Internal Revenue Service-Continued Estate and gift taxes regulations-Continued Estate tax-Continued Penalties, 26 §§ 81.87-81.91 Refunds, 26 § 81.96 Transferees; administrative proceedings for enforcing liability of, 26 § 81.102 Gift tax; regulations applicable to transfers of property by gift during calendar year 1940 and thereafter, 26 Part 86 Additions to tax: Deficiency, 26 § 86.51 Failure to file return, 26 § 86.50 Appointment, powers of, 26 §§ 86.2-86.4 Attorneys and other persons representing taxpayers, recognition of, 26 § 86.27 Bankruptcy and receiverships, 26 §§ 86.45, 86.46 Claims for credits or refunds. See Refunds and credits. Closing agreements, 26 § 86.69 Compromises, 26 § 86.57 Computation of tax, 26 §§ 86.5-86.7 Rate schedules, 26 § 86.5 Consideration in money, transfers for, 26 § 86.8 Credits. See Refunds and credits. Deductions, 26 §§ 86.12-86.16 Deficiencies: Additions to tax, 26 § 86.51 Assessments, collection, etc., 26 §§ 86.38-86.49 Bankruptcy and receiverships, 26 §§ 86.45, 86.46 Exemption, specific, 26 § 86.12 Fiduciary: Notice of fiduciary relationship, 26 § 86.59 Future interests in property, 26 § 86.11 Gifts: Future interests in property, 26 § 86.11 Property; situs, valuation, etc., 26 §§ 86.17-86.19 Transfers for consideration in money, 26 § 86.8 Husband and wife: Community property, gift of, 26 § 86.16c Life estate or other terminable interest, gift of, 26 § 86.16b Proof required, 26 § 86.16d Spouse, gifts to, after April 2, 1948, 26 § 86.16a Third party, gift of husband or wife to, after April 2, 1948, 26 § 86.3a Internal Revenue Service-Continued Estate and gift taxes regulations-Continued Gift tax-Continued Rate schedules. See Computation of tax. Receiverships and bankruptcy, 26 §§ 86.45, 86.46 Recognition of attorneys and other persons representing taxpayers, 26 § 86.27 Records and supplemental data, 26 §§ 86.25, 86.26 Refunds and credits, 26 §§ 86.60-86.68 Claims for, 26 §§ 86.62-86.65 Crediting of accounts of collectors in cases of assessments against several persons covering same liability, 26 § 86.67 Erroneous refunds and credits, 26 § 86.68 Limitations upon, 26 § 86.66 Returns, 26 §§ 86.20-86.24 See also Records and supplemental data. Total amount of gifts, 26 § 86.10 Future interests in property, 26 § 86.11 Transferred assets; claims, 26 § 86.58 Transfers for consideration in money, 26 § 86.8 Valuation of property, 26 § 86.19 Tax Court rules of practice in proceedings involving deficiencies, overpay ments, etc. See main heading Tax Court of United States. Treaties, taxation pursuant to, 26 Part 82 Canada, 26 §§ 82.1-82.10 United Kingdom, 26 §§ 82.101-82.109 Estates and trusts: Estate tax. See Estate and gift taxes regulations. Income tax regulations. See Income and excess profits taxes regulations. Postponement by reason of war of time for performing certain acts affecting Excess profits taxes. See Income and excess profits taxes regulations. Administrative provisions respecting excise tax on various articles. See Admissions, to theaters, cabarets, and similar places of amusement or enter- Air-conditioning units and components; tax on sales by manufacturers, 26 §§ 316.70-316.73 Aircraft or air carriers: Liquors, supplies of. See Liquors, distilled spirits. Transporting contraband firearms or narcotics; seizure of, 26 Parts 153, 466, 468 Transporting persons or property. See Transportation of persons or property. Alcohol, distilled spirits, etc. See Liquors, distilled spirits. Ammunition, for firearms. See Firearms and ammunition. Amusement, places of, admissions to; tax on, 26 §§ 101.1-101.21, 101.31– 101.44 Amusement devices, coin-operated; tax on, 26 §§ 323.1-323.22, 323.40-323.55 Anti-freeze solutions (denatured alcohol); tax on, 26 (1954) §§ 182.798182.805, 182.849-182.852 Appliances, electric, gas, and oil; tax on sales by manufacturers, 26 §§ 316.110, 