INDEX-Continued ADMINISTRATIVE-Continued IRB Item No. and page decrease. 27, 2 C-6334.. 50, 2 &-523. 42, 31 28, 22 Announcement 42, 33 -85–840 39, 108 e-6296.. 27, 2 C-6296.. 27, 2 c-6296... 27, 2 C-6296.. 27, 2 8 20.6323-1. C-6334.. 50, 2 C-6334.. 50, 2 C-6334.. 50, 2 825.6323–1. d-1829.. 37, 42 38, 21 c-6296.. 27, 2 8301.6503(e)-1. $ 1.547-6. claim. porated business to be taxed as corporation, $ 18.1-2. d-1828.. 36, 20 50, 2 29, 30 38, 21 rant. a-577... 47, 18 prior year. 42, 30 a Revenue Rulings 1 Executive Orders INDEX—Continued Publicity of returns and information: Applications for exemption by exempt organizations, b-20.... 51, 55 Exempt organizations and trusts: Application for exemption, 8301.6104-1. Information returns, $ 301.6104-2..--- Abbreviated, courts of appeals review of orders covering e-85–791 42, 101 Estate tax, duties of administrator or executor, c-6296.. 27, 2 $ 20.6001-1. 25.6001-1. Work sheets, reconciling book and tax depreciation.... a-601... Refunds (See: Credits and refunds). 26 CFR 18.1-1, temporary rules, election of certain c-6317.. 41, 77 26 CFR 18.1-2, temporary rules, revocation of election (-6332.. by partnership or sole proprietor to be taxed as a 26 CFR 18.1-3 through 18.1-7, temporary rules, elec- c-6335.. 49, 33 43, 45 26 CFR 39.1–1 through 39.1-6, 149.1–1 through 149.1-4, 6-6299.. 29, 30 301.7512–1, monthly returns and payment of em- ployment and excise taxes, accounting for certain 26 CFR 40.0-1 through 40.0–4, introductory and explan- c-6320.. atory provisions, retailers and manufacturers excise 26 CFR 42.0–1–42.0-4, introductory and explanatory c-6327.. 44, 52 46, 20 Consolidated (See: INCOME Tax: Consolidated returns) Foreign personal holding company, $ 1.551-4.---- C-6308.. Reincorporation followed by merger, parent and 2-422... Due dates for filing, retroactive coverage of em- a-514... ployees of exempt organizations. Monthly returns and payment, $$ 39.1-1 through c-6299.. 29, 30 Contents of and documents to accompany, C-6296 27, 2 Notice of qualification as executor, $ 20.6036–1.... c-6296. 27, 2 Persons required to file, &$ 20.6018-1, 20.6018–2... c-6296.. 27, 2 Place for filing return other documents, c-6296.. 27, 2 $ 20.6091-1. or a-390... 31, 15 « Revenue Rulings 1 Executive Orders Requirements of return, statement list, c-6296.. 27, 2 Time for filing return or preliminary notice, 6-6296.. 88 20.6071-1, 20.6075-1. Estates and trusts, unrelated business income of trusts, c-6301.. 30, 10 Liability of lessee of theater.. Monthly returns and payment, $ 149.1-2.. Exempt organizations: c-6301... 30, 10 30, 10 Fiduciaries, trusts with unrelated business income, c-6301.. 30, 10 706, estate tax, citizens or residents, $ 20.6018-1... C-6296 706 CE, estate tax, foreign death tax, proof of c-6296.. 27, 2 706 NA, estate tax, nonresidents not citizens, c-6296.. 27, 2 § 20.6018-1. 709, gift tax, persons required to file and contents, e-6334.. 30, 2 720, excise taxes, quarterly, 149.1-2. 938, gift tax, life insurance statement, $ 25.6001-1.. C-6334.. 50, 2 941, 941 PR, 941 VI, employment taxes, quarterly, c-6299.. 29, 30 $$ 39.1-1, 39.1-2, 39–1-4. 32, 39 Simplified proof of export, Mexican nationals...-.. b10..... 44, 35 Contents of return, $ 25.6019-3. Description of property listed, $ 25.6019-4. Extension of time for filing, $ 25.6081-1. Husband and wife, transfers to third party and c-6334.. execution of consents, $ 25.6019-2. Persons required to file, $25.6019-1.. Place for filing, $ 25.6091-1.. Prepared for taxpayer, verification... &-390.. 31, 15 Time for filing, $ 25.6075–1.----- Use and application for forms, $ 25.6011-1. Husband and wife, gift tax, transfers to third party and C-6334.. 50, 2 execution of consents, $ 25.6019-2. Employment taxes, quarterly information returns, c-6299.. 29, 30 Exempt organizations and trusts, publicity, $ 301.- c-6331.. 46, 20 6104–2. Exempt organizations, requirements, $ 1.6033-1... c-6301.. 30, 10 b-17. 45, 39 Reporting and substantiation of traveling and other c-6303.. 37, 10 business expenses of employees, $ 1.162–17. Place for filing, employment and excise taxes, $$ 39.1-5, 6-6299.. 29, 30 149.1-2. Reproduction, Form W-2, substitutes.... b-17.... 45, 39 Increased cost, State governments.... b-15.