Page images
PDF
EPUB

Internal Revenue Service-Continued
Contraband firearms and narcotics, seizure of vessels, vehicles, or aircraft

transporting; administrative provisions respecting, 26 Parts 153, 466, 468 Corporations: Administrative provisions respecting carry-back adjustments, postpone

ment by reason of war of time for performing certain acts, etc. See

Administrative provisions.
Income tax regulations affecting. See Income and excess profits taxes

regulations.
Inspection of tax returns of. See Administrative provisions.
Cotton; excise tax on contracts of sale for future delivery, 26 Part 110
Customs Bureau cooperation in enforcement of regulations:
Importation, stamping, etc., of certain articles:

Cards, playing, 19 SS 9.8, 11.4
Cigarette papers and tubes, 19 $ 211.3
Cigarettes, cigars, and cheroots, 19 $$ 9.8, 11.2
Distilled spirits and other alcoholic beverages, 19 $$ 11.6, 11.7, 12.37,

12.38
Oleomargarine, 19 $$ 9.8, 11.5

Tobacco and snuff, 19 SS 9.8, 11.2
Internal revenue taxes on merchandise:

Computation of; liquidation of duties, 19 $ 16.2
Drawback of taxes:
Alcohol, domestic tax-paid, certain articles manufactured from,

19 SS 22.22–22.26

Supplies for vessels, 19 $ 22.18 Dealers, wholesale and retail, in commodities subject to excise tax. See Excise

tax regulations, Debentures. See Bonds, debentures. Denatured alcohol and denatured rum; excise tax on. See Excise tax regu

lations. Denmark, taxation pursuant to treaties with. See Treaties and tax conventions. Diesel fuel, excise tax on, 26 Part 324 Director of Practice; establishment, functions and duties, 31 Part 14 Distilled spirits:

See also Liquors, distilled spirits, etc.

Excise tax on. See Excise tax regulations. Distilleries, for production of distilled spirits or brandy, or for denaturation of

rum; excise tax on. See Excise tax regulations. Distraint proceedings, sale of personal property obtained by Government under;

administrative provisions, 26 Part 454
Documentary stamp taxes. See Excise tax regulations.
Drawback of excise tax:

On certain exports (tobacco, and stills), 26 $$ 451.17-451.35
On distilled spirits and wines. See Excise tax regulations: liquors, distilled

spirits, wines. Dues and initiation fees, for membership in social, athletic and sporting clubs;

excise tax on, 26 $$ 101.1, 101.22–101.44 Electric appliances, electric light bulbs and tubes; excise tax on, 26 $$ 316.110,

316.111, 316.180, 316.181 Electrical energy; excise tax on sales by manufacturers, 26 $$ 316.190—316.195 Employment tax regulations: Banks: Deposit of moneys with Federal Reserve banks and depositary banks,

31 Part 213
Use of Federal Reserve banks and authorized commercial banks in con-

nection with taxes on wages, 26 $ $ 402.607a, 406.606, 411.606a
Collection of income tax at source on wages:
Regulations applicable on and after January 1, 1954, 26 Part 406
Abatements, 26 § 406.702

Abatement of overassessments, 26 $ 406.703
Additions to tax:

For delinquent or false returns, 26 $$ 406.811, 406.812
For failure to pay assessment, 26 $$ 406.808, 406.810
Interest, 26 § 406.809
Penalties, 26 $$ 406.808, 406.810_406.813

Internal Revenue Service-Continued
Employment tax regulations Continued
Collection of income tax at source on wages—Continued
Regulations applicable on and after January 1, 1954, 26 Part 406—Con.
Adjustments, 26 $ 406.700

Quarterly adjustments, 26 § 406.701
Agents, acts to be performed by, 26 $$ 406.806, 406.807
Assessments:

Jeopardy assessments, 26 $ $ 406.800—406.801
Overassessments, abatement of, 26 $ 406.703
Period of limitation on assessment and collection, 26 $$ 406.-

