for mingling, Form 2323... Wine: French Table, imported to United States, certificates of origin and identity Sherry, treatment with compressed air. Wineries (See: Bonded wine cellars) COURT DECISIONS: Huss, George, et al. v. Smith, Francis R... Parsons, Emory W., et al. v. Smith, Francis R. Charitable transfers (See: Charitable, etc., transfers) Admissions, auction sale.... a-164____ Manufacturers: 19, 28 Matches, stained wooden stems, colored tips------ General, tax base, transfers between related Automobiles, etc., parts and accessories, mechanics tray. Musical instruments: Exemption for religious or educational use, c-6372___ 19, 18 INDEX-Continued EXCISE TAXES-Continued 26 CFR 40.4141-40.4152-1, 40.4151-40.4152-2, man- Retailers: Fuels, "JP-4" jet fuel.... Furs, exempt organization, consignment sales____ Electric shaver cases.. Exempt organization, consignment sales___ Toilet preparations, exempt organization, consignment Stamp (Documentary): Certificates of indebtedness. (See: Bonds, etc.). Bonds, etc., dissolution of corporate-obligor, extension a-156.... 18, 17 Conveyances: Sheriff's foreclosure sale.. a-165. 19, 29 Surrender of lease.. a-166 19, 31 Stocks, etc., transfers, community property, pursuant a-183. 20, 22 FIREARMS TAX: Dealers, filing return Forms 2 and 3, verification of serial b-14..... 19, 45 Importation, importers filing return Forms 2 and 3, verifica- b-14..... 19, 45 tion of serial numbers. Manufacturers, filing return Forms 2 and 3, verification of Returns, Forms 2 and 3, filing, verification of serial numbers. Beneficiaries, nonresident aliens, withholding from trust a-177.-.- 20, 17 distributable net income. Benefits under plans: Retirement plan, no disability provisions.. a-158.. 19, 10 Sickness or injuries, community property income----- a-159. Charitable contributions (See: Contributions (deduct- Claims (See: ADMINISTRATIVE: Credits and refunds) INDEX-Continued INCOME TAX-Continued Compensation received: Item No. Community property and income, sick pay exclusion. a-159---- IRB and page 19, 12 Services, 36 months or more: Out-of-pocket expenses of city officials serving a-160____ 19, 15 gratuitously. State Bar of a state.. a-152 18, 9 Veterans' organizations---- a-151. 18, 8 Trusts, employees', adjustment for overstimated costs. Decedents, renewal commissions paid to surviving spouse.. a-162.... Distributions, dividends, premiums of life policy on stock- a-184____ 21, 8 holder. Dividends: Definition, insurance premiums, life policy on stock- a-184_--- Farmers and farming, cattle sold due to dwarfism, involun- a-174 20, 13 Husband and wife, community property, sick pay exclusion. Exclusions, wages received during periods of pregnancy. Corporate agent, personal holding company in- a-172.... 20, 10 Inventories (LIFO), department stores, January 1959, BLS Involuntary conversions, cattle sold due to dwarfism...--. a-174____ 20, 13 f Executive Orders. a Revenue Rulings. b Revenue Procedures. e Treasury Decisions. d Court Decisions. e Public Laws. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. INCOME TAX-Continued Livestock sales (See: Farmers and farming) Individuals, fiduciaries of trusts by common grantor.. Pension trusts (See: Trusts: Employees') 20, 10 Returns (See: ADMINISTRATIVE: Returns) Salary (See: Compensation received) Sales or exchanges, patents, fractional interest... Small business corporations, constructive stock ownership a-187... 21, 13 Estates and trusts, property held under power in trust. Wage continuation plans: Retirement plan, no disability provisions..... Community property, benefits allocable to spouse......--- Wages (See: Compensation received) Withholding: Nonresidents, trust distributable net income...... a-177.... 20, 17 1 The index entries for Treasury Decision No. 58, I.R.B. 1959-18, 19, do not appear in a-168.. 19.35 a-162_. 19, 17 U.S. GOVERNMENT PRINTING OFFICE: 1959 |