Manufacturers tax, tires, tubes, and tread rubber, c-6343....... 4, 20 Safe deposit boxes, § 42.4286–1.. ALCOHOL TAX: Alcohol: Tax-free, basic permit applications, corporate seal___ Applications, permits to use specially denatured alcohol, a-25_- 4,37 3, 22 corporate seal. Withdrawal, supplies on fishing vessels. for export. Bottlers, repackaging spirits remnants as assorted samples a-24. Beer: Tax-free aircraft supplies, international nonstop flights a-21............. Bonds, distillers', given without surety, execution of Form 1533. Claims, drawback: Aircraft liquor supplies, international nonstop flights Distilled spirits, including alcohol, supplies on fishing Containers, cases, assorted spirits samples, repackaged from Corporations, corporate seal on applications, basic permits Distilled spirits: Puerto Rican products, importation into United States - Vodka, shipment from registered distillery to rectifying Distilleries, distillers' bonds given without surety, execution Exporters, repackaging remnants as assorted spirits samples a-24..... a-25----- 3, 22 a-40 4,35 a-24_ 3, 21 3, 18 a-23----- 3, 20 c-6346... 4,37 a-22__. 3, 19 3, 21 (See: Beer) Forfeitures, seized personal property, increase in appraised c-6339--- 1, 14 Forms: Materials, activated carbon, time of contact with spirits, Importers, importation into United States, Puerto Rican 1533, execution, distillers' bonds given without surety -- Applications, basic permits to use alcohol, corporate a-25_____ Nonbeverage products, articles containing distilled spirits, INDEX-Continued Seizures, personal property, increase in appraised value.... Samples, assorted spirits, repackaged from remnants for ex- ALCOHOL TAX-Continued Permits, basic, applications to use alcohol, corporate seal.... 26 CRF 182.630a-1, 225.860a, 245.196; withdrawal of c-6346--- 26 CFR 252.3a; drawback on distilled spirits including a-25.. 3, 22 a-23_ 3, 20 4,37 c-6345... 4,36 Transfers, bonded alcohol to registered distillery, vodka a-23----- 3, 20 Wine: Tax-free aircraft supplies, international nonstop flights a-21............. Administration expenses, attributable to tax-exempt in- a-32..... come. Property previously taxed, trust life estate___ Transferees, beneficiary of trust life estate, credit against EXCISE TAXES: 4, 17 a-9- 2, 13 Cabaret, collection bj proprietors from concessionaires, Coin-operated devices, gaming, forfeited, authorized de- Communications, exemptions: Association of state-operated high schools.. 3, 22 Services to nonprofit educational organizations, tem- Credits. (See: ADMINISTRATIVE: Credits and re- funds). Dues, initiation fees, etc., life membership, temporary rules, c-6349--- Business machines, parts or accessories, watchmen's a-36... Sales to nonprofit educational organizations, tem- c-6344_. INDEX-Continued Tax-free sales definitions, ALCOHOL TAX-Continued Manufactures-Continued General: Determination of price and price readjustment, c-6340--- IRB Item No. and page 1, 16 temporary rules § 148.1-3, 148.1-4. Musical instruments: Exemptions, sale of piano for use on United States a-17.-.-. Certain sizes § 40.4073-1.. Internal wire fastening § 40.4073-2__ Imposition and rates of tax § 40.4071-1.. Tread rubber, nonhighway tires § 40.4073-3- Playing cards, "Hi-Fen," specially designed decks... 4, 20 c-6343_. 4, 20 26 CFR (1939), 330.1-1 through 330.1-3, determina- c-6340... 1, 16 taxes. 26 CFR 40.4071 through 40.4073-4, manufacturers c-6343--- 4, 20 26 CFR 42.4286–1, 42.4287–1; safe deposit boxes------ c-6342... 2, 19 Retailers: Exemptions, sales to nonprofit educational organiza- c-6344_-- Safe deposit boxes, definitions, rules governing rates and c-6342_ 2, 13 Tax payment by clearing houses, temporary rules, c-6349--- Association of state-operated high schools--- Use tax (Highway), concrete mixer, actual unleaded weight. a Revenue Rulings. f Executive Orders. b Revenue Procedures. e Treaty Decisions. d Court Decisions. e Public Laws. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. INDEX-Continued (See: ADMINISTRATIVE: Credits and re- funds). GIFT TAX: Item No. Deficiences (See: ADMINISTRATIVE: Deficiencies).... a-39.. spouse. IRB and page 4,33 4, 33 Wife (See: Husband and wife). Split gifts, overassessment of wife, deficiency of spouse. INCOME TAX: Armed Forces: Allocation of income and deductions, natural resources, Retirement pay, sick pay exclusion, retirement age Associations, employees', benefits paid to employers and a-28..... 4. 10 Benefits under plans: Computation, exempt pension trust... Retirement pay of military personnel, retirement age Trusts, charitable gifts per settlement agreement..... a-15.-.-. Disability benefits, military personnel, retirement age table. Employees' beneficiary association benefits paid to em- Labor apprenticeship committee... Prohibited transactions, deposit of trust funds in check- 4, 12 Limitation, fund-raising organization for care of crippled a-27............. 4,9 3, 10 4,9 Farmers and farming, nursery, soil and water conservation Recognition, insurance proceeds received for hail- a-8...... 2, 12 Inclusions: Sources within and without United States, natural c-6348... 4, 14 Unemployment benefits from private fund. a-5 2, 6 4, 15 Improvements, city street donated by owner of adjacent a-31.. a Revenue Rulings. b Revenue Procedures. e Treasury Decisions. d Court Decisions. e Fublic Laws. f Executive Orders. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. INDEX-Continued INCOME TAX-Continued Source, within and without United States, natural re- Insurance: Proceeds, replacement for crop destroyed by hail.......... ment. Natural resources, sources of income from sources within Real estate, subdivision, improvements by city government. a-31_---- 4, 15 26 CFR 1.863-1, amended, allocation or apportion- Retirement income, military personnel, retirement age table. Taxes: Foreign countries (See: Foreign tax credit) Trusts: Employees': Basis for pension benefit computation__. Prohibited transactions, deposit of funds in check- Estates and trusts, compromise settlement, charitable Contract providing for perpetual cemetery care... Included and excluded earnings, accountant, partner's 1954 a-1...... 1, 11 1, 11 portable in 1955. Professions, accountant, partner's 1954 income reportable a-1------ 1, 11 in 1955. Trade or business: Accountants, partner's 1954 income reportable in 1955. a-1...... 1, 11 Customs, collection of tax, cigars imported in passengers' c-6341... 2, 22 Importation, noncommercial, cigars in baggage or by mail, e-6341... 2,22 Regulations: Returns, taxpayment on cigars imported in passengers' c-6341... 26 CFR 270.64, 270.190 through 270.191a, 270.230, -6341... 2,22 2, 22 Taxes, collection by Customs, cigars imported in passengers' c-6341... 2,22 baggage or by mail. Tobacco products, cigars, imported in passengers' baggage or by mail, taxpayment to Customs. f Executive Orders. a Revenue Rulings. b Revenue Procedures. c Treasury Decisions. d Court Decisions. • Public LawS. g Delegation Orders. h Treasury Department Orders. i Tax Conventions. j Statement of Procedural Rules. |