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Students:
Employers of student-workers, VIII

5.7, 5.10–5.11
Health professions loan program, IV

3.19 Nursing loan fund, IV 3.20 Persons claiming deductions for, XI

4.3b Subcontractors. See Contractors and

subcontractors Subsidies; vessels operators and con

tractors, II 5.12–5.14, 5.17, 5.19 Subsidy payment program for poultry,

I 2.28a Subversive Activities Control Act of 1950,

organizations registered under, VII 1.3 Sugar:

Importers, I 4.32, 4.34–4.35
Manufacturers, XI 4.75
Marketers, I 4.33
Producers of sugar beets and sugar-

cane, I 4.37a Refiners, shipping companies, and

surety companies having obligations

with respect to, I 4.34 Virgin Islands; employers in sugar in

dustry, I 4.36–4.37 Sugar Act, I 4.32–4.37b Sulphur deposits lessees, VI 3.9 Supplemental air carriers, XIII 1.1; XV

1.5-1.7; Supp. II Supplemental Appropriation Act, 1966,

XXII 1.26 Supply contracts, III 1.1-1.2, 1.14–1.16,

1.23; XXIII 1.6-1.7; XXV 1.1-1.2, 1.9 Surety companies undertaking obliga

tions with respect to imported sugar, I

4.34 Surplus property; distribution and utilization, IV 1.8

T Tax stamps, XI 4.67, 4.71, 4.88c, 4.121,

4.163 Taxes: Admissions, dues, and initiation fees,

XI 4.87–4.88, 4.120 Army and Air Force contracts for air

craft, excess profits on, XI 4.43 Automobile tires, XI 4.58 Butter, adulterated and process or

renovated, XI 4.72–4.73 Cheese, filled, XI 4.72, 4.74 Cigarette papers and tubes, XI 4.188–

4.194, 4.199–4.200 Cigars and cigarettes, XI 4.177–4.185,

4.199-4.200 Clubs, athletic, social, sporting, XI

4.87-4.88 Communication services required to

collect, XI 4.61 Contracts of sale of cotton for future

delivery, XI 4.69

Taxes Continued
Credit for, paid to foreign countries or

U.S. possessions, XI 4.31
Cutting oil, XI 4.84
Diesel fuel, XI 4.83, 4.125-4.126
Documentary stamps, XI 4.88c, 4.121
Employee representatives under the

Railroad Retirement Tax Act, XI

4.51 Employers under Federal Insurance

Contributions Act, XI 4.50, 4.54-4.55 Employers under the Federal Unem.

ployment Tax Act, XI 4.52 Employers under the Railroad Retire

ment 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, 4.120 Excise, XI 4.56–4.211 Exemptions, XI 4.1, 4.6, 4.42, 4.56–4.57,

4.82-4.83, 4.125, 4.209 Filled cheese, XI 4.72, 4.74 Firearms, XI 4.206–4.211 Floor stocks taxes on vehicles, highway

tires, tread rubber, or gasoline, XI

4.84a Gasoline, XI 4.84a, 4.86, 4.123-4.124 Gift, XI 4.34, 4.46 Highway motor vehicles, XI 4.59a, 4.60 Highway tires, XI 4.84a Income. See Income taxes Life membership to social, athletic, or

sporting clubs or organizations, XI

4.87–4.88 Liquors, XI 4.127–4.176 Lubricating oil, XI 4.123 Manufactured sugar, XI 4.75 Manufacturers sales, XI 4.56-4.57,

4.88b Marihuana, XI 4.108–4.119 Matches, XI 4.68, 4.123 Motor fuel, special, XI 4.83 Narcotics, XI 4.89–4.119 Navy contracts, excess profits on, XI

4.44 Oil, cutting, and nonlubricating oil sale

or use, XI 4.84 Oils, processing taxes on certain, XI

4.75 Opium for smoking, XI 4.89 Pensions, VIII 3.9 Pistols and revolvers, XI 4.206–4.207 Playing cards, XI 4.67 Retailers' excise taxes, XI 4.81, 4.85 Rubber, tread, XI 4.58, 4.84a Safe deposit boxes, XI 4.122 Silver bullion, transfer of interest in,

