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Internal Revenue Service-Continued

Vodka, regulations for distilled spirits applicable to. See Excise tax regulations.
Wagering, excise tax and special occupational tax on, 26 Part 325
Wages, collection of income tax at source on:

See also Employment tax regulations.

Credit for tax withheld, 26 $$ 39.35-1, 39.35–2 War (World War II); postponement by reason of war, of time for performing

certain acts relating to Federal tax liability, 26 Part 472 Warehouses, for liquors, tobacco, etc.; excise tax provisions respecting. See

Excise tax regulations.
Watches; excise tax on sales by retailers, 26 $ 320.34
Whiskey:

See also Liquors, distilled spirits, etc.

Excise tax on. See Excise tax regulations. Wholesale or retail dealers in liquors; excise tax on. See Excise tax regulations. Wine:

See also Liquors, distilled spirits, etc.

Excise tax on. See Excise tax regulations.
Withholding income tax at source:

Alien individuals, nonresident, 26 $ 39.143
Foreign corporations, 26 $$ 39.144-1, 39.144-2
On wages:

See also Employment tax regulations.

Credit against income tax for tax withheld, 26 $$ 39.35-1, 39.35–2

Tax-free covenant bonds, 26 $ 39.143-1 (b) International agreements, etc. See International relations. International Bank for Reconstruction and Development: Bretton Woods Agreements Act; reports under section 15 (a) to be filed with

Securities and Exchange Commission by Bank, 17 Part 285 Export-Import Bank of Washington; relationship to, 12 $ 402.9

Securities of; sale, 12 $ 220.108 International Boundary and Water Commission: Alien officers or employees of, entering United States in connection with official

duties, exemption from certain documentation requirements, 22 $$ 41.6,

53.28 (d) Claims arising for damages occurring as result of project administered by

American Commissioner; State Department regulations, 22 $$ 62.20-62.24 International claims:

Awards, payment on account of; regulations of Account Bureau, 31 Part 250 Regulations respecting. See Foreign Claims Settlement Commission of United

States.

International Cooperation Administration, State Department:
Assistance to cooperating countries, procedures for furnishing, 22 Part 201
Authorization procedure, 22 $S 201.3–201.9

Contracts and deliveries eligible for financing, 22 § 201.5
General provisions incorporated in procurement authorizations, 22

$ 201.6
Government agencies, procurement by, 22 & 201.9
Non-project type assistance; applications, allotments, authorizations,

etc., 22 $ 201.3
Ocean transportation, 22 § 201.7
Project type assistance; allotments, agreements, orders, etc., 22 § 201.4

Ships' dollar disbursements, 22 $201.8
Banking institutions, issuance of letters of commitment to, in connection

with reimbursement for assistance, 22 $ 201.16
Responsibilities of banking institutions respecting letters of commit-

ment, 22 8 201.22 Definition of terms, 22 § 201.1 Importers and suppliers, responsibilities of; contracts, marking, etc., 22

8$ 201.10–201.13
Price provisions:

Bulk purchase of commodities, 22 $201.20
Purchase prices, 22 § 201.21

International Cooperation Administration, State Department - Continued
Assistance to cooperating countries, procedures for furnishing, 22 Part 201-Con.
Reimbursement for assistance, 22 $8 201.14–201.19

Documents required for reimbursement, 22 $ 201.18
Government agencies, procurement by, 22 $ 201.19
Letters of commitment:

To banking institution, 22 $ 201.16

To supplier, 22 $ 201.17
Reimbursement for specific procurement payments by cooperating

country, 22 & 201.15
Types of reimbursement, 22 § 201.14
Suppliers, responsibilities of; contracts, marking, etc., 22 $ $ 201.10–201.13

Waiver authority and transitory provisions, 22 $ $ 201.23-201.25 Export-Import Bank of Washington; designation of, as agent for Administrator

in connection with guaranties of certain investments abroad under Mutual

Security Act of 1954, 22 § 204.4 Foreign relief: Ocean shipments of supplies by voluntary nonprofit relief agencies, 22

Part 202
Registration of agencies for voluntary foreign aid, 22 Part 203
Guaranties of certain investments abroad, under Mutual Security Act of 1954,

22 Part 204
Application for guaranties, place of filing, etc., 22 § 204.3
Effect of making investment prior to issuance of guaranty, 22 $ 204.5
Export-Import Bank of Washington; designation of, as agent for the Ad-

ministrator, 22 $ 204.4 Ocean shipments of supplies for foreign relief, by voluntary nonprofit relief

agencies; payment of ocean freight charges, etc., 22 Part 202 Procurement by foreign countries; procedures for furnishing assistance respect

ing. See Assistance to cooperating countries. Registration of agencies for voluntary foreign aid; application for registration,

requirements, etc., 22 Part 203 International Joint Commission, United States and Canada: Rules of procedure; meetings, hearings, etc., in connection with applications for

approval for use of waters, 22 Part 401 International organizations, public:

