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(b) If the amount of compensation earned in any calendar month by an individual as an employee in the service of a local lodge or division of a railwaylabor-organization employer is less than $3, such amount shall be disregarded for the purpose of determining the employees' tax, provided:

(1) Such compensation is earned before April 1, 1940, and the taxes thereon are not paid to the collector before July 1, 1940, or

(2) Such compensation is earned after March 31, 1940. (50 Stat. 440, I.R.C. 1535, 3791, 53 Stat. 183, 467; 45 U.S.C. 272, 26 U.S.C. 1535, 3791) [As amended by T.D. 5029, Dec. 27, 1940; 5 F.R. 5281]

Subpart C-Employers' Tax

SECTION 27 OF THE ACT APPROVED OCTOBER 10, 1940 (54 STAT. 1101)

(a) "For the purpose of determining the amount of taxes under sections 1520 [of the Internal Revenue Code], compensation earned in the service of a local lodge or division of a railway-labororganization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and (1) such compensation is earned before April 1, 1940, and the taxes thereon under such sections are not paid before July 1, 1940, or (2) such compensation is earned after March 31, 1940." (b) For the purpose of determining the amount of taxes under sections 3 (a) of the Carriers Taxing Act of 1937, compensation earned in the service of a local lodge or division of a railway-labor-organization employer shall be disregarded with respect to any calendar month if the amount thereof is less than $3 and the taxes thereon under such sections are not paid before July 1, 1940.

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§ 410.301 Measure of employers' tax.

If the amount of compensation earned in any calendar month by an individual as an employee in the service of a local lodge or division of a railway-labororganization employer is less than $3, such amount shall be disregarded for the purpose of determining the employers' tax, provided:

(1) Such compensation is earned before April 1, 1940, and the taxes thereon are not paid to the collector before July 1, 1940, or

(2) Such compensation is earned after March 31, 1940. (50 Stat. 440, I. R. C. 1535, 3791, 53 Stat. 183, 467; 45 U.S.C.

272, 26 U.S.C. 1535, 3791) [As added by T.D. 5029, Dec. 27, 1940; 5 F.R. 52811

§ 410.501 Initial and quarterly returns of tax-(a) General. For the period beginning January 1, 1937, and ending September 30, 1937, and for each subsequent period of three calendar months ending December 31, March 31, June 30, and September 30, each employer shall prepare a return of tax, in triplicate, on Form CT-1 and each employee representative shall prepare a return of tax, in triplicate, on Form CT-2. Each employer and employee representative is required to file his own return. Consolidated returns of parent and subsidiary corporations are not permitted. [As amended by T.D. 4859, Sept. 1, 1938; 3 F.R. 2179]

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The return for the period January 1, 1937, to September 30, 1937, inclusive, shall be filed on or before November 30, 1937; the return for each quarterly period thereafter up to and including the period ended December 31, 1938, shall be filed on on before the last day of the first calender month following the period for which it is made; and the return for each quarterly period subsequent to December 31, 1938, shall be filed on or before the last day of the second calendar month following the period for which it is made.

NOTE: The first sentence of the second paragraph of § 410.505 was amended by T.D. 4891, Mar. 29, 1939; 4 F.R. 1391.

Subpart G-Credits and Refunds SECTION 4 (b) oF THE ACT APPROVED August 13, 1940 (54 STAT. 786)

No person (as defined in the Carriers Taxing Act of 1937) shall be entitled, by reason of the provisions of this Act, to a refund of, or relief from liability for, any income or

excise taxes paid or accrued, pursuant to the provisions of the Carriers Taxing Act of 1937 or subchapter B of chapter 9 of the Internal Revenue Code, prior to the date of the enactment of this Act by reason of employment in the service of any carrier by railroad subject to part I of the Interstate Commerce Act, but any individual who has been employed in such service of any carrier by railroad subject to part I of the Interstate Commerce Act as is excluded by the amendments made by this Act from coverage under the Carriers Taxing Act of 1937 and subchapter B of chapter 9 of the Internal Revenue Code, and who has paid income taxes under the provisions of such Act or subchapter, and any carrier by railroad subject to part I of the Interstate Commerce Act which has paid excise taxes under the provisions of the Carriers Taxing Act of 1937 or subchapter B of chapter 9 of the Internal Revenue Code, may, upon making proper application therefor to the Bureau of Internal Revenue, have the amount of taxes so paid applied in reduction of such tax liability with respect to employment, as may, by reason of the amendments made by this Act, accrue against them under the provisions of title VIII of the Social Security Act or the Federal Insurance Contributions Act (subchapter A of chapter 9 of the Internal Revenue Code).

§ 410.707 Treatment under section 4 (b) of the Act approved August 13, 1940, of taxes with respect to certain services performed in the employ of carriers by railroad. Section 4 (b) of the Act approved August 13, 1940 (54 Stat. 786), provides that no person shall be entitled, by reason of the provisions of such Act, to a refund of, or relief from liability for, taxes paid or accrued prior to August 13, 1940, pursuant to the Carriers Taxing Act of 1937 or subchapter B of chapter 9 of the Internal Revenue Code, with respect to employment in the service of any carrier by railroad subject to part I of the Interstate Commerce Act. (See sections 3 and 4 of the Act of August 13, 1940; and see § 410.3 (a).) However, under further provisions of such section 4 (b) the amount of such

taxes paid to the collector may in accordance with such section be applied in reduction of the tax liability, under Title VIII of the Social Security Act or under the Federal Insurance Contributions Act (subchapter A of chapter 9 of the Internal Revenue Code), incurred by reason of the provisions of the Act of August 13, 1940. In any such case, a claim for credit shall be made on Form 843 in accordance with the instructions relating to such form and the applicable provisions of § 410.701. There shall be set forth under oath all grounds in detail and all facts alleged in support of the claim including the amount and date of each payment to the collector of the tax for which credit is claimed, the name and address of the person who paid the tax to the collector, and the period covered by the return on which such tax was reported. Such other or additional proof as the Commissioner may deem necessary to establish the right to the credit shall be submitted.