--- 43, 47 . « Revenue Rulings c Treasury Decisions b Revenue Procedures d Court Decisions • Public Laws 1 Executive Orders Delegation Orders h Treasury Department Orders i Tax Conventions Statement of Procedural Rules INDEX-Continued and page ADMINISTRATIVE-Continued IRB Returns-Continued Item No. Signing and verifying, preparation by person other than 8-390... 31, 15 taxpayer. Time for filing, employment and excise taxes, $$ 39.1-5, 6-6299.. 29, 30 149.1-2. Rulings: Disputed issue referred to National Office... b-14... 38, 48 Employees' trusts, determination of exemptions, $ 1.401- C-6301.. 30, 10 1(e). Seizures, unregistered still, search and seizure without d-1826.. 34, 31 warrant. Suits: Estate tax, authority to bring action, $ 20.7404. c-6296... 27, 2 Payment of entire tax before suit for refund.. d-1827.. 36, 1+ Venue in tax evasion cases 0-85-595 38, 32 Venue, refund to corporations. 85-920 42, 104 Tax Court of the United States, jurisdiction, advance pay- b-18.-- 46, 34 ment of deficiency. Tax: Additions to (See: Penalties). Nonresidents, credits against tax, $ 20.2102–1. c-6296.. 27, 2 $$ 20.2011-1 through 20.2016-1. C-6296.. 27, 2 Gift tax, examples and tables, $ 25.2502–1.- C-6334... 50, 2 Repayment of excess F. H. A. mortgage proceeds.. a-456.-. 37, 31 Liability: Gift tax: Donor primarily liable, $8 25.2502–2, 25.6151-1. c-6334.. 50,2 Husband and wife, $ 25.2513-4. c-6334.. 50, 2 Imposition and scope, $ 25.2501-1... c-6334.. 50, 2 Payments: Gift tax: Extension of time, $ 25.6161-1.. -6334... 50, 2 Interest on underpayments, etc., $ 25.6601-1.. c-6334.. 50, 2 Time and place, $ 25.6151-1.. C-6334.. 50, 2 Rates: Employment and self-employment, increase in rates e-85-840 39, 108 and tax base. C- 6334, 50, 2 Life insurance beneficiaries, $ 20.2206-1..--- c-6296.. 27, 2 c-6296. 27, 2 Recipient of property over which decedent had c-6296.. 27, 2 power of appointment, $ 20.2207-1. Liability, transferee, insurance beneficiary - d-1829.. 37, 42 d-1830.. 37, 46 Revenue Rulings Revenue Procedures f Executive Orders INDEX-Continued ADMINISTRATIVE-Continued IRB Payments: Item No. and page Assessment before suit for refund. --- d-1827.. 36, 14 Collected admissions tax, quarter for reporting --- 8-366.. 29, 23 Depositary banks, employer, employee and certain 32, 39 excise taxes. Due date, employment taxes, retroactive coverage a-514... 42, 20 of employees of exempt organizations. Employment and excise taxes, $8 39.1-3, 149.1-3.. c-6299.. 29, 30 Estate tax: Liability of administrators and executors, c-6296.. 27, 2 8 20.2002–1. 6-6296.. 27, 2 Time and place, $ 20.6151-1.... c-6296.. 27, 2 Rates: Estate tax, liability for payment, $ 20.2001–1.--- e-6296.. 27, 2 taxes. 43, 25 manent establishment in United States, 8 516.12. Tax Court of the United States: Authority for settlements. 8-66. 37, 55 Review of decisions, records. e-85–791 42, 101 Settlement authority, Reorganization Order No. 2, 8-65.--. 37, 55 revoked. Trusts, deposit of taxes, trust fund account, $ 301.7512–1(c). 2-6299.. 29, 30 ALCOHOL TAX: Advertising, wind, elimination of term "unfortified”. C-6319.. 43, 20 Alcohol: Drawback on exported products, delegation of authority, h-165-9. 36, 29 Rubbing, retail sales by druggist employees. 8-448.. 36, 27 Samples, proof verification, scope of sampling program. b-11.... 34, 36 Specially denatured: Constructive receipt by dealer as vendor... 8-430... 34, 29 Production, use of boric acid, U. S. P.---- a-561. 46, 31 Special industrial solvents shipped as samples, con 36, 27 No. 36 and 40. a-449. 49, 19 Tax-free aircraft supplies, Nicaragua, El Salvador..... b-13..-- 37, 58 Applications: Basic permits, denial orders reviewed by courts of ap- e-85–791 42, 101 peals, abbreviated records. Interlocking directorate, distillery officer, similar posi- a-562... 46, 32 tion in subsidiary, unrelated business. Proprietors, description of buildings unused in produc- a-513... 41, 67 tion, storage. Use of activated carbon in treatment of wine, experi- b-21.... 51, 52 mental study. Use of oldest entry date, mingled neutral bulk spirits.. a-450... 36, 27 a Revenue Rulings 1 Executive Orders Statement of Procedural Rules |
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