Documentation of representatives, 22 $$ 41.90–41.92
Federal personnel, transfers to public international organizations, 5 Part 26
Foreign government representatives to; admission to United States as nonimmi-

grants, 8 Part 214g Immigration regulations affecting officials of, foreign representatives to, etc.,

8 Part 214g
Importations by members; customs regulations, 19 $$10.30a, 10.30b

List of organizations, 19 $ 10.30a
Income tax, exemption from, 26 $ 39.116–2 (b)

Loyalty of personnel, 5 Part 501
International Organizations Employees Loyalty Board:
Operations of Board, 5 Part 501
General provisions respecting officers, hearings, responsibilities of Board,

etc., 5 $ $ 501.1-501.14
Notification of individual concerned, 5 $ 501.16

Transmission of determination to Secretary of State, 5 $ 501.15
International Pacific Halibut Commission:
Members of staff entering United States temporarily (from Canada) in con-

nection with official duties, not required to present passports or visas in

wartime, 22 $ 53.28 (c) Pacific halibut fisheries; seasons, licenses and permits, gear, etc., 50 Part 301 International Peace Memorial; elevator fee, etc., 36 $$ 13.1, 13.12 (b)

International relations:

See also Foreign countries, governments; and State Department.
Airports, international. See Customs Bureau.
Aviation, International, Convention on, Annex 2 (Rules of the Air); compliance

with, by aircraft over high seas, 14 § 60.1a Arms, ammunition, implements of war, etc., international traffic in. See State

Department. Banking, international: Gold, acquisitions and dispositions of, by Federal Reserve banks for settle

ment of international balances; regulations of Monetary Offices, Treas

ury Department, 31 $ $ 54.28–54.30 Regulations respecting international banking. See Export-Import Bank

of Washington; Federal Reserve System; and International Bank for

Reconstruction and Development.
Securities of international banking organizations; regulations respecting

registration of brokers, dealers, etc., 17 $ $ 240.12d3–11, 240.15a-3,

240.15am-1 Conventions or treaties with various countries. See Treaties, conventions, etc. Cultural-cooperation programs, international, regulations respecting, 22 Parts

65, 66, 67, 68 Educational, etc., material; agreement for facilitating international circula

tion of visual and auditory materials of educational, scientific and

cultural character: Countries which have signed or ratified agreement, 22 $ 502.10 (b) Criteria by which visual and auditory materials shall be deemed to be of

educational, scientific or cultural character, 22 $ 502.3
Mail, international; postal regulations. See Post Office Department.
Radio communications agreements:
Amateur radio operators; extracts from International Telecommunications

Convention respecting, 47 Part 12, Appendix 2
Canada:

Convention on radio operation by amateurs, 47 Part 12, Appendix 4
Great Lakes Agreement, for promotion of safety on Lakes by means of

radio; regulations pursuant to. See Federal Communications

Commission.
International agreements, treaties, etc., relating to; lists of, 47 $ $ 2.601, 2.602
Police radio communications in accordance with Inter-American Radio

Agreement, 47 $ 10.68
Silent period, international; radio transmission during, by fixed public

radiocommunication services, 47 $ 6.33 Taxation of income pursuant to treaties with certain countries. See Internal

Revenue Service. Trade, international; export control. See Foreign Commerce Bureau. Trade agreements. See Trade agreements. Traffic, international, instruments of (aircraft, motor vehicles, bridges, tun

nels, cables, etc.); customs entry, 19 $ 10.41 Treaties with various countries. See Treaties, conventions, etc. Whaling: Functions of customs officers under International Whaling Convention,

19 $ 12.30 Regulations respecting. See International Whaling Commission. Wheat Agreement, International; export of wheat and wheat-flour under, 6

Part 481 International Whaling Commission: Functions of customs officers under International Whaling Convention and

regulations, 19 $ 12.30 Whaling; factory ship operations, taking of whales, closed areas and season,

catch quotas, etc., 50 Part 351 Interned American citizens, or prisoners of war, detention benefits for. See Fora

eign Claims Settlement Commission. Internships in public health hospitals; regulations respecting. See Public Health

Service.

Interpreters:

At military court proceedings; fees for, 32 § 534.4
Use of, by local Selective Service boards; regulations respecting appointment,

authorization, oath, 32 $$ 1604.81, 1612.24 Interrelationships of companies. See Interlocking relationships. Interstate Commerce Act, carriers reporting under; registration of unissued securi

ties under Securities Exchange Act of 1934, 17 $ 240.12d3–10 Interstate Commerce Commission:

Abandonment of railroad lines; certificates of public convenience and necessity

for. See Railroads.
Accessories and parts required for motor carriers. See Motor carriers.
Accidents, reports of:
Explosives and other dangerous articles, accidents in connection with

transportation of. See Explosives and other dangerous articles.
Motor carriers. See Motor carriers.

