INDEX-Continued

INCOME TAX-Continued

Personal expenses:

Legal expenses, conservation of income-producing
assets.

Meals and lodging furnished partner-employee, partner-

Form of operation changed to bank..
Net operating loss carry back.

Possessions of United States (See: Income: Source)
Property, section 38 (See: Investment credit)
Real estate, ground rent, redeemable arrangement..
Records (See: ADMINISTRATIVE: Records)
Recoveries, war losses, German and Japanese bonds.....
Regulated investment companies, gross income, gain from
sale of stock or securities, interest on governmental obli-
gations.
Regulations:

26 CFR 1.34-3, 1.316, 1.316-1, 1.381 (c) (22), 1.381(c) c-6625___
(22)-1, 1.381(d)-1, 1.817-4, credit for dividends re-
ceived from stock life insurance companies, definid-
tion of dividend, carryovers in acquisitions involving
life insurance companies, certain reinsurance trans-
actions after 1958.

26 CFR 1.37, 1.37-1, 1.37-4, amended; limitation on c-6633___
retirement income.

26 CFR 1.61-5, 1.521, 1.521-1, 1.522, amended; c-6643...
1.522-4, 1.1381 through 1.1388-1, added; 1.6012-2,
1.6072, 1.6072-2, amended; taxation of cooperatives
and their patrons.

5, 11

8,9

16, 12

26 CFR 1.61-12, amended; amortization, premiums on
debentures, notes, certificates or other evidences of
indebtedness.

c-6653___

23, 9

26 CFR 1.162-17, amended; 1.274-5, entertainment, c-6630___
travel, or gift expenses, substantiation as trade or
business deductions.

26 CFR 1.162, 1.170 through 1.170-2, amended; chari- c-6639---
table contributions, costs of maintaining certain
students in taxpayer's household.

26 CFR 1.75-1, 1.171-2, 1.1016-5, amended; dealers in c-6647...
tax-exempt securities, amortizable bond premium,
and adjustments to basis.

19, 8

13,7

4,9

26 CFR 1.533-1, amended; evidence of purpose to avoid
income tax.

26 CFR 1.175-3, 1.175-4, 1.175-5, amended; soil and
water conservation expenses, fish farming.

26 CFR 1.542, 1.581, 1.581-3, 1.584, 1.584-1, 1.584-4,
amended; consumer finance companies, trust powers
of national banks.

26 CFR 1.822-5, amended; mutual casualty and fire c-6631---
insurance companies, investment expenses.

a Revenue Rulings.

b Revenue Procedures.

c Treasury Decisions.

d Court Decisions.

• Public Laws.

f Executive Orders.

g Delegation Orders.

h Treasury Department Orders.

i Tax Conventions.

j Statement of Procedural Rules.

c-6651---

23, 21

6,7

INDEX-Continued

INCOME TAX-Continued

Regulations-Continued

26 CFR 1.857-7, 1.6012-2, 1.6012-3, 1.6041, 1.6041-1,
1.6041-3, 1.6041-6, 1.6042, 1.6042-1, amended;
1.6042-2 through 1.6042-4, added; 1.6044, 1.6044-1,
amended; 1.6044-2 through 1.6044–5, 1.6049 through
1.6049-3, added; 1.6071-1, 1.6091-1, 301.6652,
301.6652-1, amended; 301.6678, 301.6678-1, added;
filing information returns as to payments of interest,
dividends and patronage dividends, furnishing state-
ments to recipients, and penalties for failure to do
either.

Item No.
c-6628---

26 CFR 1.895, 1.895-1, 1.1441-3, amended; income de- c-6636---
rived by a foreign central bank of issue from obliga-
tions of the United States.

26 CFR 1.934, 1.934-1, limitation on reduction of tax
liability incurred to the Virgin Islands.
26 CFR 1.1102-2, 1244 (c)-1, amended; filing of notifi-
cation by qualified bank holding corporations, and
withdrawal of a prior offering pursuant to a plan to
issue section 1244 small business stock.
26 CFR 1.6073-4, 1.6081-2, amended; declaration of
estimated tax, income tax returns, Alaska.
26 CFR 16.3, 16.3-1, temporary rules, foreign trusts,
information returns.

IRB

and page

5, 18

11, 6

c-6629---

2, 13

c-6637---

11, 8

26 CFR 16.4-1, temporary rules, election of certain
mutual insurance companies to be taxed on total in-

c-6624_--

1, 20

come.

26 CFR 16.6-1, registered foreign investment com-
panies, election to distribute income currently, tem-
porary rules.

c-6627_-_

3, 10

Renewal insurance commissions..