XI 4.70 Small business corporations distribu

tions of previously taxed income, XI 4.41

1 Social security, XI 4.50

xes-Continued Students, persons claiming deductions

for, XI 4.3b Sugar, manufactured, XI 4.75 Tires, XI 4.58, 4.84a Tobacco and tobacco products, XI

4.177-4.205 Transportation of pr rty, XI 4.62–

4.63 Transportation services required to

collect, XI 4.65 Tread rubber, XI 4.58, 4.84a Vehicles, XI 4.59a, 4.60, 4.84a Wagering, XI 4.66 Welfare and pensions, VIII 3.9 Withholding, XI 4.41a, 4.49, 4.53, 4.55 x-free alcohol, XI 4.148 \X-free stocks, securities, and other corporate property exchange, XI 4.11 xpayers: See also Taxes General, II 5.18; XI 4.1 4.211 lecommunications taxes, XI 4.61 legraph carriers required to collect tax, XI 4.61 lephone carriers required to collect tax, XI 4.61 levision stations, XVI 1.2-1.5, 1.30; XXII 1.7 'sting programs, State and local educational agencies, financial assistance, IV 1.14 xtile fiber products manufacturers and distributors, XXI 1.7 mber property depreciation and depletion, XI 4.24 me limit license applicant, II 4.9 İres, floor stocks tax on, XI 4.84a obacco: Buyers, I 4.16 Crop insurance, I 8.1 Dealers, I 4.20, 4.24 Handlers, I 4.26 Importers, XI 4.199 Manufacturers, I 4.15; XI 4.177–4.185 Marketing quotas, I 4.15–4.26 Processors and persons sorting, stem

ming, packing, redrying, prizing, and

trucking, I 4.17, 4.21, 4.25 Producers, I 4.15, 4.18, 4.22 Taxes, XI 4.177-4.205 Truckers, I 4.17, 4.21, 4.25 Warehousemen, I 4.19, 4.23; XI 4.202

4.204 loilet preparations; manufacturers, reprocessors, repackagers, and bottlers, XI 3.16, 4.146 Tomatoes: Crop insurance, I 8.1 Marketing orders, I 2.11 Trade agreements, private, I 1.7

Trade Expansion Act of 1962, II 2.1;

XXII 1.8 Trademark and trade name expenditures

as deferred expenses, XI 4.4 Traders on Indian reservations, VI 4.14 Trades and industries, vocational educa

tion in, IV 1.4 Transaction control regulations; persons

engaged in transactions involving shipment of certain merchandise be

tween 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: Claiming credit or refund for gasoline

used for nonhighway purposes, XI

4.86 Subject to tax on use of certain high

way motor vehicles, XI 4.60 Transportation:

Carriers of persons, XI 4.65
Carriers of petroleum, XI 4.64
Express companies, XXIV 1.5
High-speed ground; Commerce De-

partment agreements or contracts,

XXII 1.21 Migratory workers by motor carriers,

XXIV 1.16 Motor carriers, XXIV 1.9–1.16 Persons transporting property for hire,

XI 4.62 4.63 Poultry and poultry products trans

porters, I 2.28 Radio stations, XVI 1.17, 1.22 Railroad companies, XXIV 1.1-1.6 Urban Mass Transportation Act of

1964; recipients of loans and grants

under, XXII 1.11 Water carriers, XXIV 1.12 Travel and business expenses, XI 4.2, 4.7 Tread rubber: Manufacturers, producers, or import

ers, XI 4.58 Persons liable for floor stocks tax, XI

4.84a
Treasury Department:
See Accounts, Bureau of

Coast Guard, United States
Comptroller of the Currency
Customs, Bureau of
Domestic Gold and Silver Opera-

tions, Office of
Foreign Assets Control, Office of
Internal Revenue Service
Narcotics, Bureau of