Railroads. See Reports and statistics.
Accounts, uniform system of, for various carriers and companies:
Cars, persons furnishing. See Persons furnishing cars or protective services

against heat or cold.
Electric railways, 49 Part 14

Balance sheet accounts. See General balance sheet.
Classification of carriers, 49 § 14.00-1
Definitions, 49 $ 14.00–2
Equipment. See Road and equipment.
Expenses, operating. See Operating expenses.
General balance sheet:
General balance sheet accounts:

Credit, 49 $$.14.423–14.451

Debit, 49 $ $ 14.401-14.422
General instructions, etc., 49 $$ 14.05—14.05–7
Income:

General instructions, etc., 49 $ $ 14.03—14.03–6
Income accounts:

Credit, 49 $$ 14.201—14.212-1

Debit, 49 SS 14.213–14.229
Loss. See Profit and loss.
Operating expenses:

General instructions, etc., 49 $ $ 14.01–14.01-15

Operating expense accounts, 49 $ $ 14.0—14.0–8
Operating revenues, 49 $ $ 14.02–14.02–4

See also Revenue accounts.
Profit and loss:

General instructions, etc., 49 $ $ 14.04, 14.04-1
Profit and loss accounts:

Credit, 49 $ $ 14.301, 14.302, 14.306

Debit, 49 $ $ 14.307–14.317
Revenue accounts:

Motor carrier revenue, 49 $ 14.122
Operating revenues, 49 $$ 14.02–14.02-4
Other railway operations (station, storage, demurrage, rents, etc.),

8 $ 14.110–14.119
Steam railway revenue, 49 $ 14.120
Transportation, 49 $$ 14.101–14.109

Water line revenue, 49 $ 14.121
Road and equipment:

General instructions, etc., 49 $ $ 14.06-14.06–13

Road and equipment accounts, 49 $ $ 14.500–14.551
Express companies, 49 Part 18

Equipment accounts. See Real property and equipment accounts.
General balance sheet accounts:

Credits, 49 $$ 18.528–18.554
Debits, 49 $$ 18.501-18.527
Form of general balance sheet statement, 49 $ 18.500

Special instructions, 49 $8 18.5-1—18.5–8

Interstate Commerce Commission-Continued
Accounts, uniform system of, for various carriers and companies-Continued.
Express companies, 49 Part 18—Continued
Income accounts:

Credits, 49 $ $ 18.301-18.313
Debits, 49 $8 18.314–18.332
Form of income statement, 49 $ $ 18.300

Special instructions, etc., 49 $ 18.3–1
Instructions, general, 49 $$ 18.01–0–18.01-3
Introduction, 49 $$ 18.01-1, 18.00–2
Loss. See Profit and loss accounts.
Operating expense accounts:

General, 49 $$ 18.53–18.62
Maintenance, 49 $ $ 18.1-18.32
Special instructions, 49 $$ 18.0–1–18.0–10
Traffic, 49 $ $ 18.33–18.36

Transportation, 49 $8 18.37–18.52
Operating revenue accounts:

Contract payments; express privileges, 49 § 18.104
Operations other than transportation, 49 $$ 18.105–18.116
Special instructions, 49 $ $ 18.1–1–18.1-5

Transportation, 49 $ $ 18.101–18.103
Profit and loss accounts:

Credits, 49 $ $ 18.401-18.406
Debits, 49 $ $ 18.407-18.417

Special instructions, 49 $ 18.4-1
Real property and equipment accounts:

Buildings, 49 $$ 18.202–18.204
Equipment, 49 $$ 18.205–18.218
Land, 49 $ 18.201

Special instructions, 49 $ $ 18.2-1-18.2-8
Freight forwarders, 49 Part 440

Applicability of regulations, 49 $ 440.00–2
Commission's order prescribing accounts, 49 $ 440.00
General instructions, 49 $$ 440.0—440.0—7

Definitions, 49 $ 440.0–2
Delayed items and adjustments, 49 § 440.0-4
Depreciation and amortization accounting, 49 $ 440.0-5
Interpretation of item lists, 49 $ 440.0–6
Introduction, 49 $ 440.0
Questions, submission of, 49 § 440.0–7
Records, 49 $ 440.0–1

Unaudited items, 49 $ 440.0-3
Introduction, 49 $ 440.00–1
Prescribed accounts:
Balance sheet:
Accounts:

Credit, 49 $$ 440.200–440.280

Debit, 49 $$ 440.110-440.191
Instructions:

General instructions, 49 $$ 440.0-21-440.0—28

Property investment instructions, 49 $$ 440.0-41–440.0-43 Income:

Accounts, 49 $ 440.400-440.433

Instructions, 49 $ $ 440.0–61-440.0-63
Operating expenses:

Accounts, 49 $$ 440.601-440.630

Instructions, 49 $$ 440.0–81–440.0-83
Operating revenues:
Accounts:
Incidental revenue; storage, rent, etc., 49 $$ 440.521-

440.523
Transportation purchased, debit, 49 $ $ 440.510–440.514

Transportation revenue, 49 $ 440.501
Instructions, 49 $$ 440.0–71, 440.0–72

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