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Instruments—Continued
Testing of instruments for use in various fields (chemistry, electricity, heat and

power, mechanics, optics, metrology, radio, atomic physics, etc.); test fee

schedules. See National Bureau of Standards. Instruments industry (scientific, industrial, laboratory, and surgical); minimum

wage determinations for workers employed on public contracts, 41 $ 209.39 Insulating material, varnished cambric; British Token Import Plan, export to

United Kingdom under, 15 § 361.13 Insulation (electrical) resistance, certain new materials; test fee schedules,

15 $ 201.205 Insulin:

Certification of batches of drugs composed wholly or partly of, 21 Part 164

Definition of, 21 $ 1.115
Insurance:

Bank deposits, insurance of. See Federal Deposit Insurance Corporation.
Banks, national, acting as insurance agents, 12 $ $ 2.1, 2.2
Crop insurance. See Federal Crop Insurance Corporation.
Employment insurance:

See also Unemployment insurance:
Tax on employees and employers:

Under Federal Insurance Contributions Act, 26 Parts 402, 408

Under Federal Unemployment Tax Act, 26 Part 403
Farm ownership loans, insured, processing of, 6 Parts 332, 333
Farms, loans on; fire insurance requirements, 6 $ $ 10.56-10.70, 10.134
Federal savings and loan associations; insurance of accounts, 24 Part 162

Insurance reserves, 24 $$ 163.11-163.14
Fidelity and surety insurance, and bonding companies doing business with

United States; regulations of Accounts Bureau, 31 Parts 220–226 Foreign insurance policies, documentary stamp tax on; excise tax regulations,

26 $ $ 113.100–113.110 Freight forwarders, insurance policies required of, 49 Part 405 Government Losses in Shipment Act, insurance under. See main heading Gov

ernment Losses in Shipment Act. Liability, etc., insurance, in connection with contracts for procurement of

military supplies; armed services procurement regulations, 32 Parts 10, 599 Life insurance:

Army personnel, allotments of pay for life insurance, 32 Part 538
Government employees, life insurance for, 5 Part 37
Life insurance policies in which nationals of designated countries (China

and North Korea) have interests, transactions involving; foreign assets

control regulations, 31 $ 500.526 Solicitation of commercial life insurance on military installations, 32 Part

141, $ $ 552.18 (e), 804.201–804.205
Veterans:

Life insurance for. See Veterans Administration.
Loans to veterans for homes, farms, or businesses, insurance of, 38

$$ 36.4300-36.4384
Payments on life insurance policies, assignment of Armed Forces Leave

Bonds for, 31 $ 324.6; 38 $ 8.104 Mail, insurance of; postal regulations, 39 Parts 52, 54, 122 Mail order insurance, advertising and sales promotion; trade practice conference

rules, 16 Part 187 Marine insurance on exports of agricultural and other products fostered by loans

made by instrumentality of United States Government; regulations of

Export-Import Bank of Washington, 12 8 402.6
Mortgage insurance:

For various types of housing. See Federal Housing Administration.
Servicemen; mortgage insurance to aid in construction or purchase of

homes, 32 Part 42 Motor carriers; insurance policies and surety bonds, 49 Part 174 Old-age and survivors benefits, under Social Security Act. See Old Age and

Survivors Insurance Bureau.
Seamen; war risk insurance, 46 $$ 308.300—308.306

Insurance-Continued
Unemployment insurance:
Railroad; regulations under Railroad Unemployment Insurance Act. See

Railroad Retirement Board.
State laws and programs respecting. See main heading States.

