Emergency order of succession to Commissioner, enemy attack.. Page 503 503 485 429 427 Reopening of tax cases closed by examination.. 488 Seal of office, Director of Philadelphia Regional Service Center, Claims, torts, settlement authority.. § 601.103(a). Compromise (See: Offers in compromise) Conferences (See: Appeals) Consolidated returns (See: INCOME TAX: Consolidated returns) Corporations, foreign, taxable year, determination rules. ... Court decisions (See: COURT DECISIONS) Credits and refunds, excise taxes: Automobile glass.. Automobiles leased by dealer to state or local government.. Conditions to allowance, price readjustment, installment sales, § 48.6416 (a)-1, (b)-1, and (b)-5... Diesel and motor fuel, certain uses, sales and resales, § 48.6416(b)-2- 431 431 430 Collections, notice and demand for tax, director of regional service center, 431 485 214 306 307 307 307 Manufactured sugar: Distillation of "polyhydric alcohols". Pharmaceutical products for livestock. 348 349 Poultry feed........ 348 Manufacturers and retailers, credit on return, § 48.6416(f)-1.. 307 Manufacturers sales price readjustments, local advertising charges, 227 Mechanical pencils and pens, cigarette lighters, taxable as jewelry, 307 Sales for resale and for specified uses, § 48.6416 (b)-2, (b)−3, (b)-4, Bankruptcy and receiverships, Appellate Division and Tax Court, 431 Personal holding company tax, informal agreements.. 471 Delegation of authority: Emergency order of succession to Commissioner, enemy attack.. 429 Tort claims... 430 (509) 695-575-63- -34 ADMINISTRATIVE-Continued Depreciation, agreement as to useful life, notice requirement... Affiliated corporations, separate returns, Revenue Act of 1962. Mutual insurance companies, tax on total income, temporary rules, Registered foreign investment companies, distribution of income currently, § 16.6-1. Estimated tax: Computations, foreign life insurance companies, percentage for 1963. Page 470 171 37, 38 460 462 469 297 Farmers, gains from sales of livestock, farm lands, or depreciable property.. 295 Evasion of tax (See: Fraud) Evidence: Admissibility, criminal prosecution, self-incriminating 365 Purpose to avoid tax, small business investment company, §1.533-1. Examination, returns (See: Returns) 110 Executive orders, 11071, designation of economically less developed countries... 137 Extension of time: Declaration of estimated tax, income tax returns, Alaska, §§ 1.6073-4, 297 Information returns, foreign corporations and foreign trusts. Fiduciaries, Illinois land trust, notice of relationship... 485 350 Forms (See: Returns) Fraud, evidence, voluntary disclosure policy, criminal prosecution... -- 365 Employment taxes, withholding exemption certificate, § 31.3402(f) (2)-1.. 179 Form 3435, reproduction. 487 Information at source (See also: Returns: Information) Dividend, interest and patronage dividend statements to payees, §§ 1.6042-2, 1.6042-4, 1.6044-2, 1.6044-5, 1.6049-2, 1.6049-3... Inspection of returns or records (See: Returns: Inspection) Limitation period, approval for reopening closed tax cases. Mitigation of effect of limitation (See: INCOME TAX: Mitigation of effect of limitation) Notice: 272 485 497 306 488 Failure to pay tax, director of regional service center, § 601.103(a)___ 431 450 Termination of agreement as to useful life, depreciation.. 470 Offers in compromise: Acceptance, amount limitation, § 601.203 (a) and (c). Failure to file information returns, dividend, interest and patronage dividend statements to payees, §§ 301.6652-1, 301.6678-1. Failure to file tax return, 601.104 (c) (4). Publicity of returns and information, exempt organizations and trust accumulations, public disclosure, § 301.6104-2_. 269 Records: Employment taxes, wage information, § 601.401(b).. 431 ADMINISTRATIVE-Continued Records Continued Entertainment, travel, and gift expenses, substantiation as business expenditures: Guidelines Requirements, §§ 1.162-17, 1.274-5.. Transitional rule.. Transitional rule extended.. Excise taxes, special credits and refunds, supporting evidence, Refunds (See: Credits and refunds) 26 CFR 1.6033-1, 301.6104-2, amended; submission of additional Page 474 58 473 506 307 462 269 26 CFR 301.6103(a)-1, amended; inspection of returns, officials of possessions of United States... 299 26 CFR 301.7514-1, amended; establishment of seal of office for Director of Philadelphia Regional Service Center... 