States or State agencies-Continued State Technical Services Act of 1965, grants, II 3.1

Surplus property, distribution and utilization, IV 6.1

Vocational education, financial assistance, IV 1.3

Statistical services improvement, financial assistance, IV 1.15

Steel; defense materials regulations, II 2.4

Stevedoring contracts, III 1.32

Stills, manufacturers or vendors, XI 4.135

Stockbrokers, XI 4.79; XXIX 1.1-1.3 Stocks. See Securities or stocks Stockyard owners, I 2.30, 2.32, 2.34-2.35 Students:

Deductions, persons claiming, XI 4.3b Employers of student-workers, VIII

Farm operators, I 4.37b
Importers, I 4.32, 4.34-4.35
Manufacturers, XI 4.75
Marketers, I 4.33

Producers of sugar beets and sugarcane, I 4.37a

Refiners, shipping companies, and surety companies, I 4.34

Virgin Island; employers in sugar industry, I 4.36-4.37

Sugar Act, I 4.32-4.37b

Sugarcane; crop insurance, I 8.1
Sulphur deposits lessees, VI 3.9
Supplemental air carriers, XIII 1.1; XV
1.5-1.7, 1.39-1.42; Supp. II

Suppliers in AID-financed programs or projects, X 2.2

Supply contracts, III, 1.1-1.6, 1.14-1.16,

1.23; XXIII 1.6-1.7, XXV 1.1-1.2, 1.9 Surety companies, I 4.34; VIII 3.10 Surplus property; distribution and utilization, IV 6.1

T

Tax stamps, XI 4.71, 4.163
Taxes:

Army and Air Force contracts for aircraft, excess profits on, XI 4.43

Automobiles tires, XI 4.83a

Butter, adulterated and process or renovated, XI 4.72-4.73 Cheese, filled, XI 4.72, 4.74

Federal Unemployment Tax Act, XI 4.52

Railroad Retirement Tax Act, XI 4.51, 4.54-4.55

Employment, XI 4.47-4.55

Estate, XI 4.45

Excess profits, XI 4.43-4.44
Excise, XI 4.56-4.211

Exemptions, XI 4.1, 4.6, 4.42, 4.56, 4.83, 4.209

Filled cheese, XI 4.72, 4.74

Firearms, XI 4.206-4.211
Gasoline, XI 4.86, 4.123

Gift, XI 4.34, 4.46

Highway motor vehicles, XI 4.59a, 4.60 Income. See Income taxes

Installment payments in foreign currency, XI 4.42c

Liquors, XI 4.127-4.176

Lubricating oil, XI 4.83, 4.86, 4.123
Manufactured sugar, XI 4.75
Manufacturers sales, XI 4.56, 4.88b
Marihuana, XI 4.108-4.119
Matches, XI 4.68, 4.123

Motor fuel, special, XI 4.83, 4.86, 4.126
Narcotics, XI 4.89-4.119

Navy contracts, excess profits on, XI 4.44

Opium for smoking, XI 4.89

Pensions, VIII 3.9

Pistols and revolvers, XI 4.206-4.207
Retailers' excise taxes, XI 4.85

Rubber, tread, XI 4.83a

Small business corporations distributions of previously taxed income, ΧΙ 4.41

Social security, XI 4.50

Students, persons claiming deductions for XI 4.3b

Sugar, manufactured, XI 4.75

Tires, XI 4.83a

Tobacco and tobacco products, XI 4.177-4.205

Tomatoes:

Crop insurance, I 8.1

Marketing orders, I 2.11, 2.22

Trade agreements, private, I 1.7
Trade Expansion Act of 1962, II 2.1
Trademark and trade name expendi-

tures as deferred expenses, XI 4.4

Traders on Indian reservations, VI 4.14 Trades and industries, vocational education in, IV 1.4

Transaction control regulations; persons engaged in transactions involving shipment of certain merchandise between foreign countries, XI 5.1 Transatlantic air carriers charter flights, XIII 1.3

Transfer of stock, securities, and other corporate property, participants in, XI 4.10-4.14, 4.35

Transit systems:

Credit or refund for oil or gasoline, XI 4.86

Highway motor vehicles, tax on use,
XI 4.60
Transportation:

Animals for research, I 3.8
Carriers of persons, XI 4.65
Express companies, XXIV 1.5
Migratory workers by motor carriers,
XXIV 1.16

Motor carriers, XXIV 1.9-1.16
Poultry and poultry products trans-
porters, I 2.28

