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 Partnerships; income tax on. See Income and excess profits taxes regulations. 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 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 For refund, credit or abatement, 26 § 601.105 (e) Tort claims, 26 § 601.205 Classification of taxes collected by Internal Revenue Service, 26 Collection functions and general procedure, 26 §§ 601.103 (a), 601.104 Conference and practice requirements, 26 §§ 601.501-601.511 Employment taxes (Federal Insurance Contributions Act, Railroad 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, Rules and regulations, formulation, publication, etc., of, 26 § 601.601 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 Computations on returns or other documents, 26 §§ 301.6102- 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- Income tax provisions. See Income and excess profits taxes regulations. 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 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 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 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, Northern, 26 §§ 7.500-7.532 New Zealand, 26 §§ 7.600-7.610 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 Contraband articles (firearms, narcotics), vessels transporting; seizure of, 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. Narcotics, shipments to, 26 §§ 151.100-151.108 Self-employment tax, 26 § 39.3811 (b) Stills; exportation of, 26 § 181.66 |