Public Debt, Bureau of the
Truckers, tobacco, I 4.17, 4.21, 4.25

51-003–66

-13

Trust companies:
Nominee's Information Return, XI

4.42a
Real estate investment trust, XI 4.30
Trust fund, contributors, XI 4.42b
Tung nut:

Crop insurance, I 8.2

Price support program, I 5.3 Tung oil, price support program, I 5.19 Tung oil warehouse-stored loan and pur

chase program, I 5.3a Turpentine and rosin:

Processors for naval stores, I 2.56 Producers of gum naval stores from turpentine trees, I 4.2

U Underwriting agents; war risk insurance

program, II 5.25, 5.27 Unemployment insurance,

railroad, XXVIII 1.1 Unincorporated business enterprise

electing to be taxed as a domestic cor

poration, XI 4.40 United States agencies. See under name

of specific agency United States Housing Act of 1937, XXII

1.5
United States Munitions List, X 1.1
Uranium deposits lessees, XII 1.8
Urban Mass Transportation Act of 1964,

XXII 1.11
Urban renewal projects, V 1.1
Utilities, public, and licensees, XX 1.1

V
Vegetables:

Marketing orders, I 2.9–2.13
Perishable Agricultural Commodities

Act of 1930, 1 2.23
Shippers, I 2.22
Vehicles:
Persons liable for floor stocks tax, XI

4.84a Persons subject to tax on use of high

way motor vehicles, XI 4.60
Vendors. See Dealers
Vessels:
Agents, II 5.1-5.9, 7.1; XI 9.1, 9.7, 9.19,

9.21-9.22
Canal Zone ports, XXVII 1.1-1.3
Cargo, XI 9.14
Cargo gear certificates, registers, and

records, VIII 7.4–7.5; XI 9.2
Cargo gear plans showing stress dia-

gram, 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, 9.21–9.22

Vessels Continued

Construction reserve fund, II 5.18 Contractors and subcontractors fr

construction and repair, II 5.15–5.1

XI 4.44 Contractors for use of, XI 9.17 Diesel and special motor fuel, tax e

emption, XI 4.83 Dry-cargo, II 5.10, 5.23 Employees, II 7.1 Explosives, transportation of, XI 9

9.8, 9.15, 9.18–9.21; XXVII 1.1 Fire drill logs, XI 9.6 Firefighting equipment inspections a

tests, XI 9.3 Halibut fishing, VI 5.1 Hazardous, inflammable, or combus

ble cargo, XI 9.5, 9.8, 9.15, 9.18–9.2

XXVII 1.1 Lifeboat drill logs, XI 9.6 Manufacturers of vessel supplies,

4.88b Marine casualties, XI 9.7 Masters, II 5.7, 7.1; III 3.4; VI 5.1;2

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, 5.3

III 3.4; VI 5.1; VIII 7.5; XI 9.18 Owners, II 7.1; XI 9.1-9.4, 9.7, 9.1

9.13, 9.16, 9.19, 9.21–9.22
Panama Canal, XXVII 1.1-1.4
Passenger, XI 9.11-9.13
Purchasers, II 5.20–5.21
Radio stations, XVI 1.13
Subject to Interstate Commerce Ac

XXIV 1.12
War-built vessels. See War-built ve

sels Welders, XI 9.9 Veterans:

Apprenticeship training, XXXI 1.6
Holders of VA guaranteed or insure

loans, XXXI 1.10–1.11
On-the-job training, XXXI 1.6

Schools for, XXXI 1.3–1.5, 1.12 Veterans Administration, XXXI Veterinary surgeons dispensing, adminis

tering, or distributing narcotic drug

XI 4.90, 4.101, 4.110 Viet-Nam, North; shipping restriction

II 7.1 Vinegar factories, XI 4.134, 4.152 Virgin Islands: Corporations exception to limitatio

on reduction in income tax liability

XI 4.32a
Distilled spirits imported from, X

4.162

Virgin Islands-Continued · Employers, in various industries, VIII

5.20–5.21 Homeworkers, VIII 5.20–5.21 Liquors brought into the United States

from, XI 4.160–4.162 Sugar industry employers, I 4.36–4.37 locational Education Act of 1963, IV 1.3 locational rehabilitation and education programs, agencies receiving Federal aid for, IV 1.4; XXXI 1.12

