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Internal Revenue Service-Continued

Motor vehicles:

Contraband articles (firearms, narcotics), motor vehicles transporting; seizure of, 26 Parts 153, 466, 468

Excise tax on sales by manufacturers, 26 §§ 316.50-316.57

Musical instruments; excise tax on sales by manufacturers, 26 §§ 316.60, 316.63, 316.64

Narcotics:

Contraband; seizure of vessels, vehicles, and aircraft transporting, 26 Parts 153, 466

Excise tax on. See Excise tax regulations.

Netherlands, taxation pursuant to treaties with. See Treaties and tax conventions.

New Zealand, taxation pursuant to treaties with. See Treaties and tax conventions.

Nightclubs and similar places of entertainment, admissions to; excise tax on, 26 §§ 101.1-101.21, 101.31-101.44

Norway, taxation pursuant to treaties with. See Treaties and tax conventions. Notes:

Circulation of banks and bankers; excise tax on, 26 Part 160

Treasury notes, acceptance of, in payment of various taxes, 26 Part 471 Oath; verification of tax returns by declaration in lieu of oath, 26 Part 475 Office, business, and store machines; excise tax on sales by manufacturers, 26 §§ 316.140, 316.141

Oil appliances; excise tax on sales by manufacturer, 26 §§ 316.110, 316.111

Oils:

Excise tax on. See Excise tax regulations.

Transportation by pipe line; excise tax on. See Excise tax regulations. Oleomargarine:

Excise tax on, 26 §§ 310.10-310.99

Export without payment of tax, 26 §§ 451.1-451.16, 451.38

Opera glasses, lorgnettes, etc.; excise tax on sales by retailers, 26 § 320.36
Opium, manufacture, etc., of; excise tax on, 26 Parts 150, 151

Partnerships; income tax on. See Income and excess profits taxes regulations.
Payment of certain taxes:

Excise taxes; quarterly payment, 26 Part 477

Income taxes:

See also Income and excess profits taxes regulations.

Extension of time in certain cases (repeal of accounting provisions), 26 (1954) § 1.9000-8

Pearls, precious and semiprecious stones; excise tax on sales by retailers, 26 §§ 320.31, 320.32

Pens (fountain) and mechanical pencils; excise tax on sales by manufacturers, 26 §§ 316.196-316.199, 320.75a.

Permit proceedings, for alcohol and tobacco; rules of practice, 26 Part 200 Personal holding companies or personal service corporations; income tax on. See Income and excess profits taxes regulations.

Personal property obtained by Government under distraint proceedings, sale of; administrative provisions respecting, 26 Part 454

Phonographs and records; excise tax on sales by manufacturers, 26 §§ 316.60– 316.64

Photographic apparatus, cameras, film, paper, etc.; excise tax on sales by manufacturers, 26 §§ 316.120-316.122

Pipe line transportation; excise tax on, 26 §§ 130.1, 130.20-130.26, 130.70-130.79 Pistols and revolvers; excise tax on firearms. See Excise tax regulations. Playing cards; excise tax on. See Excise tax regulations.

Pool and billiard tables; excise tax on, 26 §§ 323.1, 323.30-323.32, 323.40-323.55 Postponement, by reason of war, of time for performing acts affecting Federal tax liabilities; regulations under section 3804 of Internal Revenue Code. See Administrative provisions common to various taxes.

Practice, procedure, and administration:

Practice; statement of procedural rules, 26 (1954) Part 601
Accounting methods and periods, changes in, 26 § 601.204
Agreements, closing, 26 § 601.202

Appellate functions, 26 §§ 601.106, 601.107

Bankruptcy and receivership cases, 26 § 601.109

Internal Revenue Service-Continued

Practice, procedure, and administration-Continued

Practice; statement of procedural rules, 26 (1954) Part 601—Continued
Claims:

For refund, credit or abatement, 26 § 601.105 (e)

Tort claims, 26 § 601.205

Classification of taxes collected by Internal Revenue Service, 26
§ 601.102

Collection functions and general procedure, 26 §§ 601.103 (a), 601.104
Compromise, offers in, 26 § 601.203