352 26 CFR 601.103-601.702, and intermediate sections, miscellaneous amendments, Statement of Procedural Rules.... 431 Returns: Consolidated (See: INCOME TAX: Consolidated returns) 297 Employment taxes, inspection, officials of possessions of United States, §301.6103(a)-1... 299 Estate tax, inspection, officials of possessions of United States, §301.6103 (a)-1.... 299 Estates and trusts, foreign, information returns, § 16.3-1.. 465 Technical advice from National Office, § 601.105(b) (5). Examination: Field audit, engineer agent, § 601.105(b) (3). Excise taxes: Inspection, officials of possessions of United States, § 301.6103 431 488 431 299 Use tax, highway motor vehicles, § 601.403 (a) (6). 431 Exempt organizations, submission of additional information, public disclosure, §§ 1.6033-1, 301.6104-2... 269 Failure to file, reasonable cause, determination by director of regional service center, § 601.104 (c) (4). 431 Forms: 56, notice of fiduciary relationship, Illinois land trust. 350 870-AD and 2198, agreement as to deficiency, personal holding 471 941a, employment taxes, § 601.401 (b) (3) _ 431 959 and 3520, information returns, foreign corporations and 485 990-A and 1041-A, information returns, exempt organizations, Gift tax, inspection, officials of possessions of United States, § 301.6103 (a)-1... 299 Individuals, Alaska, §§ 1.6073-4, 1.6081-2. 297 Information: Dividends, patronage dividends and interest payments, 272 Exempt organizations, trust accumulations, §§ 1.6033-1, 301.6104-2 269 ADMINISTRATIVE-Continued Returns-Continued Information-Continued Page Foreign corporations and foreign trusts, extension of time for 485 Foreign corporations, officers, directors, and shareholders, resi- 293 465 Officials of possessions of United States, § 301.6103 (a)-1.. Senate Comittee on Foreign Relations.. Partnerships, Alaska, § 1.6081-2... Form 1087, Nominee's Information Return.. Form 3435, requests for identifying numbers. Time for filing, cooperatives, § 1.6072-2- Rulings: Advance, transfers to controlled corporations.. Approval of change of accounting period or method.. 299 302 303 297 505 500 487 148 76 503 431 431 Definitions, § 601.201(a) 431 Determination letters, § 601.201 (c). 431 Effect of rulings and determination letters, § 601.201 (1) and (m). 431 Employees' trusts or plans, § 601.201 (o). 431 Exempt organizations, § 601.201(n).. 431 Matters referred to National Office and to district directors, § 601.201 Foreign life insurance companies, percentage for 1962- Excise taxes, motor vehicles and parts or accessories therefor, 197 Tax Court of the United States: Bankruptcy and receiverships, petition for redetermination of deficiencies, § 601.109 (c) (2).. Completely denatured Formulas Nos. 18 and 19, alternate denaturants for kerosene, §§ 212.11, 212.12 Denatured, rubbing alcohol, labels.. 390 395 ALCOHOL TAX-Continued Alcohol-Continued Specially denatured: Formulas Nos. 3-A, 29, 30, and 35-A, use in synthetic resins, Formula No. 40, use of Bitrex (THS-839), § 212.57. Aircraft supplies, international flight, interim landing in United States. Page 390 390 387 389 378 Bonds, brewers', renewal. 401 Bottlers, rectification, flavoring and blending materials, proof determination. 394 Spirits used in nonbeverage products... 389 384 381 384 Preparation and filing, procedural rules, §§ 601.303 (b) and (e), 601.304(g). Retail dealer, state-operated liquor stores, special tax. Coloring, flavoring and blending, caramel and other coloring materials... 431 383 400 Aerosol bottle for vermouth, pressurized with "Freon C-318". Bitrex (THS-839), specially denatured alcohol, Formula No. 40, § 212.57... 390 Gasoline and deodorized kerosene, Formulas Nos. 18 and 19, §§ 212.11, 212.12 390 Use in synthetic resins, specially denatured alcohol, Formulas Nos. 3-A, 29, 30, and 35-A, §§ 212.19, 212.39, 212.40, 212.45 390 Distilled spirits: Aircraft supplies, international flight, interim landing in United States. 389 Proof determination of flavoring and blending materials, rectification. Nos. 3-A, 29, 30, and 35-A, use in synthetic resins, §§ 212.19, 212.39, 212.40, 212.45. 390 Nos. 18 and 19, completely denatured alcohol, alternates for kerosene, §§ 212.11, 212.12 390 No. 40, specially denatured alcohol, use of Bitrex (THS-839), § 212.57- 390 387 503 |