(See, however, section 14 of the Act approved April 8, 1942 (56 Stat. 209; 26 U.S.C., Sup., 1532 (d)), set forth preceding § 410.1, for special provisions relating to interest and penalties in the case of certain local lodges and divisions and general committees of railwaylabor-organization employers.) (50 Stat. 440, I.R.C. 1535, 3791, 53 Stat. 183, 467; 45 U.S.C. 272, 26 U.S.C. 1535, 3791) [As added by T.D. 5017, Oct. 24, 1940; 5 F.R. 4269]

Subpart H-Miscellaneous Provisions

SS 410.803-410.805 (a).

NOTE: $410.803, 410.804 and 410.805 (a) were amended by adding at the end thereof the text of the last paragraph (in parentheses) of § 410.707, supra, by T.D. 5161, July 6, 1942; 7 F.R. 5212.

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Sec.

Branding or stamping.

Notice to collector of intention to

export.

451.32
451.33
451.34 Payment of tax; inspection by dep-
uty; certificate.
451.35 Procedure.

PART 451-EXPORTATION WITHOUT Subpart D-Drawback of Tax on Stills Exported
PAYMENT OF TAX OF TOBACCO
MANUFACTURES, OLEOMAR-
GARINE, ADULTERATED BUTTER,
MIXED FLOUR, AND PLAYING
CARDS; SHIPMENTS TO POSSES-
SIONS OF THE UNITED STATES,
AND DRAWBACK ON TOBACCO
MANUFACTURES AND STILLS
EXPORTED, OR SHIPPED TO PUER-
TO RICO OR PHILIPPINE ISLANDS

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Subpart E-Reimportation of Domestic Articles 451.36 American manufactures returned; consignee to file affidavit with entry; identification as of domestic

manufacture.

451.37 American tobacco manufactures returned.

451.38 Returned oleomargarine, adulterated butter, etc.

NOTE: For the text of the regulations in this part, see 26 CFR Part 451.

PART 452-COMPUTATION OF IN-
COME, WAR PROFITS, AND ESTATE
TAXES IN CASES WHERE PROP-
ERTY IS OR HAS BEEN IN THE
CUSTODY OF THE UNITED STATES
UNDER THE TRADING WITH THE
ENEMY ACT, AND THE COLLEC-
TION AND PAYMENT OF INTER-
NAL REVENUE TAXES FROM SUCH
PROPERTY

Subpart B-Customs Procedure at Ports of

Exportation

Sec.

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Sec.

453.6 Written application and proof of market value required.

453.7 Report of collector. 453.8 Issuance of certificate of discharge. NOTE: For the text of the regulations in this part, see 26 CFR Part 453.

PART 454-RESALE OF PERSONAL PROPERTY OBTAINED BY GOVERNMENT UNDER DISTRAINT PROCEEDINGS

Sec.

454.0 Introductory.

454.1

Sale of personal property seized under distraint.

454.2 Resale after purchase for the United States.

NOTE: For the text of the regulations in this part, see 26 CFR Part 454.

PART 455-REWARDS FOR INFORMATION LEADING TO THE DETECTION AND PUNISHMENT OF PERSONS VIOLATING INTERNAL REVENUE LAWS

§ 455.1 Rewards for information. Under and by virtue of the provisions of section 3792 of the Internal Revenue Code (formerly section 3463 of the Revised Statutes of the United States), which authorize the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to pay such sums as he may deem necessary, not exceeding in the aggregate the sum appropriated therefor, for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, oi conniving at violations of the same, in cases where such expenses are not otherwise provided for by law, the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, does hereby offer for information given by persons other than officers of internal revenue, or persons appointed or employed in, or acting in connection with, the Internal Revenue Service, that shall lead to the detection and punishment of persons guilty of violating the internal revenue laws, or conniving at the same, such reward as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall deem suitable, but in no case exceeding 10 per cent of the net amount of taxes, penalties, fines and forfeitures which, by reason of said information,

shall be paid irrecoverably to the United States through suit or otherwise.

The rewards hereby offered are limited in their aggregate to the sum appropriated therefor and shall be paid only in cases not otherwise provided for by law.

Claims for reward under the provisions hereof shall be made on Form 211, which may be obtained from Collectors of Internal Revenue or from the Bureau at Washington, D. C.

Treasury Decision 4663, approved July 6, 1936, is hereby revoked. (I.R.C. 3792, [T.D. 5183,

53 Stat. 467; 26 U.S.C. 3792) Nov. 24, 1942; 7 F.R. 9828]

PART 456-CLAIMS FOR REFUND OF TAXES PAID UNDER THE AGRICULTURAL ADJUSTMENT ACT, AS AMENDED

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