316.111 Armed forces, members of; products for use of: Beer, export of, 26 (1954) § 245.269 Tobacco and products, for use in Territories, 26 Part 144 Athletic goods; tax on sales by manufacturers, 26 §§ 316.90, 316.91 Athletic and sporting clubs, dues and initiation fees; tax on, 26 §§ 101.1, 101.22-101.44 Automobiles, trucks, etc. See Motor vehicles. Internal Revenue Service—Continued Excise tax regulations-Continued Banks and bankers, tax on circulation of, and on notes paid out; bank checks and notes in circulation, estimate, penalties, etc., 26 Part 160 Beer. See Liquors, distilled spirits. Billiard and pool tables; special taxes with respect to, 26 §§ 323.1, 323.30323.32, 323.40-323.55 Binoculars; tax on sales by retailers, 26 § 320.36 Bonds, debentures, etc.: Documentary stamp tax on issues, transfers, etc. See Documentary stamp taxes. Transfers to avoid income tax. See Transfers. Bowling alleys; special taxes with respect to, 26 §§ 323.1, 323.30-323.32, 323.40-323.55 Brandy. See Liquors, distilled spirits. Business, store, and office machines; tax on sales by manufacturers, 26 §§ 316.140, 316.141 Butter; adulterated, process or renovated: Regulations respecting manufacturers, wholesale and retail dealers, imports, exports, etc., 26 §§ 310.90-310.134 Exportation of adulterated butter without payment of tax; adminis- Cabarets, admissions to; tax on, 26 §§ 101.1-101.21, 101.31-101.44 California Debris Commission, rates of tax prescribed by, on debris in con- Cameras, etc.; tax on sales by manufacturers, 26 §§ 316.120-316.122 Documentary stamp tax on issues, transfers, etc. See Documentary Transfers to avoid income tax. See Transfers. Cards, playing. See Playing cards. Certificates of indebtedness; documentary stamp tax on issues, transfers, etc. See Documentary stamp taxes. Regulations respecting manufacturers, wholesale and retail dealers, etc., 26 Part 301 Withdrawal from factories, free of tax, for use of United States; administrative provisions, 26 Part 450 Cigarette lighters. See Lighters. Cigarettes, cigars, etc. See Tobacco and products. Clocks and watches; tax on sales by retailers, 26 § 320.34 Coca leaves; regulations under Harrison Narcotic Law. See Narcotics. Coin-operated amusement and gaming devices; special taxes with respect to, 26 §§ 323.1-323.22, 323.40-323.55 Collection of taxes by return or sale of revenue stamps; procedural rules, 26 (1954) §§ 601.403, 601.404 Communications services, excise tax on: Date for depositing, paying and filing returns, 26 (1954) Temporary Telephone, telegraph, radio, and cable facilities, 26 §§ 130.0, 130.30- Contraband articles (firearms, narcotics), seizure of vessels, vehicles or aircraft transporting, 26 Parts 153, 466, 468 Cotton, tax on contracts of sale of, for future delivery; regulations pursuant to United States Cotton Futures Act, 26 Part 110 Dealers, wholesale and retail: Liquors, etc. See Liquors, distilled spirits, wines, rum, alcohol, etc. Retail dealers, tax on sales by. See Retailers' sales. Debentures; documentary stamp tax on issues, transfers, etc. See Documentary stamp taxes. Debris from hydraulic mining in California; tax on, 26 Part 317 Diesel fuel, tax on; application of tax, rate, returns, payment, exemptions, etc., 26 Part 324 Distillation of vinegar. See Vinegar. See Liquors, distilled spirits. Documentary stamp taxes, 26 Part 113 Administrative provisions; computation of tax, claims for abatement or refund, records, penalties, etc., 26 §§ 113.150-113.161 Bonds, debentures, certificates of indebtedness, and other corporate securities: Conveyances of realty sold, 26 §§ 113.80-113.85 Exemptions; Government and State obligations, stocks and bonds of Insurance policies, foreign, 26 §§ 113.100-113.110 Real property, conveyances of. See Conveyances. Drawback of tax: On distilled spirits and wines. See Liquors, distilled spirits. On