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Internal Revenue Service Continued
Administrative provisions common to various taxes-Continued
Inspection of returns, 26 Part 458—Continued
Inspection by Government agencies, Senate and House committees, etc.,

under special Executive orders-Continued
House of Representatives Committees:

Government Operations, Committee on, 26 § 458.320
Judiciary, Committee on, 26 $$ 458.312, 458.319

Specially authorized committees, 26 $ 458.321
Military Renegotiation Policy and Review Board, 26 $ 458.304
Senate Committees:

Armed Services, Committee on, 26 $ 458.309
Crime; Special Committee to investigate organized crime in

interstate commerce, 26 $ 458.305
District of Columbia, Committee on, 26 § 458.308
Expenditures in Executive Departments, Committee on, 26

SS 458.307, 458.307a
Government Operations, Committee on, 26 § 458.316
Interior and Insular Affairs, Committee on, 26 $ 458.311
Interstate and Foreign Commerce, Committee on, 26 $ 458.317
Judiciary Committee; investigation of administration of Trad-

ing with the Enemy Act, 26 $$ 458.315, 458.318
Rules and Administration, Committee on, 26 $ 458.310

Specially authorized committees, 26 $$ 458.321, 458.324
Inspection under regulations of general application:
Capital stock tax returns. See Income, profits, capital stock and

employment tax returns.
Employment tax returns. See Income, profits, capital stock and

employment tax returns.
Estate and gift tax returns:

See also General provisions, below.
Filed after June 16, 1933, under Revenue Act of 1932, 26

$ $ 458.20–458.24
General provisions applicable to, 26 $$ 458.30-458.38
Filed on or before June 16, 1933, 26 $ $ 458.100-458.106
Filed under Internal Revenue Code, 26 $$ 458.58–458.71

General provisions applicable to, 26 $$ 458.63–458.71
Excise tax returns:

See also General provisions, below.

Inspection, 26 $$ 458.120, 458.121
General provisions:

Furnishing of copies of returns, 26 $ 458.111
Supplemental documents, records, reports, 26 $ 458.112

Use of returns in litigation, 26 $ 458.110
Income, profits, capital stock and employment tax returns:

See also General provisions, above.
Inspection of returns under Internal Revenue Code, 26

$$ 458.50–458.57, 458.63–458.71
General provisions applicable to, 26 $$ 458.63-458.71
Various returns:

Corporations, 26 $ 458.57
Estates, 26 $ 458.55
Husband and wife, joint returns, 26 § 458.53
Individual, 26 $ 458.52
Partnership, 26 $ 458.54

Trusts, 26 $ 458.56
Inspection of returns under Revenue Acts, National Industrial

Recovery Act, and Social Security Act, 26 $$ 458.1

458.10, 458.30–458.38
Definitions, 26 $$ 458.1-458.4
General provisions, 26 $ $ 458.30–458.38
Various returns:

Corporations, 26 $ 458.10
Estates, 26 § 458.8
Husband and wife, joint returns, 26 8 458.6

Individual, 26 § 458.5

Internal Revenue Service Continued
Administrative provisions common to various taxes-Continued
Inspection of returns, 26 Part 458–Continued
Inspection under regulations of general application-Continued
Income, profits, capital stock and employment tax returns—Con.
Inspection of returns-Continued
Various returns—Continued

Partnership, 26 $$ 458.3-458.7

Trusts, 26 § 458.9
Use of original returns and furnishing of copies of returns open

to inspection by order of President or under authority

of law: Income and excess-profits tax returns, capital stock tax

returns, and returns under Title IX of Social

Security Act, 26 $$ 458.80–458.84
Penalties for disclosure of returns, 26 $ 458.84
Shareholders of corporations, examination of returns

by, 26 $ 458.83
State officers, access to returns by, 26 $ 458.82
Returns under Title III of Revenue Act of 1936:
Shareholders of corporations, examination of returns

by, 26 $ 458.91
State taxing officials, inspection of returns by, 26

§ 458.90 Use of originals and furnishing of copies of certain returns open to

inspection under order of President or under authority of law (income returns including personal holding company and unjust enrichment returns, excess profits returns, capital stock returns, and returns of employment tax on employers), 26

$$ 458.200–458.209 Copies, furnishing of, 26 $ 458.205 Corporation returns; special provisions respecting inspection by

shareholders and certain State officials, 26 $$ 458.201-458.203 Litigation, use of returns in, 26 $ 458.204

