Bridges; interstate toll, XII 2.15, 2.16
Brokers:

Foreign insurance policies, XI 4.79
Licensed customhouse, XI 3.17
Motor carriers, XXX 1.9

Nominee's Information Return, XI 4.42a

Perishable Agricultural Commodities Act of 1930, I 2.23

Securities, XI 4.79, 4.88d, 7.4; XXVI

1.4; XXXVIII 1.1–1.3, 1.11, 1.12 Building and loan companies. See Banks and banking institutions Business expenses, XI 4.2

Butter, adulterated and process or renovated; manufacturers and wholesalers, XI 4.72, 4.73

Button and buckle manufacturing industry, VIII 2.18

Buyers:

Cotton, I 4.4, 4.7

Peanuts, I 4.29

Rice, I 4.31

Tobacco, I 4.11

Tollet preparations containing denatured alcohol purchased for resale, XI 8.21

Wheat, I 4.27

C

Cable television, XXI 1.5, 1.34

Camel's hair or wool, XI 3.6-3.8
Canal Zone Government, XXXV
Candidates for public office, XXVIII 1.5
Cargo gear certificates, vessel, VIII 4.1,
4.2; XII 3.2

Cargo gear plans, vessels, XII 3.4

Cargo insurance, war risk, II 5.26, 5.27, 5.29

Cargo tanks, XII 6.23, 6.26, 6.27
Carpets; manufacturers, XXVII 1.13
Carriers:

See also Air carriers; Motor carriers; Radio stations and carriers; Railroads; and Vessels

Bills of lading, II 2.19

Communication, XI 4.61; XXI 1.27
Conferences of carriers, XXIV 1.2, 1.3
Cotton, transportation of, I 4.7
Employment, XXI 1.39
Freight, XXX 1.11

Cars:

Persons furnishing cars to railroads,
XXX 1.7

Refrigerator car lines, XXX 1.1
Castor beans; crushers, I 5.12
Celery; marketing orders, I 2.13a
Census, Bureau of the, II 11

Charterers of vessels, XII 3.16, 3.19, 3.21
Dry-cargo vessels, II 5.10, 5.23
War-built vessels, II 5.22-5.24
Cheese, filled:

Manufacturers, XI 4.72
Taxes, XI 4.72, 4.74
Wholesalers, XI 4.74

Chemists, cottonseed, I 2.54
Cherries; marketing orders, I 2.7

Child labor, provisions of Fair Labor
Standards Act, VIII 2.30

Child welfare services, IV 3.23, 3.24, 5.105.12

China; shipping restrictions, II 2.32
Cigars and cigarettes:

Cigarette papers and tubes manufac-
turers or warehousemen, XI 8.62-
8.73

Importers, XI 8.74, 8.75

Manufacturers, XI 8.82
Taxes, XI 8.74-8.76

Citrus fruits. See Fruit

Civil Aeronautics Board, XVI

Civil defense equipment, III 3.2, 3.3
Civil Rights Act, XIX 1.1

Clacker balls; manufacturers and importers, IV 2.26

Clearing agents; war risk insurance program, II 5.29

Clearing organizations of contract markets, I 6.1-6.3, 6.11

Clearinghouses; cotton futures, XI 4.69 Clinical laboratories, IV 3.20, 3.21, 4.8 Clinical Laboratories Improvement Act of 1967, IV 3.20

Coal mines: '

Lessees, VI 3.1

Operators, VI 7.1, 7.5, 7.7
Safety, VI 7.1, 7.3, 7.5

State and local authorities receiving Federal aid for reclamation of, VI 7.2 Coast Guard, United States, XII 3 Coinage Act of 1965, XI 6.3

Cold storage or locker plant operators, VI 2.1

Colleges. See Educational institutions; and Schools

Color additives:

Certificates, persons to whom issued, IV 2.12

Shippers, interstate, IV 2.13

Combustible cargoes, XII 1.16, 2.8, 3.5, 3.8. 3.15, 3.19-3.21; XXXV 1.2

Commerce Department:
See Census, Bureau of the

Domestic and International Busi

ness Administration

Economic Development Administration

Foreign Direct Investments, Office of

Maritime Administration

National Oceanic and Atmospheric Administration

Regional Action Planning Com-
missions

Science and Technology, Assistant
Secretary for

United States Travel Service Commercial aircraft operators, XII 1.51.7, 1.11, 1.34-1.36, 1.40

Commercial mail receiving agencies, XL 1.4

Commercial picking establishments; operators, VI 2.1

Commercial Shipping Restriction Orders T-1 and T-2; Soviet bloc countries, Hong Kong, Macao, China, North Korea, North Vietnam, and Cuba, II 2.32