Conference and practice requirements, 26 §§ 601.501-601.511
Determination letters and rulings, 26 § 601.201

Employment taxes (Federal Insurance Contributions Act, Railroad
Retirement Act, Federal Unemployment Tax Act), special pro-
visions respecting, 26 § 601.401

Special refunds of employee social security tax, 26 § 601.401 (d) Examination of returns, audit, conference, etc., 26 § 601.105

Excess Profits Tax Council; appellate functions and procedures, 26 § 601.107

Excise taxes; procedural requirements, etc.:

Distilled spirits, wine, beer, tobacco, and firearms:

Distilled spirits, wine and beer, 26 §§ 601.301-601.310

Firearms, ammunition, machine guns, etc., 26 §§ 601.319601.322

Tobacco products, tobacco materials, and cigarette papers and tubes, 26 §§ 601.311-601.318

Special provisions respecting collection of taxes, 26 §§ 601.402601.404

Manufacturers' excise taxes; sales taxes collected by return, 26 § 601.402

Miscellaneous excise taxes:

Collected by return, 26 § 601.403

Collected by sale of revenue stamps, 26 § 601.404

Retailers' excise taxes; sales taxes collected by return, 26 § 601.402

Forms and instructions, 26 § 601.602

General procedural rules, 26 §§ 601.101-601.109

Jeopardy assessments, etc., 26 § 601.105 (f), (h)

Overassessments exceeding $100,000, review of, 26 § 601.108

Records; classification, publication and public inspection, 26 §§ 601.701,
601.702

Rules and regulations, formulation, publication, etc., of, 26 § 601.601
Rulings and determination letters, 26 § 601.201

Tort claims, 26 § 601.205

Procedure and administration, 26 (1954) Part 301

Abatements, credits, and refunds, 26 §§ 301.6401-301.6420

Special application rules, 26 §§ 301.6411-301.6420

Assessment of taxes, 26 §§ 301.6201-301.6216

Deficiency procedures, 26 §§ 301.6211-301.6216

Collection of taxes, 26 §§ 301.6301-301.6344

Lien for taxes, 26 §§ 301.6321-301.6326

Payment, receipt of, 26 §§ 301.6311-301.6316

Seizure of property for collection of taxes, 26 §§ 301.6331-301.6344 Computations on returns or other documents, 26 §§ 301.6102-301.6102-1 Election not to use whole dollar amounts, 26 § 301.6102-1 (b)

Effective date and related provisions, 26 § 301.7851

Inspection of tax returns (income, estate or gift tax) under special Executive orders, by certain Government agencies and Senate and House Committees:

Congressional committees, other than those enumerated in section 6103 (d) of Internal Revenue Code of 1954, 26 § 301.6103 (a) – 101

Health, Education, and Welfare Department; inspection of individual income tax returns made under Internal Revenue Code of 1954, 26 § 301.6103 (a)-100

Internal Revenue Service-Continued

Practice, procedure, and administration-Continued

Procedure and administration, 26 (1954) Part 301-Continued
Refunds, credits and abatements, 26 §§ 301.6401-301.6420
Returns and information:

Computations on returns or other documents, 26 §§ 301.6102-
31.6102-1

Election not to use whole dollar amounts, 26 § 301.6102-1 (b) Inspection of tax returns by various committees or agencies. See Inspection of tax returns, above.

Precious and semiprecious stones; excise tax on sales by retailers, 26 §§ 320.30320.38

Property, real and personal; taxes affecting:

Personal property:

Sale of property obtained by Government under distraint proceedings; administrative provisions, 26 Part 454

Transportation of; excise tax on, 26 Part 143

Real property; documentary stamp tax on conveyances of, 26 §§ 113.80113.85

Puerto Rico:

Employment taxes, collection of, 26 §§ 406.804, 406.805, 408 904

Excise tax on liquors, industrial alcohol, etc., from. See Excise tax regu-
lations.

