INDEX-Continued ADMINISTRATIVE-Continued Interest: Deficiencies: Claim of right income restored, computation of tax Estate tax, extension of time for payment, Gift tax, $25.6601-1-- Installment payments, reasonable cause.. Overpayments, renegotiation of government contracts, repayment of excessive profits. Legislation, summary of 1958 tax legislation.... Announcement 42, 33 Levy, unemployment benefits.. e-85-840 39, 108 Liens: Validity against mortgagees, pledgees, etc., c-6334.. 50, 2 § 25.6323-1. Insurance proceeds, transferee liability.. d-1829.. 37, 42 Notice, deposits in building and loan associations............. a-470... 38, 21 Limitation period: Estate tax: Credits for foreign death taxes, § 20.2014–6.......... Refund of excise taxes, evidence to support timely filed a-563... 47, 32 claim. Temporary rules for revocation of election by unincor- Employment and excise taxes, delivery, cancellation, Liens, deposits in building and loan associations... Nonpayment of estimated tax, no taxable income for a-369... 29, 28 Possessions of United States, Puerto Rico, oleomargarine a-522... 42, 30 INDEX-Continued IRB Applications for exemption by exempt organizations, b-20............ Application for exemption, $301.6104-1.. Information returns, § 301.6104-2... § 20.6001-1. Work sheets, reconciling book and tax depreciation.......... a-601....... 26 CFR 18.1-2, temporary rules, revocation of election 26 CFR 24.1-1, temporary rules, extension of time for payment of estate tax closely held business. 26 CFR 39.1-1 through 39.1-6, 149.1-1 through 149.1-4, 301.7512-1, monthly returns and payment of em- 26 CFR 40.0-1 through 40.0-4, introductory and explan- c-6320-. Consolidated (See: INCOME TAX: Consolidated returns) Foreign personal holding company, § 1.551-4__. Monthly returns and payment, §§ 39.1-1 through c-6299.. 29, 30 INDEX-Continued ADMINISTRATIVE-Continued Returns-Continued Signing and verifying, preparation by person other than taxpayer. Time for filing, employment and excise taxes, §§ 39.1-5, 149.1-2. Rulings: Disputed issue referred to National Office.-- Employees' trusts, determination of exemptions, § 1.4011(e). 38, 48 c-6301- 30, 10 Seizures, unregistered still, search and seizure without warrant. Suits: Estate tax, authority to bring action, § 20.7404_. c-6296- 27, 2 Payment of entire tax before suit for refund. Venue in tax evasion cases_ Venue, refund to corporations- Tax Court of the United States, jurisdiction, advance pay- b-18.... ment of deficiency. Tax: Additions to (See: Penalties). Computations: 46, 34 Collection (See: Collections). Estate tax: Employment and self-employment, increase in rates e-85-840 Taxable year, Austrian convention, taxpayer having no per- Settlement authority, Reorganization Order No. 2, revoked. ALCOHOL TAX: Trusts, deposit of taxes, trust fund account, § 301.7512-1(c). Advertising, wind, elimination of term "unfortified". Alcohol: Drawback on exported products, delegation of authority. Constructive receipt by dealer as vendor... Special industrial solvents shipped as samples, con- Substitute denaturants, additional usage, Formulas, U. S. P. quality soap concentrate, Formula 27-B.. a-449-- Basic permits, denial orders reviewed by courts of appeals, abbreviated records. Interlocking directorate, distillery officer, similar position in subsidiary, unrelated business. Use of oldest entry date, mingled neutral bulk spirits.. Use of activated carbon in treatment of wine, experimental study. Proprietors, description of buildings unused in production, storage. 1 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 |