Internal Revenue Service-Continued Contraband firearms and narcotics, seizure of vessels, vehicles, or aircraft transporting; administrative provisions respecting, 26 Parts 153, 466, 468 Corporations: See Administrative provisions respecting carry-back adjustments, postponement by reason of war of time for performing certain acts, etc. 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 §§ 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 §§ 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 §§ 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. Director of Practice; establishment, functions and duties, 31 Part 14 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 connection 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 Abatement of overassessments, 26 § 406.703 Additions to tax: For delinquent or false returns, 26 §§ 406.811, 406.812 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. 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 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 Receipts and statements for employees, 26 §§ 31.6051, 31.6051-1 Employee representatives, tax on. See Railroad Retirement Tax Act. Employees, tax on. See Federal Insurance Contributions Act; and Railroad Retirement Tax Act. Employers, tax on. See Federal Insurance Contributions Act; Federal Unemployment 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 §§ 408.701408.703 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 Regulations applicable through December 31, 1950, 26 Part 402 For delinquent or false returns, 26 § 402.804 Internal Revenue Service-Continued Employment tax regulations-Continued Federal Insurance Contributions Act-Continued Regulations applicable through December 31, 1950, 26 Part 402-Con. 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 Failure to pay; addition to tax, 26 § 402.803 Overpayments, abatement of, 26 § 402.704 Claims. See Adjustments, claims, and assessment. Definitions; included and excluded or excepted services, etc., 26 §§ 402.201-402.228 Employees' tax; measure, rates, etc., 26 §§ 402.301-402.306 Additions to tax: For delinquent or false returns, 26 § 402.804 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 Federal Unemployment Tax Act; excise tax under, on employers of eight Additions to tax: For delinquent or false returns, 26 § 403.605 Failure to pay; addition to tax, 26 § 403.604 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 §§ 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 For delinquent or false returns, 26 § 403.605 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 § 403.511 Returns and payment of tax, and records, 26 §§ 403.501-403.511 Foreign subsidiaries of domestic corporations, contract coverage of employees, 26 (1954) Part 36 Agreement by domestic corporations respecting foreign subsidiaries, 26 §§ 36.3121 (1) (1)—36.3121 (1) (5)−1 Definition of foreign subsidiary, 26 §§ 36.3121 (1) (8), 36.3121 (1) (8)−1 Domestic corporation as separate entity, 26 §§ 36.3121 (1) (9), 36.3121 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, pro- Railroad Retirement Tax Act, employment taxes under, 26 Part 411 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 §§ 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, 101.31101.44 Estate and gift taxes regulations: Administrative provisions; postponement by reason of war of time for per- Estate tax; regulations relating to taxes on estates of decedents dying after 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 §§ 81.2-81.5 Definitions; "resident", and "nonresident", 26 § 81.5 General description; basic tax, additional tax, credits, etc., 26 § 81.2 Net estate, 26 § 81.4 Determination of tax liability of estates of citizens or residents of 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 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 Deductions, 26 §§ 81.29-81.47 Administration expenses, claims, etc., 26 §§ 81.29-81.40 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 additional provisions specifically applicable to estate of. See Nonresidents 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. Personal liability of executor. See Executor. Preliminary notice, 26 §§ 81.57-81.60 Rates, computation of. See Computation of tax. Records, statements, etc., 26 §§ 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 §§ 81.69, 81.70 Information return, 26 § 81.61 Testimony, etc., 26 §§ 81.100, 81.101 Transfer certificates, 26 § 81.62 Transfers by decedent during life. See Gross estate. Extensions; periods of, requirements, etc., 26 §§ 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 |