Income tax provisions. See Income and excess profits taxes regulations.
Narcotics, shipments to, 26 §§ 151.100-151.108

Self-employment tax, 26 §§ 39.3810, 39.3811 (a)

Stills, exportation of, etc., 26 (1954) § 196.61

Radio communication services; excise tax on, 26 §§ 130.1, 130.30-130.47, 130.70

130.79

Radios, phonographs, etc.; excise tax on sales by manufacturers, 26 §§ 316.54, 316.55, 316.60-316.64

Railroads:

Income tax on.

See Income and excess profits taxes regulations. Transportation of persons or property; excise tax on. See Excise tax regulations.

Railroad Retirement Tax Act; employers' tax, employees' tax, and employee representatives' tax under. See Employment tax regulations.

Real property; documentary stamp tax on conveyances of, 26 §§ 113.80-113.85 Rectification of spirits and wines; excise tax provisions. See Excise tax regulations: liquors, distilled spirits.

Refrigerators and refrigerating apparatus; excise tax on sales by manufacturers, 26 §§ 316.70-316.73

Retail and wholesale dealers in liquors; excise tax on. See Excise tax regulations.

Retailers' sales of furs, luggage, toilet preparations, jewelry, etc.; excise tax on. See Excise tax regulations.

Returns:

See also Income and excess profits taxes regulations.

Excise taxes; quarterly returns, 26 Part 477

Inspection of; administrative provisions respecting. See Administrative provisions.

Temporary rules respecting, 26 (1954):

Corporation returns, extension of time, Temp. Rule 21
Information returns; executors or receivers, Temp. Rule 20

Verification of, 26 Part 475

Revolvers and pistols; excise tax on firearms. See Excise tax regulations. Rewards for information leading to detection and punishment of persons violating internal revenue laws; administrative provisions respecting, 26 § 455.1

Rifles; excise tax on firearms. See Excise tax regulations.

Roof gardens and similar places of entertainment, admissions to; excise tax on, 26 §§ 101.1-101.21, 101.31-101.44

Rum, denatured; excise tax on. See Excise tax regulations.

Internal Revenue Service—Continued

Safe deposit boxes; excise tax on, 26 §§ 130.1-130.14, 130.70-130.79

Sale of personal property obtained by Government under distraint proceedings; administrative provisions, 26 Part 454

Sales by manufacturers and retail dealers, of certain articles subject to excise tax. See Excise tax regulations.

Sales tax, manufacturers' and retailers', collected by returns; procedural rules, 26 (1954) § 601.402

Sea stores (supplies for vessels). See Vessels.

Securities:

Documentary stamp tax on issues, transfers, etc., 26 Part 113

Income tax provisions. See Income and excess profits taxes regulations
(1939 IRC); and Income tax regulations (1954 IRC).
Transfers to avoid income tax; excise tax on, 26 § 120.1

Seizure of vessels, vehicles, or aircraft transporting contraband articles (firearms, narcotics), 26 Parts 466, 468

Self-employment income tax. See Income and excess profits taxes regulations. Silver bullion, transfers of interest in; excise tax on, 26 Part 112

Silver flatware or hollow ware, or silver-plated hollow ware; excise tax on sales by retailers, 26 § 320.35

Slot machines; excise tax on coin-operated amusement and gaming devices, 26 §§ 323.1-323.22, 323.40-323.55

Snuff; excise tax on tobacco and products. See Excise tax regulations.

Social, athletic and sporting clubs, dues and initiation fees for membership in; excise tax on, 26 §§ 101.1, 101.22-101.44

Sporting and athletic clubs, dues and initiation fees for membership in; excise tax on, 26 §§ 101.1, 101.22-101.44

Sporting goods; excise tax on sales by manufacturers, 26 §§ 316.90, 316.91
Stamp taxes, documentary. See Excise tax regulations.

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Store, business, or office machines; excise tax on sales by manufacturers, 26 SS 316.140, 316.141

Sugar, manufactured; excise tax on manufacture of, 26 Part 310

Sweden, taxation pursuant to treaties with. See Treaties and tax conventions. Switzerland, taxation pursuant to treaties with. See Treaties and tax conventions.

Tax conventions with various countries. See Treaties and tax conventions. Tax liens. See Liens.

Tax returns, inspection of. See Administrative provisions; and Practice, procedure, and administration.