Penalties for disclosure of returns, 26 § 458.207
Judgments against United States, representing taxes, penalties, etc.; claims

for payment of, 26 $ 459.1
Liability of taxpayers:

Closing agreements relating to, 26 § 462.1
Postponement, by reason of war, of time for performing acts affecting.

See Postponement.
Liens, Federal tax, release of; conditions precedent to and issuance of

certificates of release, certificates of discharge, etc., 26 Part 453 Limitations, period of, in case of related income taxes; types of adjustments

permissible, ascertainment of amount of increase or decrease, applica

tion to affiliated groups, etc., 26 Part 473 Motor vehicles transporting contraband articles (firearms, narcotics); seiz

ure of, 26 Parts 466, 468 Narcotics, contraband; seizure, custody and disposition of vessels, vehicles,

and aircraft transporting, 26 Part 466 Notes, Treasury. See Treasury notes. Oleomargarine; exportation without payment of tax, 26 $$ 451.1-451.16,

451.38 Period of limitations. See Limitations. Personal property obtained by Government under distraint proceedings, sale

or resale of, 26 Part 454
Playing cards:

Exportation without payment of tax, 26 $$ 451.1-451.16
Withdrawal from factories, free of tax, for use of United States, 26

Part 450
Postponement, by reason of war, of time for performing acts affecting Fed-

eral tax liabilities; regulations under section 3804 of Internal

Revenue Code, 26 Part 472
Armed forces, members of; returns and tax, 26 $$ 472.201-472.203,

472.301, 472.401-472.405

Internal Revenue Service Continued
Administrative provisions common to various taxes-Continued
Postponement, by reason of war, of time for performing acts affecting

Federal tax liabilities, 26 Part 472_Continued
China Trade Act corporations; due dates for tax on income or capital

stock, 26 $ 472.806
Corporations, trusts, and estates; period of time disregarded, interest

payable by certain foreign corporations, inspection of determina

tions made by Commissioner, etc., 26 $$ 472.801-472.806 Estates. See Corporations, trusts, and estates. Extraordinary circumstances; tax on individuals or class of individuals,

26 $$ 472.901-472.904 General provisions; acts postponed, computation of time, of credit or

refund, notices to Commissioner, etc., 26 $$ 472.0, 472.1, 472.101–

472.107 Husband and wife; joint returns, etc.: Where neither is member of armed forces, 26 $$ 472.601, 472.701

472.705
Where one is member of armed forces, 26 $$ 472.301, 472.401-472.405
Individuals other than members of armed forces; returns, tax, etc.,

26 38 472.501-472.503, 472.601, 472.701-472.705, 472.901-472.904
Trusts. See Corporations, trusts, and estates.
Related income taxes; period of limitation on. See Limitations.
Return and payment of certain excise taxes, 26 Part 477
Returns:

Excise taxes, certain, 26 Part 477
Inspection of. See Inspection of returns.
Postponement, by reason of war, of time for making certain returns.

See Postponement.
Verification of returns by declaration in lieu of oath, 26 Part 475
Rewards for information leading to detection and punishment of persons

violating internal revenue laws, 26 $ 455.1
Sale or resale of personal property obtained by Government under distraint

proceedings, 26 Part 454
Seizure of vessels, vehicles or aircraft transporting contraband articles

(narcotics, firearms, counterfeit coins and securities), 26 Parts 466, 468
Snuff. See Tobacco and tobacco manufactures.
Stills; drawback of tax on stills exported, 26 $$ 451.32-451.35
Tax liability:

Closing agreements relating to, 26 § 462.1
Postponement, by reason of war, of time for performing acts affecting.