exports of tobacco manufactures and stills; administrative provisions, 26 §§ 451.17-451.35 Dues and initiation fees, for membership in social, athletic, and sporting clubs, 26 §§ 101.1, 101.22-101.44 Electric appliances; tax on sales by manufacturers, 26 §§ 316.110, 316.111 Electrical energy; tax on sales by manufacturers, 26 §§ 316.190-316.195 Entertainment, places of, admissions to; tax on, 26 §§ 101.1-101.21, 101.31- Exports: Containers of distilled spirits, 26 §§ 175.101, 175.102 Administrative provisions respecting exportation, etc., of tobacco Beer, 26 (1954) §§ 245.260-245.284 Gasoline, lubricating oil, and matches, 26 §§ 314.25, 314.26 Retailers' sales for export; jewelry, furs, luggage, etc., 26 § 320.21 312.303 Foreign-trade zones, removals of certain liquors and products to, for export. See Foreign-trade zones. Liquors, etc.; drawback of tax on exports. See Liquors, distilled spirits. Shipments for export; exemption from tax on transportation of property, 26 §§ 143.30-143.35 Field glasses; tax on sales by retailers, 26 § 320.36 Film (still or motion picture), unexposed; tax on sales by manufacturers, 26 §§ 316.120-316.122 Firearms and ammunition: Contraband firearms, seizures of vessels, vehicles, and aircraft transporting; administrative provisions, 26 Parts 466, 468 Licensing of manufacturers and dealers; licenses, records, exemptions, etc., 26 Part 315 Internal Revenue Service—Continued Excise tax regulations-Continued Firearms and ammunition-Continued Manufacturers' sales, of firearms and ammunition (shells and cartridges); tax on, 26 §§ 316.1-316.29a, 316.80-316.82, 316.200316.205 Sale of; administrative and general provisions, rate of tax, etc., 26 Part 302 Special tax on manufactures, importers and dealers in firearms, including machine guns (but not pistols, revolvers, or rifles), 26 (1954) Part 179 Definitions, 26 §§ 179.10-179.44 Examination of books and records, 26 §§ 179.160-179.162 Importation, 26 §§ 179.130-179.132 Lost or stolen firearms or documents, 26 §§ 179.155, 179.156 Penalties and forfeitures, 26 §§ 179.190, 179.191 Procedural rules respecting, 26 (1954) §§ 601.319-601.322 Registration and identification of firearms, 26 §§ 179.120, 179.121 Distribution and sale of stamps, 26 §§ 179.170-179.172 Redemption of or allowance for stamps or refunds, 26 Stolen or lost firearms or documents, 26 §§ 179.155-179.156 Making firearms, tax on, 26 §§ 179.75-179.84 Special (occupational) taxes, 26 §§ 179.50-179.70 Flour, mixed, exportation without payment of tax; administrative provisions Foreign insurance policies; documentary stamp tax on, 26 §§ 113.100 113.110 Foreign-trade zones, removals of alcoholic liquors, tobacco products, and other articles of domestic manufacture to, 26 Part 199 Articles laden as supplies on vessels and aircraft, removal of, 26 § 199.3 Bonds and consents of surety, 26 §§ 199.300-199.325 Definitions, 26 §§ 199.5-199.29 Distilling apparatus. See Stills. Instruments and papers, 26 § 199.350 Liquors, distilled spirits, etc.: Destruction, voluntary, of untaxpaid distilled spirits, wines, or fermented malt liquors after receipt in foreign-trade zone, 26 $ 199.225-199.231 Withdrawals for deposit in, and subsequent exportation from foreign-trade zone: Alcohol: Ethyl alcohol, undenatured, 26 §§ 199.35-199.51 Articles manufactured in part from taxpaid domestic alcohol, Losses of distilled spirits in transit, 26 §§ 199.114-199.120 Withdrawal with benefit of drawback, 26 §§ 199.202-199.211 Drawback; withdrawal of liquors with benefit of drawback, 26 $ 199.202-199.211 Fermented liquor, 26 §§ 199.175-199.183 Rum, specially denatured, 26 §§ 199.63-199.72 Wines, 26 §§ 199.150-199.158 Withdrawal with benefit of drawback, 26 §§ 199.202-199.207 Playing cards, withdrawal of, without payment of tax, from factories, for delivery to foreign-trade zones, 26 §§ 199.425-199.436 |