802-406.803
Collection and assessment, period of limitation on, 26 $$ 406.802–

406.803 Credit for overpayment, tax withheld, and period of limitation on

credits, 26 $$ 406.703-406.707 Definitions, 26 $ $ 406.200_406.232 Determination of tax; payroll period, requirement and percentage

method of withholding, wage bracket withholding, etc., 26

$$ 406.300–406.320
Interest on unpaid tax, 26 § 406.809
Liability for tax, nondeductibility, 26 $$ 406.400-406.403
Payment of tax, 26 $$ 406.600, 406.606
Penalties, 26 $ 406.813

For delinquent or false returns, 26 $$ 406.811, 406.812

For failure to pay assessment, 26 $ $ 406.808, 406.810
Puerto Rico, collection of tax in, 26 88 406.804–406.805
Records, 26 $$ 406.600, 406.607
Refunds for overpayments, tax withheld, and period of limitation

on refunds, 26 § 406.702, 406.703, 406.705–406.707
Returns, filing of, forms, etc., 26 $ $ 406.600–406.606
Regulations applicable on or after January 1, 1955, 26 (1954) Part 31

Definitions; wages, 26 $$ 31.3401 (a), 31.3401 (a)-1
Receipts and statements for employees, 26 $$ 31.6051, 31.6051-1

Records, additional, 26 $$ 31.6001, 31.6001-5
Employee representatives, tax on. See Railroad Retirement Tax Act.
Employees, tax on. See Federal Insurance Contributions Act; and Rail-

road Retirement Tax Act.
Employers, tax on. See Federal Insurance Contributions Act; Federal Un-

employment Tax Act; and Railroad Retirement Tax Act. Excise tax on employers. See Federal Unemployment Tax Act. Federal Insurance Contributions Act, employees' tax and employers' tax

under:
Regulations applicable on and after January 1, 1951, 26 Part 408
Adjustments of employee tax and employer tax, 26 $$ 408.701–

408.703
Agents, acts to be performed by, 26 $ 408.906
Assessments, 26 $$ 408.901-408.904, 408.908
Definitions, 26 $$ 408.201-408.227
Delinquent or false returns, additions to tax for, 26 § 408.909
Employee tax, 26 $ $ 408.301-408.306
Employer tax, 26 $ $ 408.401-408.405
Identification of taxpayers; employer's identification numbers and

employees' account numbers, 26 $$ 408.501-408.504
Interest on unpaid tax, 26 § 408.907
Puerto Rico, collection of tax in, 26 $ 408.904
Records, 26 $ 408.609
Refunds, credits, and abatements, 26 $ $ 408.801-408.804
Returns and payment of tax, 26 $$ 408.601-408.608
Statute of limitations, mitigation of effect of, 26 $ 408.905

Virgin Islands, collection of tax in, 26 § 408.904
Regulations applicable through December 31, 1950, 26 Part 402
Additions to tax:

For delinquent or false returns, 26 § 402.804

For failure to pay assessment, 26 $ 402.803

1

Internal Revenue Service-Continued
Employment tax regulations-Continued
Federal Insurance Contributions Act-Continued
Regulations applicable through December 31, 1950, 26 Part 402_Con.
Adjustments, claims, and assessments, 26 $$ 402.701-402.707

Adjustments, 26 $$ 402.701-402.703
Assessment of underpayments, 26 $ 402.707

Refunds or credits of overpayments, 26 $$ 402.704_402.706
Agents of employers, acts to be performed by, 26 § 402.804a
Assessments:

Failure to pay; addition to tax, 26 § 402.803
Jeopardy assessments, 26 § 402.801
Overpayments, abatement of, 26 $ 402.704

Underpayments, assessment of, 26 $ 402.707
Claims. See Adjustments, claims, and assessment.
Definitions; included and excluded or excepted services, etc., 26

$$ 402.2014-402.228
Employees' tax; measure, rates, etc., 26 SS 402.301-402.306
Employers' tax; measure, rates, etc., 26 $ $ 402.401-402.405
Identification of taxpayers; employees' account numbers and em-

ployers' identification numbers, 26 $$ 402.501-402.504
Interest on unpaid tax, accrual at 6% per annum, 26 § 402.802
Miscellaneous provisions, 26 $$ 402.801-402.804a
Additions to tax:

For delinquent or false returns, 26 § 402.804

For failure to pay assessment, 26 $ 402.803
Agents of employers, acts to be performed by, 26 § 402.804a
Interest on unpaid tax, 26 $ 402.802