See Postponement.
Tax liens. See Liens.
Tax returns, inspection of. See Inspection of returns.
Tobacco and tobacco manufactures; exportation without payment of tax,

26 $$ 451.1–451.16
Drawback of tax, 26 $$ 451 17-451.31
Reimportation, 26 $ $ 451.37

Warehouses, 26 $ $ 451.40–451.58
Trading with the Enemy Act, taxes under, on alien property vested in

Attorney General on and after December 18, 1941; computation of tax,

payment, penalties, claims for refund or credit, etc., 26 Part 452 Treasury notes; acceptance of, in payment of income, estate, and gift taxes,

26 Part 471 Trust companies: Insolvent; assessment and collection of taxes of. See Insolvent banks

and trust companies.
Postponement, by reason of war, of time for performing acts affecting

Federal tax liabilities. See Postponement.
Vessels or vehicles transporting contraband articles (firearms, narcotics);

seizure of, 26 Parts 466, 468
Violations of internal revenue law; rewards for information leading to

detection and punishment of persons violating internal revenue law, 26 $ 455.1

Internal Revenue Service Continued
Administrative provisions common to various taxes-Continued
War (World War II); postponement by reason of, of time for performing

certain acts relating to Federal tax liability. See Postponement. Warehouses, bonded internal revenue tobacco export; operation, receipts,

withdrawals, etc., 26 $$ 451.40–451.58 Withdrawal from factories free of tax for use of United States of filled

cheese and playing cards; bond, permit, records and reports, etc., 26

Part 450 Admissions to theaters, cabarets, etc.; excise tax on, 26 $ $ 101.1-101.21, 101.31

101.44 Air-conditioning units and components; excise tax on sales by manufacturers, 26

$$ 316.70-316.73 Aircraft:

Army and Navy contracts for; taxation of excess profits, 26 Parts 16, 17
Contraband articles (firearms, narcotics), aircraft transporting; seizure of,

26 Parts 153, 466, 468
Supplies of liquors, tobacco, etc. See Excise tax regulations.
Transportation of persons or property; excise tax regulations:

Persons, 26 $ $ 130.50–130.79

Property, 26 Part 143
Alcohol:

Excise tax on. See Excise tax regulations.
Federal Alcohol Administration Act, regulations under. See Liquors,

distilled spirits, etc. Alcohol Tax Unit: Firearms, contraband, seizures of vessels, vehicles, and aircraft transporting;

administrative provisions, 26 Parts 466, 468 Liquors, distilled spirits, etc.; regulations. See Liquors, distilled spirits, etc. Alien property vested in Attorney General, taxation of, under Trading With the

Enemy Act; computation of tax, penalties, claims, etc., 26 $$ 452.21-452.27 Aliens:

Income tax regulations. See Income and excess profits tax regulations.
Property, alien, vested in Attorney General under Trading With the Enemy

Act; computation of tax, penalties, claims, etc., 26 $$ 452.21-452.27 Ammunition for firearms; excise tax on. See Excise tax regulations. Amusement, places of, admissions to; excise tax on, 26 $$ 101.1-101.21, 101.31

101.44 Amusement devices, coin-operated; excise tax on, 26 $$ 323.1–323.22, 323.40–

323.55 Anti-freeze solutions (denatured alcohol); excise tax on, 26 (1954) $$ 182.798–

182.805, 182.849–182.852
Appliances, electric, gas and oil; excise tax on, 26 $ $ 316.110, 316.111
Armed forces, members of:

Beer; export for use of, 26 (1954) § 245.269
Income tax regulations. See Income and excess profits taxes regulations.
Postponement by reason of war of time for performing acts affecting

Federal tax liabilities; administrative provisions, 26 $$ 472.201-472,203,

472.301, 472.401-472.405 Tobacco and products for use of, in Territories; removal from warehouse

without payment of excise tax, 26 Part 144 Arms. See Firearms. Athletic goods; excise tax on sales by manufacturers, 26 $$ 316.90, 316.91 Athletic and sporting clubs, dues and initiation fees; excise tax on, 26 $ $ 101.1,

101.22–101.44 Australia, taxation pursuant to convention with. See Treaties and tax con

ventions. Authority, delegation of; rules applicable to, 26 (1954) Temporary Rule 22 Automobiles, trucks, etc. See Motor vehicles. Banks: Circulation (notes and checks) of banks other than national banks; collec

tion of excise taxes, 26 Part 160 Employment tax moneys, deposits with. See Employment tax regulations. Income tax provisions. See Income and excess profits taxes regulations.