Reorganizations:

Continuity of business..

Foreign corporations, information return, extension of
time for filing.

Retirement income, limitation:

Credit against tax, §§ 1.37-1, 1.37-4-.

Rent paid, ground rent, redeemable arrangement..
Rent received, farmers, warehouse receipts for crop shares
transferred as gifts.

Royalties, interest retained upon sale of mineral rights------
Rulings (See: ADMINISTRATIVE: Rulings)

Returns (See: ADMINISTRATIVE: Returns, also: Consoli-
dated returns)

Short sales, stock, small business investment company------
Small business corporations:

Sales or exchanges, mineral rights, royalty interest retained.
Scholarships, NATO Postdoctoral Fellowships in Science- - -
Securities transactions, dealers in securities, municipal
bonds, §1.75-1.

Servicemen (See: Armed Forces)

Basis adjustments, stock and indebtedness, §1.1016-5.
Investment companies, overcoming presumption of
purpose to avoid tax, § 1.533-1.

Loss on short sale of stock..

Section 1244 stock, withdrawal of a prior offering, c-6637..
§ 1.1244 (c)-1.

INCOME TAX-Continued

INDEX-Continued

Soil conservation expenses (See: Farmers and farming)

Item No.

Stock, options, employee, restricted, price based on percent- a-47-----
age of market value.

Tax (See: ADMINISTRATIVE: Tax)

Tax conventions (See: TAX CONVENTIONS)

Tax Court of the United States (See: ADMINISTRATIVE:

Tax Court of the United States)

Taxable income, Subchapter T cooperatives, §§ 1.1382-1 c-6643---
through 1.1382-6, 1.1383-1.

IRB

and page

12, 14

16, 12

Taxes:

Deductions:

Personal property, Florida, paid by bank on behalf a-45-----

12, 8

Substantiation as trade or business deduction, transi- b-18..
tional rule extended.

16, 48

17, 10

§ 301.6104-2.

Miscellaneous, inspection of information returns, c-6645---

Wages (See: Compensation received)

War losses (See: Losses)

Water conservation expenses (See: Farmers and farming)

Western Hemisphere corporations, qualification, aggregate a-95-----

of outside purchases.

a Revenue Rulings.

b Revenue Procedures.

e 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.

21, 20

INDEX-Continued

Withholding:

31.3402(f) (6)−1.

INCOME TAX-Continued

Item No.

Exemptions, nonresident aliens, §§ 31.3402 (f) (1)-1, c-6654---

IRB

and page

24, 13

Income tax at source:

Interest on United States obligations, foreign een-
tral banks of issue, §§ 1.895, 1.895-1, 1.1441-3.
Reimbursed expenses, employment interview..
Wages or remuneration for services, nonresident
aliens, Peace Corps volunteers, §§ 31.3401
(a) (6)-1, 31.3402(a)(13)−1.

Nonresidents, aliens temporarily in United States, c-6654_-_

remuneration for services, § 31.3401(a) (6)−1.

24, 13

Wages (See: EMPLOYMENT TAXES: Wages)

TAX CONVENTIONS:

Belgium, income tax:

Claims, allowance or refund, Form 3069, evidencing with-
drawals from market.

Dividends received, credit for corporation tax..
Foreign tax credit, corporation tax on dividends..
Canada, income tax, foreign corporations, goods consigned
to company in United States.
TOBACCO TAX:

Bonds, requirements, Puerto Rican manufacturers and cus-
tom warehouse proprietors, §§ 601.312(b)(1), 601.312(c).
Cigarette papers and tubes, taxes paid by return, § 601.313
(b).

Manufactured tobacco (See: Tobacco products)

Forms, 3069, evidencing withdrawals from market, claim for
allowance or refund of tax.

Offers in compromise, procedural rules, §§ 601.316, 601.327.
Penalties, failure to pay tax, § 601.104 (c) (4) .
Records, manufacturer, removal of tobacco products subject
to tax.

Taxes:

Regulations:

26 CFR 601.311-601.327, and intermediate sections, j------
rearranging and updating procedures; offers in com-
promise.

Rulings, procedural rules, § 601.317.---.

Payment by return, procedural rules, § 601.313_.
Penalties for failure to pay, § 601.104 (c) (4) --

Tobacco products:

Removals subject to tax, manufacturer's records.
Taxes paid by return, § 601.313(a)__

a Revenue Rulings.

b Revenue Procedures.

e Treasury Decisions.

d Court Decisions.
e Public Laws.

g Delegation Orders.

h Treasury Department Orders.

i Tax Conventions.

j Statement of Procedural Rules.

f Executive Orders.

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