Jeopardy assessments, 26 $ 402.801
Numbers, identifying; employees' account numbers and employers'

identification numbers, 26 $$ 402.501-402.504
Overpayments. See Adjustments.
Payment of tax, 26 $$ 402.607, 402.608
Use of Federal Reserve banks and authorized commercial

banks in connection with payment of taxes with respect

to wages paid on or after January 1, 1950, 26 $ 402.607a
Records, 26 $ 402.609
Refunds or credits of overpayments, 26 $$ 402.704–402.706
Returns and payment of tax, and records, 26 $ $ 402.601-402.609

Underpayments. See Adjustments.
Federal Unemployment Tax Act; excise tax under, on employers of eight

or more employees, 26 Part 403
Additions to tax:

For delinquent or false returns, 26 § 403.605
For failure to pay assessment, 26 $ 403.604

Minimum addition to tax, 26 $ 403.605a
Assessments:

Failure to pay; addition to tax, 26 $ 403.604
Jeopardy assessments, 26 $ 403.601

Overassessments, abatement of, 26 $ 403.602
Computation of tax, 26 $$ 403.301-403.304
Credits against tax for contributions paid, etc., 26 $$ 403.401–403.403
Definitions; included and excluded or excepted services, etc., 26

$$ 403.201–403.228a
Interest on unpaid tax; accrual at 6% per annum, 26 § 403.603
Measure and computation of tax, 26 $$ 403.301-403.304
Miscellaneous provisions, 26 $ $ 403.601-403.605

Abatement of overassessments, 26 § 403.602
Additions to tax:

For delinquent or false returns, 26 $ 403.605

For failure to pay assessment, 26 § 403.604
Interest on unpaid tax, 26 $ 403.603
Jeopardy assessments, 26 $ 403.601
Refunds or credits of overpayments, 26 $ 403.602

356055-56

-36

Page 527

Internal Revenue Service Continued
Employment tax regulations—Continued
Federal Unemployment Tax Act-Continued

Payment of tax, 26 $$ 403.508–403.510
Records, 26 8 403.511

Returns and payment of tax, and records, 26 $$ 403.501-403.511
Foreign subsidiaries of domestic corporations, contract coverage of em-

ployees, 26 (1954) Part 36
Agreement by domestic corporations respecting foreign subsidiaries,

26 88 36.3121 (1) (1)-36.3121 (1) (5)-1
Definition of foreign subsidiary, 26 $$ 36.3121 (1) (8), 36.3121 (1) (8)-1
Deposits in trust, 26 § 36.3121 (1) (6)
Domestic corporation as separate entity, 26 $$ 36.3121 (1) (9), 36.3121

(1) (9)-1
Overpayments and underpayments, 26 $$ 36.3121 (1) (7), 36.3121 (1)

(7)-1 Regulations; liability, identification, returns, payments, 26 $$ 36.3121

(1) (10)—36.3121 (1) (10)-4
Procedural rules respecting certain employment taxes. See Practice, "O-

cedure, and administration.
Railroad Retirement Tax Act, employment taxes under, 26 Part 411

Adjustment of employees' tax and employers' tax, 26 $$ 411.701-411.703
Assessments:

Jeopardy assessments, 26 § 411.902

Underpayments, assessment and collection of, 26 $ 411.901
Definitions, 26 $$ 411.201-411.208
Employee representatives' tax, 26 $$ 411.501, 411.502
Employees' tax, 26 $$ 411.301-411.303
Employers' tax, 26 $8 411.401, 411.402
Interest and additions to tax, 26 $$ 411.903–411.905a
Records, 26 $ 411.608
Refunds, credits, and abatements, 26 $$ 411.801, 411.802
Returns and payment of tax, 26 $$ 411.601-411.607
Use of Federal Reserve banks and authorized commercial banks,

26 $ 411.606a
Underpayments, 26 $ 411.901
Wages, collection of income tax on. See Collection of income tax at source

on wages. Entertainment, places of, admissions to; excise tax on, 26 $$ 101.1-101.21, 101.31

101.44 Estate and gift taxes regulations: Administrative provisions; postponement by reason of war of time for per

forming certain acts affecting Federal tax liabilities. See Administra

tive provisions common to various taxes, above.
Estate tax; regulations relating to taxes on estates of decedents dying after