Internal Revenue Service-Continued
Banks Continued
Insolvent banks, assessment and collection of taxes where collection would

diminish assets necessary for payment of depositors, 26 Part 464
Joint-stock land banks, mortgages and obligations issued by, 26 § 39.3799,

26 (1954) $ 1.76 Beer:

See also Liquors, distilled spirits, etc.

Excise tax on. See Excise tax regulations. Belgium, taxation pursuant to treaties with. See Treaties and tax conventions. Billiard and pool tables; excise tax on, 26 $$ 323.1, 323.30-323.32, 323.40-323.55 Binoculars; excise tax on sales by retailers, 26 $ 320.36 Bonds, debentures, capital stock, etc.:

Excise tax on issues, transfers, etc., 26 Part 113

Transfers to avoid income tax, 26 $ 120.1
Bowling alleys; excise tax on, 26 $$ 323.1, 323.30–323.32, 323.40-323.55
Brandy:

See also Liquors, distilled spirits, etc.

Excise tax on. See Excise tax regulations.
Business, store, and office machines; excise tax on, 26 $$ 316.140, 316.141
Butter; adulterated, process or renovated:

Excise tax on, 26 $$ 310.90–310.134

Exportation without payment of tax, 26 $$ 451.1–451.16, 451.38 Cabarets and similar places of entertainment, admissions to; excise tax on,

26 $$ 101.1-101.21, 101.31-101.44 Cable communications. See Communication services. California Debris Commission; tax imposed by act of March 1, 1893, authorizing

Commission to prescribe rates of tax, etc., on debris from hydraulic mining

in California, 26 Part 317 Cameras, etc.; excess tax on sale by manufacturers, 26 $$ 316.120–316.122 Canada, taxation pursuant to treaties with. See Treaties and tax conventions. Capital stock. See Bonds, debentures, capital stock. Cards, playing; excise tax, etc. See Excise tax regulations. Carry-back adjustments, of income taxes; extensions of time for payment of

taxes by corporations expecting carry-backs, and tentative carry-back ad

justments, administrative provisions respecting, 26 Part 474
Certificates of indebtedness. See Bonds, debentures, capital stock, etc.
Checks, circulation of banks and bankers; excise tax on, 26 Part 160
Cheese, filled:

Excise tax on, 26 Part 301
Withdrawal from factories, free of excise tax for use of United States,

26 Part 450
China Trade Act corporations:

Income tax provisions, 26 $$ 39.22 (b) (8), 39.116 (f), 39.261-39.265
Postponement of time for paying income tax; administrative provisions,

26 $ 472.806
Cigarette lighters; excise tax, 26 $$ 316.196–316.199, 320.75a
Cigars, cigarettes, snuff, etc.; excise tax on. See Excise tax regulations.
Claims for payment of judgments against United States; administrative pro-

visions respecting, 26 $ 459.1 Clocks and watches; excise tax on sales by retailers, 26 $ 320.34 Closing agreements, relating to tax liability; administrative provisions respect

ing, 26 § 462.1 Coca leaves; excise tax on.

See Excise tax regulations. Coin-operated amusement and gaming devices; excise tax on, 26 $ $ 323.1-323.22,

323.40-323.55 Collection of income tax at source on wages. See Employment tax regulations. Communication services (telephone, telegraph, radio, and cable); excise tax on,

26 $$ 130.1, 130.30–130.47, 130.70–130.79 Consolidated income tax returns for certain affiliated corporations. See Income

and excess profits taxes regulations. Construction reserve funds for vessels, establishment of; income tax on, 26

Part 32
Containers, for distilled spirits; excise tax on, 26 (1954) Part 175

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