Emergency order of succession to Commissioner, enemy g-5 (Rev.
attack.

19, 40

4)

Redesignation of Regions and Districts....

Reopening of tax cases closed by examination.............

Seal of office, Director of Philadelphia Regional Serv-
ice Center, §301.7514-1.

Appeals, informal conferences:

Bankruptcy and receivership cases, $601.109 (b)(1)____ į
Conference coordinator, §601.105(c) (3) _

18, 7

18,7

Collections, notice and demand for tax, director of regional j--

18, 7

Conferences (See: Appeals)

Consolidated returns (See: INCOME TAX: Consolidated
returns)

Corporations, foreign, taxable year, determination rules... b-7......
Court decisions (See: COURT DECISIONS) --

6, 21

Credits and refunds, excise taxes:

Automobile glass---

a-121.

25, 11

Automobiles leased by dealer to state or local govern- a-75..

17, 17

ment.

Exporters or shippers, §48.6416 (c)-1, and (g)-1------
Manufactured sugar:

Conditions to allowance, price readiustment, install-
ment sales, $48.6416 (a)-1, (b)-1, and (b)-5.
Diesel and motor fuel, certain uses, sales and resales,
$48.6416(b)-2.

Manufacturers and retailers, credit on return, §48.6416 c-6650---

INDEX-Continued

ADMINISTRATIVE-Continued
Identifying numbers:

Item No.

Employment taxes, withholding exemption certificate, c-6654_..
§ 31.3402(f) (2)−1.

Form 3435, reproduction. -

Information at source

(See also: Returns: Information)

IRB

and page

24, 13

8, 18

5, 18

Dividend, interest and patronage dividend statements c-6628___
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: Inspec-

tion)

Interest, deficiencies: Agreed, voluntary payment prior to b-5------
notice.

5, 41

Termination on advance payment..

b-aa____

10, 16

Liens, insurance company's liability, policy loans.
Limitation period, approval for reopening closed tax cases__
Mitigation of effect of limitation (See: INCOME TAX:
Mitigation of effect of limitation)

a-54.

14, 20

b-9.

9, 38

Notice:

Failure to pay tax, director of regional service j.............
center, §601.103 (a).

Fiduciary relationship, Illinois land trust..

Termination of agreement as to useful life, depreciation.

Offers in compromise:

Acceptance, amount limitation, § 601.203 (a) and (c)... j
Excise taxes, wagering violations, § 601.327.
Overpayments (See: Credits and refunds)
Penalties:

Agreed deficiencies, voluntary payment prior to notice.
Criminal prosecution, fraud, evidence.

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).

Period of limitation (See: Limitation period)

Possessions of United States:

Inspection of returns, § 301.6103(a)-1----

Residents, information returns respecting foreign cor-
porations.

17, 13

a-116__.

24, 20

Publicity of returns and information, exempt organizations c-6645---
and trust accumulations, public disclosure, § 301.6104-2.

Records:

17, 10

Guidelines..

Employment taxes, wage information, § 601.401(b)--- j-------
Entertainment, travel, and gift expenses, substantia-
tion as business expenditures:

18,7

b-4.

Requirements, §§ 1.162-17, 1.274–5..

4, 24

c-6630.

Transitional rules..

4,9

b-3..

(e)-1, (f)-1, and (g)−1.

Excise taxes, special credits and refunds, supporting
evidence, § 48.6416(a)-1, (b)−1 through (b)-5, (d)-1,

4, 23

Registered foreign investment companies, election to c-6627---
distribute income currently, § 16.6-1.

Substantiation of entertainment, travel, and gift ex- b-18______
penses, transitional rule extended.

a Revenue Rulings.

b Revenue Procedures.

c Treasury Decisions.

d Court Decisions.

e Public Laws.

f Executive Orders.

g Delegation Orders.

h Treasury Department Orders.

i Tax Conventions.

j Statement of Procedural Rules.