February 10, 1939, 26 Part 81
See also Treaties, taxation pursuant to.
Deficiencies, assessment and collection of:

Assessments, 26 $ 81.74
Collection of jeopardy assessments, abatement and stay of, 26

$$ 81.92-81.95
Deficiency tax; definition of deficiency, 26 $ 81.73
Description of tax, 26 8S 81.2–81.5

Definitions; “resident”, and “nonresident”, 26 $ 81.5
General description; basic tax, additional tax, credits, etc., 26 $ 81.2
Gross estate, 26 $ 81.3

Net estate, 26 $ 81.4
Determination of tax liability of estates of citizens or residents of

United States and of estates of nonresidents not citizens of

United States:
Administrative expenses, deductions for. See Deductions.
Claims and interest, payment of, 26 § 81.97
Collection of unpaid tax, 26 $$ 81.83, 81.84
Commissioner; determination of tax, etc., 26 $$ 81.71, 81.72
Compromise of taxes and penalties, 26 $ 81.98

Internal Revenue Service Continued
Estate and gift taxes regulations—Continued
Estate tax-Continued
Determination of tax liability of estates-Continued

Computation of tax; rates, allowable credits, etc., 26 $$ 81.7–81.9
Credits, computation of. See Computation of tax.
Curtesy and dower rights. See Gross estate.
Deductions, 26 $ $ 81.29–81.47

Administration expenses, claims, etc., 26 $$ 81.29–81.40

Property previously taxed, 26 $ $ 81.41-81.47
Definitions. See Description of tax, above.
Dower right. See Gross estate.
Executor; personal liability of, 26 $ 81.99
Exemption, specific, 26 $ 81.48
Gross estate:

Deductions from. See Deductions.
Dower and curtesy, 26 $ 81.14
Insurance, 26 $$ 81.25–81.28
Property held jointly, 26 $$ 81.22, 81.23
Property passing under power of appointment, 26 $ 81.24
Transfers by decedent during life, 26 $$ 81.15–81.21

Valuation, 26 $ $ 81.10–81.13
Husband and wife:

Bequests, etc., to surviving spouse, 26 $ 81.47a
Limitation on amount of marital deduction, 26 $ 81.47d
Nondeductible interests, 26 $ 81.47b
Proof required, 26 $ 81.47e
Valuation of property interest passing to surviving spouse, 26

$ 81.47c
Interest, payment of, 26 $ 81.97
Lien for tax, 26 $$ 81.85, 81.86
Nonresidents not citizens of United States; exceptions and addi-

tional provisions specifically applicable to estate of. See Non

residents not citizens, below.
Payment of and receipts for taxes, 26 $$ 81.75–81.78

Extension of time, 26 $ 81.79
Penalties:

See also Supplementary provisions, below.

Compromise of, 26 § 81.98
Personal liability of executor. See Executor.
Preliminary notice, 26 $S 81.57–81.60
Rates, computation of. See Computation of tax.
Records, statements, etc., 26 S$ 81.103, 81.104
Remedies for collection and proceedings for enforcing liability of

transferee or fiduciary, 26 $ 81.102
Returns, 26 $ $ 81.63–81.66

Extension of time for filing, 26 SS 81.69, 81.70

Information return, 26 $ 81.61
Testimony, etc., 26 $S 81.100, 81.101
Transfer certificates, 26 $ 81.62

Transfers by decedent during life. See Gross estate.
Extensions; periods of, requirements, etc., 26 $S 81.79, 81.80
Fiduciaries:
Administrative proceedings for enforcing liability of transferee or

fiduciary, 26 $ 81.102
Notice to Commissioner of persons acting as, 26 $ 81.105
Interest on tax, extended payments, 26 $$ 81.81, 81.82
Nonresidents not citizens of United States:

See also Determination of tax liability, above.
Definition, 26 $ 81.5
Exceptions and additional provisions specifically applicable to

estates of:
Deductions, 26 $$ 81.51–81.56

Specific exemption, 26 $ 81.55
Gross estate; situs of property, etc., 26 $$ 81.49, 81.50
Returns, 26 $ $ 81.67, 81.68

« PreviousContinue »