Tax on employers under Federal Unemployment Tax Act, 26 Part 403
Vessels, insurance of:
Construction-differential or operating-differential subsidy vessels, and such

vessels sold or adjusted under Merchant Ship Sales Act of 1946, insurance

of, 46 Part 289
Federal and other insurance. See Maritime Administration.
Marine protection and indemnity; policies, premiums, claims, etc., 32A

Chapter XVIII, INS-1
Merchant Ship Sales Act of 1946:

Charterer of war-built vessel to insure vessel, 46 $ 299.31 (g)

Vessels sold or adjusted under act, insurance of, 46 Part 289
Mortgage insurance; ships whose construction is being financed under

Merchant Marine Act, 46 Part 296
War risk insurance, for vessels and owners, and seamen, 46 Part 308
Workmen's compensation for disability or death; insurance of benefits, 20 Parts

32, 42, 52, 62 Yield insurance, for investments in housing projects, 24 Parts 290, 291 Insurance companies: Financial statements, submission of, in connection with registration of securities,

17 $ $ 210.5-01–210.5-04, 210.7—01—210.7-06 Income tax regulations respecting, 26 $$ 39.201-39.208 Solicitation by commercial life insurance companies, on military installations,

32 Part 20, $$ 804.201, 804.202 Integration of persons of different races, etc. See Discrimination because of race,

color, creed. Inter-American educational program; awards of fellowships or training grants, to

citizens of other American Republics. See Fellowships and training grants. Inter-American Radio Agreement; police radio communications in accordance with,

47 $ 10.68 Interconnection of facilities:

Electric power facilities; regulations under Federal Power Act, 18 Part 32 Natural gas facilities, interconnection at international boundary; regulations

under Natural Gas Act, 18 $ $ 153.10-153.12 Interdepartmental Materials Advisory Committee, establishment, 32A Chapter I,

DMO V-1 Interdepartmental procurement; armed services procurement regulations, 32 Parts

5, 594
Interest rates and payments:

In connection with various types of loans. See Loans.
On bank deposits:

By Federal home loan banks, 24 $ 124.4
By insured nonmember banks, 12 $$ 329.3, 329.6

By member banks of Federal Reserve System, 12 Part 217
On postal savings, 39 $ 63.5
On United States public debt securities; regulations of Public Debt Bureau,

31 $ $ 306.35–306.38, 315.19-315.21 Interfering with competitors or their goods; cease and desist orders, 16 $$ 13.1080–

13.1105 Interim certificates, full-paid, issuance in lieu of definitive securities; regulations of

Public Debt Bureau, Treasury Department, 31 Part 308
Interior Department:
See Alaska Game Commission.

Defense Minerals Exploration Administration.
Fish and Wildlife Service.
Geological Survey.
Indian Affairs Bureau.
Land Management Bureau.
Mines Bureau.
National Park Service.
Reclamation Bureau.
Territories, Office of.

Interior Department-Continued
Antiquities, American, preservation of; jurisdiction, permits, reports, seizure,

etc., 43 Part 3
Board of Contract Appeals; membership, authority, etc., 43 Part 4
Committee on Practitioners; composition, functions, etc., 43 § 1.3
Defense mobilization program; responsibilities of Department under, relating to

certain industries (solid fuels, petroleum and gas, electric power, minerals

and metals), 32A Chapter I, DMO 1-13 Electric power; defense mobilization program, responsibilities of Department

under, respecting electric power, 32A Chapter I, DMO I-13 Employees. See Officers and employees. Filming of sound or motion pictures in certain areas; fees, permits, reports, etc.,

43 Part 5 Indians, filming of motion or sound pictures of, in areas administered by Indians,

43 $ 5.2 Inventions by employees. See Patent regulations. Licenses for use of patents and inventions in which Department has transferable

interests, 43 $ $ 6.51-6.57 Minerals and metals; defense mobilization program, responsibilities of Depart

ment under, respecting minerals and metals, 32A Chapter I, DMO I-13 Motion or sound pictures, filming of, in areas administered by agencies of Depart

ment; fees, permits, reports, etc., 43 Part 5 Officers and employees: Acquisition of lands or resources administered by Bureau of Land Man

agement, 43 Part 7
Inventions by; publication and use, reports, etc., 43 $$ 6.1-6.12
Practice of former employees, etc., before Department, 43 $ 1.6

Testimony of, in judicial or administrative proceedings, 43 $ 2.20
Patent regulations, respecting inventions by employees and licenses for patents

and inventions, 43 Part 6 Evaluation Committee, named by Secretary to recommend royalty rates,