3, 10

16, 48

INDEX-Continued

ADMINISTRATIVE-Continued
Refunds (See: Credits and refunds)
Regulations:
26 CFR 1.6033-1, 301.6104-2, amended; submission of
additional information by certain exempt organiza-
tions, fuller and more convenient disclosure of infor-
mation to the public.

26 CFR 301.6103(a)-1, amended; inspection of re-
turns, officials of possessions of United States
26 CFR 301.7514-1, amended; establishment of seal of
office for Director of Philadelphia Regional Service
Center.

18,7

26 CFR 601.103-601.702, and intermediate sections, j-
miscellaneous amendments, Statement of Procedural
Rules.

Returns:

Consolidated (See: INCOME TAX: Consolidated re-
turns)

Estate tax, inspection, officials of possessions of United
States, 301.6103(a)-1.

Estates and trusts, foreign, information returns,
§ 16.3-1.

Examination:

Field audit, engineer agent, § 601.105(b) (3) –
Reopening of tax cases closed by examination___
Technical advice from National Office, § 601.105
(b) (5).

Excise taxes:

Inspection, officials of possessions of United States,
§301.6103(a)-1.

Use tax, highway motor vehicles, § 601.403(a)(6).
Exempt organizations, submission of additional infor-
mation, public disclosure, §§ 1.6033-1, 301.6104-2.
Failure to file, reasonable cause, determination by di-
rector of regional service center, § 601.104 (c) (4).
Forms:

Corporations, Alaska, §1.6081-2...

Employment taxes, inspection, officials of possessions
of United States, § 301.6103 (a)-1.

sonal holding company tax.

870-AD and 2198, agreement as to deficiency, per-

56, notice of fiduciary relationship, Illinois land a-16.----
trust.

6, 15

941a, employment taxes, § 601.401 (b) (3) -
959 and 3520, information returns, foreign corpora-
tions and foreign trusts, extension of time for
filing.

990-A and 1041-A, information returns, exempt
organizations, trust accumulations, §§ 1.6033-1,
301.6104-2.

990-C, farmers' cooperatives, §1.6012-2...
1087, Nominee's Information Return, reproduc-
tion.

1099, U.S. Information Return, reproduction...----
3435, requests for identifying numbers, reproduc-
tion.

3520, information return, foreign trusts, § 16.3-1.

a Revenue Rulings.

b Revenue Procedures.

e Treasury Decisions.

d Court Decisions.

e Public Laws.

f Executive Orders.

g Delegation Orders.

h Treasury Department Crders.

i Tax Conventions.

j Statement of Procedural Rules.

INDEX-Continued

ADMINISTRATIVE-Continued

Returns-Continued

Gift tax, inspection, officials of possessions of United
States, § 301.6103(a)-1.

Individuals, Alaska, §§ 1.6073-4, 1.6081-2...

Information:

Dividends, patronage dividends and interest pay-
ments, §§1.6042-2, 1.6044-2, 1.6049-1.

Exempt organizations, trust accumulations, §§ c-6645...
1.6033-1, 301.6104-2.

17, 10

Foreign corporations and foreign trusts, extension

b-6......

of time for filing.

6, 21

Definitions, § 601.201(a)_.

holders, residents of United States possessions,
requirements for filing.

Foreign trusts, § 16.3-1.

Inspection:

House Committee on Government Operations____
House Committee on Public Works...

House Committee on Un-American Activities _ _.
Officials of possessions of United States, § 301.6103
(a)-1.

Senate Committee on Foreign Relations__.
Senate Committee on Government Operations_-
Partnerships, Alaska, § 1.6081–2---
Reproduction:

Form 1087, Nominee's Information Return_.
Form 1099, U.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...
Areas in which rulings will not be issued, § 601.201(d) -
Conferences in National Office, § 601.201(f).

b-8.

Foreign corporations, officers, directors, and share-

8, 18

Determination letters, § 601.201(c)

18,7

18, 7

Effect of rulings and determination letters, § 601.201 j.
(1) and (m).

Additions to (See: Interest: Deficiencies; Penalties)
Computations:

Director of regional service center, § 601.105(e)(1).
Foreign life insurance companies, percentage for c-6640_-
1962.