Radio stations, XVI 1.17, 1.22
Railroad companies, XXIV 1.1-1.6
Water carriers, XXIV 1.12

Travel and business expenses, 4.2, 4.7
Tread rubber; manufacturers, producers,
or importers, XI 4.83a
Treasury Department:
See Accounts, Bureau of

Coast Guard, United States
Comptroller of the Currency
Customs, Bureau of

Domestic Gold and Silver Opera

Agents, II 5.1–5.9, 7.1; XI 9.1, 9.7, 9.19, 9.21

Canal Zone ports, XXVII 1.1–1.2
Cargo, XI 9.14

Gear certificates, registers, and
records, VIII 7.4-7.5; XI 9.2
Gear plans showing stress diagram,
XI 9.4

Certificates or documents issued by
Coast Guard, XI 9.1

Charterers, II 5.10, 5.20, 5.22-5.24; XI 9.17, 9.19, 9.21

Construction reserve fund, II 5.185.18a

Contractors and subcontractors for construction and repair, II 5.155.16; XI 4.14

Contractors for use of, XI 9.17
Diesel and special motor fuel, tax ex-
emption, XI 4.83
Dry-cargo, II 5.10, 5.23
Employees, II 7.1

Explosives, transportation of, XI 9.5,

9.8, 9.15, 9.18–9.21; XXVII 1.2 Fire drill logs, XI 9.6

Firefighting equipment inspections and tests, XI 9.3

Foreign importers of repair parts, II 4.6

Halibut fishing, VI 5.1

Hazardous, flammable, or combustible cargo, XI 9.5, 9.8, 9.15, 9.18-9.21; XXVII 1.2

Importers of repair parts, II 4.6 Interstate Commerce Act, subject to, XXIV 1.12

Lifeboat drill logs, XI 9.6

Manufacturers of vessel supplies, XI 4.88b, 9.23

Vessels-Continued

Marine casualties, XI 9.7
Masters, II 5.7, 7.1; III 3.4; VI 2.13, 5.1;
XI 9.1-9.15, 9.19-9.20; XXVII 1.1–1.2
Mortgage insurance, VI 2.9
Nuclear, XI 9.10

Operators, II 5.11-5.12, 5.17, 5.19, 5.30;
III 3.4; VI 5.1; VIII 7.5; XI 9.18
Owners, II 7.1; XI 9.1-9.4, 9.7, 9.10,
9.13, 9.16, 9.19, 9.21

Panama Canal, XXVII 1.1-1.3
Passenger, XI 9.11-9.13
Purchasers, II 5.20-5.21
Radio stations, XVI 1.13
Tuna fishing, VI 2.13

War-built vessels. See War-built vessels

Welders, XI 9.9

Veterans:

Apprenticeship training, XXXI 1.6 Holders of VA guaranteed or insured loans, XXXI 1.10–1.11

On-the-job training, XXXI 1.6

Schools for, XXXI 1.3-1.5, 1.7-1.9, 1.12 Veterans Administration, XXXI

Veterans Hospitalization and Medical Services Modernization Amendments of 1966, XXXI 1.2

Veterinary surgeons dispensing, administering, or distributing narcotic drugs, XI 4.90, 4.101, 4.110

Vietnam, North; shipping restrictions, II 7.1

Vinegar factories, XI 4.134, 4.152
Virgin Islands:

Corporations exception to limitation
on reduction in income tax liability,
XI 4.32a

Distilled spirits imported from, XI 4.162

Employers of homeworkers, VIII 5.205.21

Liquors brought into the United States from, XI 4.160-4.162

Sugar industry employers, I 4.36-4.37 Vocational Education Act of 1963, IV 1.3 Vocational rehabilitation and education programs, agencies receiving Federal aid for, IV 1.4; XXXI 1.12

Bottling houses, XI 4.149

Cellars, XI 4.153, 4.170

Dealers, XI 4.131-4.132

Experimental wine operations, institu

tions engaged in, XI 4.151

Exporters, XI 2.174

Importers, XI 4.164

Producers for family use, XI 4.150
Wholesalers, XI 4.131

Withdrawn from bonded storage for
shipment to the United States, XI
4.157

Wire and wireless communications, taxes on, XI 4.61

Women's apparel industry, VIII 5.12-5.13
Wool:

Manufacturers, processors, or dealers,
XI 3.6-3.8; XXI 1.1

Price support program, I 5.6-5.7
Producers, I 5.6-5.7

Workshops, sheltered, VIII 5.9
Wyoming; Indian lands, VI 4.13