Commission merchants, dealers, and brokers:

Futures transactions, I 6.1-6.12

Perishable Agricultural Commodities
Act of 1930, I 2.23

Compressed gas cylinders, XII 6.20, 6.21 Comptroller of the Currency, XI 2 Computation of gross income from mining by representative market or field price, XI 4.23b

Concentrate plants, XI 8.11

Concessioners; National Park Service, VI 8.1, 8.2

Conferences of carriers, XXIV 1.2, 1.3 Conservation Service, Agricultural Stabilization and, I 4

Construction:

Contracts, XXIX 1.8; XXXI 1.7, 1.9 Licensees and permittees, XV 1.7, 1.10 Project grants:

Developmental disabilities facilities, IV 5.21

Health research facilities, IV 3.6 Higher education facilities, IV 1.9 Hospital and medical facilities, IV 3.2

Juvenile delinquency facilities, IV 5.41

Libraries, IV 1.5

Medical library facilities, IV 3.12 Mental health facilities, IV 3.6, 5.20 Nurse training facilities, IV 3.10 Schools, IV 1.1, 1.9, 1.21

Teaching facilities for health personnel, IV 3.7

Workshop and rehabilitation facili

ties, IV 5.27

Consultants, labor relations, VIII 3.2

Containers certified for international transport, XII 3.29

Contract markets:

Clearing organizations, I 6.1-6.3, 6.11 Futures transactions, I 6.9, 6.10, 6.12, 6.14

Members, I 6.9, 6.10, 6.12-6.14

Warehouse operators, I 6.14

Contract Work Hours Safety Standards Act, VIII 1.3

Contractors and subcontractors:

Agency for International Development, X 2.3

Air Force, III 1.1; XI 4.43

Airport developmental construction,
XII 1.31, 1.46

Apprentices and trainees, VIII 1.9
Area Redevelopment Act, II 1.3
Army, XI 4.43

Atomic energy, XV 1.1, 1.12, 1.14, 1.17, 1.18

Community development, V 1.8

Construction and repair of vessels, II 5.15, 5.16

Contract Work Hours Safety Stand

ards Act, VIII 1.3

Defense Department, III 1.1, 3.1; Supp. I

Contractors and subcontractors-Con. Developmental disabilities facilities projects, IV 5.21

District of Columbia, VIII 2.4, 4.4, 4.5 Equal employment opportunity regulations, VIII 2.36

Farm Labor Contractor Registration Act of 1963, VIII 1.4

Federal Government, VIII 2.36; XXVIII 1.1-1.3; XXIX 1.1, 1.3-1.10, 1.13, 1.14

Federal highway, XII 2.15, 2.16 Federally financed and assisted constructions, III 3.1; VIII 1.1, 1.2 Health research facilities project, IV 3.6

Hospital and medical facilities projects, IV 3.2

Industrial, XXXI 1.10

Interior Department, VI 1.2

Maritime Administration, II 5.1, 5.135.19, 5.30

Medical library facilities project, IV 3.12

Mental health facilities projects, IV 3.6, 5.20

National Aeronautics and Space Administration, XXXI 1.1-1.22

Navy, XI 4.44

Nurse training facilities projects, IV 3.9

Postal Service, XL 1.5

Procurement regulations, IV 6.3 Public Contracts Act, VIII 2.4, 4.4, 4.5 Public Works and Economic Development Act of 1965, II 1.3

Publicly-owned residential structures, V 1.7

Service Contract Act of 1965, VIII 1.5;
XXXI 1.22

Shipbuilding, II 5.1, 5.13-5.19, 5.30
Teaching facilities project, IV 3.7

Using bills of lading as shippers,

XXVIII 1.1

Vessels, XII 3.16

Welding procedures, XII 3.9

Work Hours Act of 1962, XXXI 1.21 World War II, XXIX 1.1

Contracts:

See also Contractors and subcontractors

Construction, XXIX 1.8; XXXI 1.7, 1.9
Cost and pricing data certificates,
XXXI 1.19

Cost-reimbursement type, XXIX 1.14;
XXXI 1.3-1.5
Cost sharing, XV 1.17

Data requirements clause, XXXI 1.17
Facilities, XXXI 1.3–1.5, 1.9, 1.14
Fixed price, XXXI 1.1, 1.2, 1.6-1.8, 1.11,
1.13, 1.20

Inspection clause, XXXI 1.16
Labor and hour, XXIX 1.14
Labor surplus area subcontracting
clause, XXIX 1.5

