B60
SUBJECT INDEX
Taxes—Continued Employment taxes—Continued Railroad employees— Reporting agreements between employers Tax rate, increase; supplemental taxes Estate taxes— Deficiencies, fraudulent return, penalty Marital deduction, effect of disclaimers on allowance of Nonresidents not citizens Retired members of Armed Forces, family protection plan, exclusion from gross tax Excise taxes— Ambulances and hearses, tax rate Automobiles, postponement of rate reduction Rate reductions, certain, postponement Telephone service, postponement of rate reduction Tires and tubes, manufacturers who sell at retail Federal Tax Lien Act of 1966 Federal tax liens, filing and recording of notices with District of Columbia Recorder of Deeds Foreign Investors Tax Act of 1966 Gift taxes— Nonresidents not citizens Retired members of Armed Forces, family protection plan, exclusion from gross tax , Imports. See separate title. Income taxes— Armed Forces combat pay exclusion, increase. _. Collection procedures, adjustment.Cooperatives, per-unit retain allocations Corporations— Foreign expropriation losses, treatment of recovery of Installment payments of estimated tax Deductions— Accelerated depreciation, suspension Debt obligation reserves Exploration expenditures in the case of domestic mining Percentage depletion allowances. _ Political parties, disallowance of deduction for certain contributions to , Interest on foreign deposits in United States banks, etc., tax treatment.
Page Taxes—Continued Page Income Taxes—Continued Investment companies, transfer of property to 1577 1089 Investment credit— Property used in United States 1078 possessions 1575 Suspension 1508 Investment credit carryback refunds. 1150 28 Marital status, determination and disclosure for withholding purposes . 59 872 Nonprofit organizations, exemptions. 4 1571 Nonresident alien individuals and foreign corporations, tax treatment 1547-1571 33 Nonresident United States citizen, 1585 treatment of community income. 1565 Personal holding company income, 65 exclusion of certain rents from.. 1578 Political parties, disallowance of deduction for certain contributions 65 to 66 66 Presidential Election Campaign Fund, designation of payment to 1587 331 Professional football leagues, exemp1125 tion. 1515 Refund interest, limitation 1150 Retired members of Uniformed Services, family protection plan, ex266 clusion from gross income 32 1541 Self-employed individuals, repeal of limitation on deduction for con1574 tribution to pension plans, etc.; "earned income," definition.. 1577, 1578 Self-employment— 33 Inclusion in estimated tax 62 Ministers, etc., waiver certificates, effective date 64 Small business corporations, election 1165 38-65 of taxable status 111 Straddles, gain on lapsed option 1580 1580 Subsidiary corporation, liquidation.. 1576 Trade or business expenses, deductibility of accrued vacation pay, 99 extension 1025 Unincorporated business enterprises, election of taxable status 115 64 Withholding allowances; false information, penalty 59-61 Interest equalization tax, exclusions 15851513 1587 1151 Internal Revenue Codes. For sections affected see Tables 3 and 4 of 759 amendments and repeals in "Laws 1579 Affected in Volume 80", preceding this Index. Interstate buses, taxation proration and 66 reciprocity compact, Massachusetts a party 1156 1541
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