43 $ 6.57 Inventions by employees; publication and use, reports, etc., 43 $ $ 6.1-6.12 Licenses; procedure for obtaining licenses to use United States patents and

inventions, etc., 43 $$ 6.51-6.57 Petroleum and gas; defense mobilization program, responsibilities of Depart

ment under, respecting petroleum and gas, 32A Chapter I, DMO 1-13 Practitioners; representation of parties in proceedings before Department,

43 Part 1 Proceedings before Department: Land Management Bureau regulations respecting. See main heading Land

Management Bureau. Representation of parties in, 43 Part 1 Records, official, availability of; inspection, applications, charges, etc.,

43 $ $ 2.1-2.6 Reservoir projects, acquisition of lands in; joint policy with Army Department,

43 Part 8 Solid fuels; defense mobilization program; responsibilities of department re

specting solid fuels, 32A Chapter I, DMO 1-13 Sound or motion pictures, filming of. See Motion or sound pictures. Testimony of employees, in judicial or administrative proceedings, 43 $ 2.20 Vessels of, operated by Pacific Micronesian Lines, Inc., to furnish transportation

for Trust Territory of Pacific Islands, 33 $ 19.35, 46 $ 154.35 Virgin Islands, public works project in; custody of and transfer of title to

government of Virgin Islands, 44 $ 203.12 Wildlife, filming of motion or sound pictures of, 43 $ 5.6 Interlocking relationships (common directors or officers), of various companies,

carriers, banks, etc.; Air carriers, 14 Part 251 Federal Reserve banks; interlocking relationships with other banks, with dealers

in securities, etc., 12 Parts 212, 218

Interlocking relationships Continued
Public utilities, companies marketing public utility securities, or companies

supplying electrical equipment to public utilities; applications for authority
for directors and officers, to hold interlocking positions, regulations under

Federal Power Act, 18 Part 45 Railroads, interlocking officers of, 49 Part 53 Securities; interrelationship between members of national securities exchanges

and brokers and dealers regulations under Securities Exchange Act of 1934,

17 & 240.1101-1 Telephone and telegraph companies; applications to hold interlocking direc

torates, 47 Part 62
Internal combustion engine fuels; test fee schedules, 15 § 203.501
Internal revenue documentary stamps; sale of, in post offices, 39 $ 62.1
Internal Revenue Narcotic Law, registration under, 21 $ 304.1 (c)
Internal Revenue Service:

Administration. See Practice, procedure, and administration.
Administrative provisions common to various taxes:

Agreements, closing. See Closing agreements.
Aircraft transporting contraband articles (firearms, narcotics), seizure of,

26 Parts 466, 468
Alien property vested in Attorney General, taxation of. See Trading with

the Enemy Act. Armed forces, members of; postponement by reason of war of time for

performing acts affecting Federal tax liabilities. See Postponement. Assessment and collection of taxes of insolvent banks. See Insolvent banks. Banks, insolvent; assessment and collection of taxes of. See Insolvent

banks and trust companies. Butter, adulterated; exportation without payment of tax, 26 $$ 451.1–451.16 Carry-back adjustments; extensions of time for payment of taxes by cor

porations expecting carry-backs and tentative carry-back adjust

ments, 26 Part 474
Allowance of adjustments, 26 $ 474.12
Amount of tax time for payment of which may be extended, 26 § 474.3
Assessment of erroneous allowances, 26 $ 474.13
Computation of increase or decrease in prior years' taxes affected by

carry-back, 26 § 474.11
Interest, 26 § 474.9
Payments:
Payment of remainder of tax where extension relates to only part

of tax, 26 $ 474.4
Payments on termination, 26 § 474.8
Period of extension, 26 $ 474.5
Statements:

Contents of, 26 $ 474.2

Revised statements, 26 $ 474.6
Tentative carry-back adjustments, 26 $ 474.10

Termination by Commissioner, 26 § 474.7
Cheese, filled; withdrawal from factories, free of tax, for use of United