Life insurance, XI 4.26d

Price redeterminable, XXIX 1.14 Progress payments, XXXI 1.18 Research and development, V 3.1; XXIX 1.7; XXXI 1.1, 1.2, 1.6, 1.12 Sale of cotton for future delivery; taxes, XI 4.69

Small business, XXIX 1.4; XXXI 1.15 Supply, XXIX 1.6, 1.7; XXXI 1.1, 1.2, 1.6

Time and materials, XXIX 1.14 Controlled entities, arm's length charges, XI 4.20c

Controlled foreign corporations, XI 4.32b Controlled materials under DMS and DPS regulations and orders, II 2.2–2.7 Controlled substances; manufacturers, distributors, exporters, importers, VII 1.11

Cooperative associations, etc.:

Agricultural commodities, I 5.5, 5.6, 5.19

Farmer's marketing and purchasing, XI 4.20b

Lemon handlers, I 2.2

Livestock and live poultry market

agencies, I 9.1-9.3, 9.6, 9.7

Mohair producers, I 5.5
Wool producers, I 5.6

Work incentive programs, VIII 1.11 Copper; defense materials regulations, II 2.7

Corn; crop insurance, I 8.1
Corporations:

Chartering, engaging, or contracting for use of vessels, XII 3.16

Claiming deduction for dividends, XI 4.21

Depreciation allowance carryovers in certain corporate acquisitions, XI 4.15

Depreciation for taxable income, earnings, and profits, XI 4.7a

Foreign, XI 4.41c, 4.88d

Foreign financial accounts, XI 7.1 Intercompany transactions, XI 4.41b Licensed under the Small Business Investment Act, XXXIX 1.1

Liquidation of domestic corporations, XI 4.9

Loss deductions on small business stock, XI 4.38

Railroads participating in a tax-free reorganization, XI 4.14

Corporations-Continued

Receiving distributions in liquidation

of subsidiaries, XI 4.8
Regulated investment companies, XI
4.29

Reorganization of, XI 4.11-4.14, 4.16
Shareholders of controlled foreign cor-
porations, XI 4.32b

Small business corporations distribu-
tions of previously taxed income, XI
4.41

Tax liability, allocation of, XI 4.41b
Transfer of stock, securities, and other
property, XI 4.10-4.14, 4.16

Virgin Islands, exception to limitation
on reduction in income tax liability,
XI 4.32a

Western Hemisphere trade corpora-
tions; income taxes, XI 4.32
Cosmetics:

Processing, labeling, and shipping, IV
2.1

Shippers, interstate, IV 2.13

Cost-reimbusement

type

XXIX 1.14; XXXI 1.3-1.5

Cost sharing contract, XV 1.17

Cotton:

Buyers, I 4.4, 4.7

Common carriers, I 4.7

contract,

Cooperative marketing associations, I
5.19

Crop insurance, I 8.1

Excise tax on contracts of sale of cot-
ton for future delivery, XI 4.69
Ginners, I 4.3, 4.7, 5.18
Handlers, I 2.53

Manufacturers and processors, I 4.7
Marketing quotas, I 4.3, 4.4, 4.7, 4.8
Price support programs, I 5.19
Producers, I 4.8

Warehousemen, I 2.43, 2.44, 4.7
Cottonseed:

Chemists, licensed, I 2.54
Crushers, I 5.2

Price support program, I 5.2
Purchase program, I 5.18
Cranberries; marketing orders, I 2.21a
Credit:

Air carriers extending credit to politi-

cal candidates, XVI, 1.11

Banks and associations, farm, XX 1.1
Collateralized by securities, XXVI, 1.5,
1.6

Due to tax reduction or repeal, XI 4.57
Export credit sales program, I 11.7
Extension of; for purchase of securi-
ties, XXVI 1.1-1.4

Investment in depreciable property,
XI 4.1a

Suppliers of agricultural commodities
under credit purchase authorization,
I 11.5

Credit Continued

Taxes paid to foreign countries and

U.S. possessions, XI 4.31

Unions, Federal, XXXII 1.2

Credit Union Administration, National,
XXXII

Creditors; Truth in Lending Act, XXVI
1.7

Crime control assistance, VII 1.12
Crop insurance, I 8.1

Crow Indian Reservation; mining, VI 4.8
Cuba; shipping restrictions, II 2.32
Cuban assets control regulations, XI 5.1
Custodians of records; Federal credit

unions, XXXII 1.2

Customhouse brokers, XI 3.17
Customs, Bureau of, XI 3

D

Dairy farms and plants, IV 2.10

Dairy products:

Importers, I 1.1

Inspection of plants, I 2.29

Manufacturers, processors, and pack-

agers, I 2.29

Marketing order program, I 2.60

Dates; marketing orders, I 2.18, 2.24
Dealers:

Animal carcasses used as animal or
human food, I 3.11

Animals for research, I 3.8

Beer, XI, 8.5, 8.6

Butter, adulterated, XI 4.73

Credit or refund due to repeal of cer-
tain excise taxes, XI 4.57
Denatured alcohol, XI 8.16-8.18
Denatured spirits, XI 8.19, 8.20
Distilled spirits, XI 8.4-8.6
Electronic products, IV 2.31
Excise taxes, XI 4.85
Explosives, XI 8.88
Feed, livestock, I 5.9
Firearms, XI 8.85, 8.87

Fur and fur products, XXV 1.2, 1.3
Gambling devices, VII 1.2

Hair products, XI 3.6, 3.8

Halibut received from fishing or trans-
porting vessels, II 8.13

Installment method accounting, XI

4.19

Liquors, XI 8.4-8.7

Livestock and poultry, I 9.4, 9.5, 9.10,
9.11

Perishable Agricultural Commodities
Act of 1930, I 2.23

Radio receiver distributors, XXI 1.21
Retail, XI 8.6; XXV 1.12
Revolving credit plan, XI 4.19

Securities, XI 7.4; XXVI 1.4; XXXVIII
1.1-1.3, 1.11, 1.12

Solvents, industrial and proprietary,
XI 8.22

Iron, steel, and aluminum transactions,
II 2.4

Metalworking machinery, II 2.5
Nickel alloys, II 2.6

Defense Materials System participants,
II 2.2-2.7

Delivery drivers and helpers, VIII 2.27
Dental health of children, grants, IV 3.5
Denatured spirits dealers or users, XI
8.19, 8.20

Depletion and depreciation:

Mineral property, XI 4.23, 4.23a
Natural deposits, XI 4.23

Natural gas property, XI 4.22

Oil and gas wells, XI 4.23

Property, XI 4.1a, 4.3, 4.3c, 4.5
Timber property, XI 4.24

Deposit Insurance Corporation, Federal,
XXII

Designated alteration stations, XII 1.37
Developmental disabilities facilities proj-
ects, IV 5.21

Diesel fuel; sale or use of, XI 4.83, 4.86,
4.126

Diethylstilbestrol (DES) residue certifi-
cation, I 3.7

Disaster assistance, I 12.7, 12.10; IV
1.21; X 2.1

Dispatchers, aircraft, XII 1.22; Supp. II
Distilled spirits:

Bottlers, XI 8.49

Brought into the United States from
Virgin Islands, XI 8.38

Dealers, XI 8.4-8.6
Importers, XI 8.38-8.41
Packagers, XI 8.49

Persons disposing of containers used
for packaging, XI 8.2

Persons disposing materials used in
manufacture of, XI 8.2

Persons receiving material from
bonded premises, XI 8.13

Plant proprietors, XI 8.14, 8.37, 8.44,
8.46
Strip stamps, XI 8.40

Distilled spirits-Continued

Transferred from customs to bonded

premises, XI 8.44

Wholesalers, XI 8.4, 8.5

Withdrawn from bonded storage for
shipment to the United States, XI
8.31, 8.32

Distribution programs; food commodi-
ties, I 12.1, 12.3, 12.4, 12.8

Distributors:

Antifreeze solutions, XI 8.17

Biological products or arsenicals, I 3.1,
3.3; IV 2.28

Controlled substances, VII 1.11

Distribution license, II 2.21

Drug, IV 2.14, 2.16

Electronic products, IV 2.31

Flour second clears, I 4.27b

Food commodities, I 12.1, 12.3, 12.4,

Domestic air carriers, XII 1.5-1.10, 1.39-
1.41; XVI 1.8, 1.9; Supp. II

Domestic Gold and Silver Operations,
Office of, XI 6

Domestic and International Business Ad-
ministration, II 2

Domestic repair stations, XII 1.24-1.25
Door opener, radio control, XXI 1.40
Drawbacks:

Custom duties, X 3.14-3.16

Taxes on distilled spirits, XI 8.49
Taxes on nonbeverage products, XI
8.10

Drug abuse programs, IV 1.37
Druggists. See Drugs
Drugs:

Antibiotic, IV 2.6, 2.7, 2.8, 2.16
Color additive, interstate shippers of,
IV 2.13

Color-additive certificates, persons to
whom issued, IV 2.12
Insulin, IV 2.9