Telephone and telegraph communications services; excise tax on, 26 §§ 130.1, 130.30-130.47, 130.70-130.79

Television sets, radio, etc.; excise tax on sales by manufacturers, 26 §§ 316.60316.64

Theaters, admissions to; excise tax on, 26 §§ 101.1-101.21, 101.31-101.44

Tires and inner tubes; excise tax on sales by manufacturers, 26 §§ 316.30-316.32 Tobacco and tobacco products (cigars, cigarettes, snuff); excise tax on. See Excise tax regulations.

Toilet preparations; excise tax on sales by manufacturers and retailers, 26 §§ 316.40, 316.42, 320.50-320.53

Tractors; excise tax on sales by manufacturers, 26 §§ 316.50-316.57

Trading with the Enemy Act, taxation of alien property vested in Attorney General under; administrative provisions respecting, 26 Part 452 Transportation of persons or property; excise tax on. See Excise tax regu

lations.

Treasury notes, acceptance of, in payment of various taxes, 26 Part 471 Treaties and tax conventions with various countries respecting taxation of income, etc.:

Estates and gifts, taxation of, 26 Part 82

Canada, 26 §§ 82.1-82.10

United Kingdom, 26 §§ 82.101-82.109

Internal Revenue Service—Continued

Treaties and tax conventions with various countries respecting taxation of income, etc.-Continued

Tax conventions with various countries, income tax withholding under; regulations respecting rentals and royalties, dividends, interest, pensions, benefits from domestic estate or trust, etc., 26 (1954) Parts 501-510

Australia, 26 Part 501

Germany, Federal Republic of, 26 Part 503

Greece, 26 Part 502

Japan, 26 Part 506

Netherlands, 26 Part 505

Norway, 26 Part 510

Swiss Confederation, 26 Part 509

Treaties with certain foreign countries, taxation of income pursuant to, 26 Part 7

Exchange of information under income tax conventions, 26 § 7.1

Various countries:

Belgium, 26 §§ 7.1100-7.1109

Canada, 26 §§ 7.20-7.56

Denmark, 26 §§ 7.900-7.966

Finland, 26 §§ 7.700-7.710

France, 26 §§ 7.410-7.426

Great Britain, 26 §§ 7.500-7.532
Ireland, 26 §§ 7.1000-7.1010

Ireland, Northern, 26 §§ 7.500-7.532
Netherlands, 26 §§ 7.800-7.868

New Zealand, 26 §§ 7.600-7.610
Norway, 26 §§ 7.100-7.109

Sweden, 26 §§ 7.200-7.218

Switzerland, 26 §§ 7.300-7.309

United Kingdom, 26 §§ 7.500-7.532

Trucks. See Motor vehicles.

Trusts. See Estates and trusts.

Unemployment insurance; excise tax on employers under Federal Unemployment Tax Act. See Employment tax regulations.

United Kingdom, taxation pursuant to treaties with. See Treaties and tax conventions.

Vegetable oils; processing tax on, 26 Part 306

Vessels:

Construction reserve funds; taxation of income and excess profits, 26
Part 32

Contraband articles (firearms, narcotics), vessels transporting; seizure of,
26 Parts 153, 466, 468

Income from operation of, by nonresident aliens; taxation pursuant to treaties. See Treaties and tax conventions.

Navy contracts for naval vessels; tax on excess profits, 26 Part 17

Supplies (tobacco products, liquors, etc.); excise tax on. See Excise tax regulations.

Transportation of persons or property; excise tax on:

Persons, 26 §§ 130.50-130.79

Property, 26 Part 143

Veterans; income tax provisions affecting members of armed forces. See Income and excess profits taxes regulations.

Vinegar, production of, by distilling process; excise tax on. See Excise tax regulations.

Violation of internal revenue laws; rewards for information leading to detection and punishment of persons, 26 § 455.1

Virgin Islands:

Employment taxes, collection of, 26 § 408.904

Income tax provisions. See Income and excess profits taxes regulations.
Liquors, etc., from; excise tax on. See Excise tax regulations.

Narcotics, shipments to, 26 §§ 151.100-151.108

Self-employment tax, 26 § 39.3811 (b)

Stills; exportation of, 26 § 181.66

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