Educational organizations, exemption from Electrical energy, tax on sales by manufac- sentatives, taxes on, 26 Parts 402, 403, 410 Excess-profits taxes. See Internal Revenue See Internal Revenue Bureau, Eye-glass frames, exemption from retailers' F Family employment, exemption from em- Federal Unemployment Tax Act, regulations Field glasses, retailers excise tax, 26 Part 320 Contraband, seizures in connection with Licensing of manufacturers and dealers, 26 Sales by manufacturer. 26 Part 316 Flour, exportation without payment of tax,. Fountain pens, exemption from retailers' ex- France and U. S., tax convention regulations, Fuel supplies, vessels, exemption from excise Furs, retailers' excise tax, 26 Part 320 G Gambling devices, coin-operated; excise tax, Gasoline, excise tax, 26 Part 314 Gauging manual for distilled spirits, etc., 26 Gift taxes. See Internal Revenue Bureau, Ginger, tincture of, excise tax on, 26 Part 171 tax, 26 Part 320 Gold or plated flatware or hollow ware, re- H Handbags, retailers' excise tax, 26 Part 320 Horticultural organizations, exemption from I Income taxes. See Internal Revenue Bureau, Industrial alcohol, excise tax, 26 Part 182 Initiation fees, excise tax, 26 Part 101 Floor stocks, 26 Part 321 Insurance agents, solicitors, exemption from Internal Revenue Bureau, Treasury Depart- Internal Revenue (Title 26): Internal Revenue Bureau, Treasury Depart- Administrative provisions common to Claims for payment of judgments Closing agreements under section 606 Exportation of certain articles without Inspection of returns, 26 Part 458 renovated, 26 Part 310 Cable messages and services, 26 Part 130 Charitable organizations, exemption, Cheese, filled, 26 Part 301 China Trade Act corporations, 26 Part Cigarette lighters, 26 Part 320 Cigars, cigarettes, cigarette papers and Exportation without payment of tax, Removal without payment of tax, for Contraband articles covered by Act of Aug. 9. 1939. sec. 1 (b) (1); seizures Cotton, sale for future delivery; con- Crews, officers and members of, ex- emption, 26 Part 403 Denatured alcohol, 26 Part 182 Distilled spirits. See also Liquor and In bond, 26 Part 188 Brandy, production of, 26 Part 184 Spirits used in manufacture of Floor stocks tax, 26 Part 171 Production, 26 Parts 171, 183 Dues, 26 Part 101 Exemption, 26 Part 403 Educational organizations, exemption, Electric light bulbs, tubes, appliances Electrical energy, 26 Part 316 Eye-glass frames, exemption, 26 Part Family employment, exemption, 26 Field glasses, 26 Part 320 Fire alarm services, 26 Part 130 Contraband, seizures of liquor in con- Sales by manufacturer, 26 Part 316 Fountain pens, exemption, 26 Part 320 Seizures in connection with contra- Special tax stamps, transfer of or U. S. Pharmacopoeia and National Wholesale and retail dealers, 26 Literary organizations, exemption, 26 Lorgnettes, 26 Part 320 Lotions, face and hand, 26 Part 320 Machine guns, etc., 26 Part 319 White phosphorus, 26 Part 300 Motor vehicles, use, 26 Part 322 Narcotics, regulations under Internal Nurses, student, exemption, 26 Part 403 Oil appliances, 26 Part 316 Exportation without payment of tax, Withdrawal free of tax for use of U. S., 26 Part 450 Opera glasses, marine glasses, etc., 26 Opium, 26 Part 150 Regulations under Harrison Narcotic Optical equipment, 26 Part 316 Petroleum, 26 Part 314 Philippine Islands; liquors, etc., from, Phonographs and records, 26 Part 316 Internal Revenue (Title 26)-Continued Internal Revenue Bureau, Treasury De- Excise taxes, miscellaneous Continued Withdrawal free of tax for use of Pool tables, 26 Part 323 Puerto Rico; liquors, etc., from, 26 Purses, handbags, etc., 26 Part 326 Realty conveyances, stamp taxes, 26 Refrigerators, mechanical, 26 Part 316 320 Retailers, 26 Part 320 Revolvers, sale of, 26 Part 302 Robes, fur, 26 Part 320 Rubber articles. 26 Part 316 Denaturation, 26 Part 187 Denatured, disposition of, 26 Part 174 Sales by manufacturer, 26 Part 316 Sea stores, vessels, exemption, 26 Parts Shells and cartridges, 26 Part 316 Silver or plated flatware or hollow ware, Snuff, 26 Part 140 Exportation without payment of tax, shipment to U. S. territory for stores without payment of in- Withdrawal free of tax for use of Spectacles, frames, etc., for, exemp- Spirits. See Distilled spirits. Sterling flatware or hollow ware, 26 Stills, 26 Part 181 Stock quotation services, 26 Part 130 Internal Revenue (Title 26)-Continued Internal Revenue Bureau, Treasury De- Excise taxes, miscellaneous-Continued Talking circuit special service, 26 Part Telegraph messages and services, 26 Telephone messages and services, 26 Teletype writer special service, 26 Part Tickets, passage; stamp taxes, 26 Tires and inner tubes: Floor stocks, 26 Part 321 Exportation without payment of tax, Removal without payment of tax, for Shipment or delivery, for use as sea Toilet preparations, sales by: Retailer, 26 Part 320 Transfers to avoid income tax, 26 Accounting periods and methods Computation of net income, 26 Rates of tax, 26 §§ 29.11-1-29.15-1 §§ 29.51-1-29.57-1 Limitation and other provisions in income tax cases, mitigation of Personal holding companies, 26 §§ 29.500-1-29.508-2 Supplemental provisions: Alien individuals, nonresident, 26 §§ 29.211-1-29.219-1 Credits against tax, 26 §§ 29.131-1- Deficiencies, assessment and col- Estates and trusts, 26 §§ 29.161-1- Exchanges and distributions in obedience to orders of Securi- §§ 29.231-1-29.236-1 Foreign personal holding 26 com- panies, 26 §§ 29.331-1-29.339-3 Insurance companies, 26 Interest and additions to tax, 26 Refunds under Public Salary Tax Act of Social security and carriers taxes: Federal Unemployment Tax Act, excise Sweden, 26 §§ 7.200-7.218 Processing Tax Board of Review, U. S., 26 Tax Court of U. S.: Forms, 26 Part 711 Rules of practice, 26 Part 701 Internes, hospital, exemption from employ- Internal Revenue Bureau: Basic permits, issuance and proceedings Advertising, 27 Part 5 |