States, 26 Part 450
China Trade Act corporations; postponement of due dates for tax on income

or capital stock. See Postponement.
Cigars and cigarettes. See Tobacco and tobacco manufactures.
Claims for payment of judgments against United States, representing taxes,

penalties, etc., 26 $ 459.1 Closing agreements under section 606 of Revenue Act of 1928, as amended,

relating to tax liability, 26 § 462.1 Contraband firearms and narcotics; seizure of vessels, vehicles, and aircraft

transporting, 26 Parts 466, 468 Corporations: Carry-back adjustments, extensions of time for payment of taxes by

corporations expecting. See Carry-back adjustments. Period of limitation, in case of related income taxes. See Limitations. Postponement, by reason of war, of time for performing acts affecting

Federal tax liability. See Postponement.

Internal Revenue Service-Continued
Administrative provisions common to various taxes-Continued
Distraint proceedings; sale or resale of personal property obtained by

Government under, 26 Part 454
Drawback of tax on certain exports:

Stills, 26 $ $ 451.32–451.35

Tobacco, 26 $ $ 451.17–457.31
Estates; postponement, by reason of war, of time for performing acts

affecting Federal tax liability. See Postponement.
Exportation without payment of tax, etc., of tobacco manufactures, oleo-

margarine, adulterated butter, mixed fiour, playing cards, and

stills, 26 Part 451 Customs procedure at ports of exportation, inspection and lading,

certificate, etc., 26 $ $ 451.11-451.16
Drawback of tax; procedure, etc.:

Stills, 26 $ $ 451.32–451.35
Tobacco and manufactures (snuff, cigars, and cigarettes), 26

$$ 451.17–451.31
General provisions; bonds, packing and marking inspections and re-

ports, etc., 26 $ $ 451.1-451.10a Reimportation of domestic articles (tobacco manufactures, oleomarga

rine, adulterated butter, etc.); identification, affidavits, etc., 26

$ $ 451.36–451.38 Warehouses, bonded internal revenue tobacco export; operation, re

ceipts, withdrawals, etc., 26 $ $ 451.40-451.58 Extraordinary circumstances; postponement by reason of war of time for

performing acts affecting Federal tax liability of individuals in ex

traordinary circumstances. See Postponement.
Firearms, contraband; seizure, custody and disposition of vessels, vehicles,

and aircraft transporting, 26 Parts 466, 468
Flour, mixed; exportation without payment of tax, 26 $$ 451.1–451.16
Husband and wife:
Postponement, by reason of war, of time for performing acts affecting

Federal tax liability. See Postponement.
Returns, inspection of. See Inspection of returns.
Imports; reimportation of domestic articles (certain articles exported with-

out payment of tax), 26 $$ 451.36–451.38
Information leading to detection and punishment of persons violating In-

ternal revenue laws, rewards for, 26 § 455.1 Insolvent banks and trust companies; assessment and collection of taxes of,

where collection would diminish assets necessary for payment of

depositors, 26 Part 464
Abatement or refund of assessment or collection, 26 $ 464.8
Assets, collection of tax from:

Segregated or transferred, 26 § 464.5

Unsegregated assets, 26 $ 464.6
Collection of tax under termination of immunity, 26 $ 464.12
Earnings, 26 $ 464.7
Immunity:

Establishment of, 26 $ 464.9
Procedure during, 26 $ 464.10
Termination of, 26 $ 464.11

Collection of tax upon termination, 26 § 464.12
Social Security taxes, 26 § 464.13
Inspection of returns (income, excess profits, capital stock, employment,

estate, gift, and excise tax returns), 26 Part 458
Inspection by Government agencies, Senate and House committees, etc.,

under special Executive orders:
Commerce Department, 26 $ 458.300
Compromise cases, inspection of returns and other relevant papers

in, 26 $ 458.313
Federal Reserve Board, 26 § 458.322
Federal Security Agency, 26 § 458.301
Federal Trade Commission, 26 $ $ 458.303, 458.303a
Health, Education, and Welfare Department, 26 $ 458.323

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