W Vage earners; income tax, XI 4.1 Vage and Hour Division, VIII 5 Vagering; persons required to pay excise

tax on, XI 4.66
Vages:
See also Employers
Rates, fair wage, under the Sugar Act,

I 4.364.37b
Retroactive payment of, VIII 5.2
Nalnuts; marketing orders, I 2.17
Nar-built vessels:
· Charterers, II 5.20, 5.22–5.24

Purchasers, II 5.20–5.21
Var orphans educational assistance,

XXXI 1.7-1.9 War Production Board, Supp. I Nar risk insurance programs, II 5.25–

5.27, 5.29 - Warehouse Act of 1916, 1 2.38–2.48 Warehousemen, I 2.38–2.48, 4.7, 4.19, 4.23,

4.27, 4.31, 5.9 Warehouses; operators and proprietors: Bonded warehouses. See Bonded

warehouses Commodity futures exchanges, I 6.14 Internal revenue bonded warehouses.

See Bonded warehouses. Tobacco, XI 4.202-4.204 1. Wheat, imported, XI 3.13 Water carriers, XXIV 1.12 Water and land conservation, recipients

of assistance for, XXII 1.14 Water pollution control; State or inter

state agencies receiving Federal aid, IV 3.13 Water Resources Planning Act, XXII 1.16 Water resources research, VI 9.1 Water Resources Research, Office of, VI 9 Water Resources Research Act of 1964,

VI 9.1 Weather modification activities, XXVI

1.1 Weighers: Agricultural commodities, I 2.45

Livestock and poultry, I 2.34–2.35 Welders, qualification test records, XI

9.9

Welfare-Pension Reports, Office of

Labor-Management and, VIII 3 Western Hemisphere trade corporations;

income taxes, XI 4.32 Western Samoa; air carriers, XIII 1.2 Whaling Commission, International, VI 6 Whaling ships and land stations, VI 2.7,

6.1 Wheat:

Bonded common carriers, XI 3.13
Crop insurance, I 8.1
Export payment program for wheat

and wheat flour, I 5.11
Exporters, I 4.2b, 5.11; XI 3.13
Importers, XI 3.13
Marketing allocation program, I 4.2a
Marketing quotas, I 4.27
Producers, warehousemen, elevator

operators, feeders, processors or

transferees, and buyers, I 4.27 Wholesalers:

Beer, XI 4.131
Butter, adulterated and process or

renovated, XI 4.72-4.73
Distilled spirits, XI 4.130-4.131
Filled cheese, XI 4.74
Liquor, XI 4.130–4.131
Narcotics, XI 4.91-4.92, 4.96–4.97, 4.99

Wine, XI 4.131 Wildlife restoration projects, VI 2.6 Wills; executors or legal representatives,

XI 4.33 Wind River Indian Reservation, Wyo

ming; mining, VI 4.13 Wine:

Bottling houses, XI 4.149
Cellars, XI 4.153, 4.170
Dealers, XI 4.131-4.132
Experimental wine operations, insti-

tutions engaged in, XI 4.151
Exporters, XI 4.174
Importers, XI 4.164
Persons producing wine 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 programs, I 5.6-5.7

Producers, I 5.6
Workshops, sheltered, VIII 5.9
Wyoming; Indian lands, VI 4.13

X X-radiation, persons processing food with, IV 2.15

Y
Yield insurance investors, V 2.7

Z Zinc and lead mining on Quapaw Agency

lands, VI 4.11 Zinc and lead stabilization program

participants, XXIII 1.12 Zuni Reservation, traders on, VI 4.14

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