SUBJECT INDEX Taxes—Continued Employment taxes, withholding of tax on wages of citizens outside United States Estate tax— Armed Forces members, extension of period for exemption from additional tax upon death Exclusion of certain transfers taking effect at death Failure to relinquish a power in certain disability cases Jeopardy assessments, abatement Life insurance, reversionary interests, decedents dying between Jan. 10, 1941, and Oct. 22, 1942 Marital deduction in certain cases where decedent died before April 3, 1948 Excess profits tax— Extension to December 31, 1953 Life insurance companies, extension of temporary provisions relating to Farm Credit Act of 1953, franchise tax provisions Gift tax, jeopardy assessments, abatement Imports. See separate title. Income taxes — Alaska railroads, additional tax on, appropriation for Armed Forces — Extension of period of abatement of taxes upon death Time extension for exemption Congress, Members of, expense allowance deduction Deduction of certain unpaid expenses and interest Dependents, definition, child for which adoption petition was denied because of mental incapacity of surviving natural parent to agree to adoption Excessive depreciation allowed for periods before 1952, time extension for election as to Foreign sources, earned income from, limitation on exclusion Grain storage facilities, amortization deduction Jeopardy assessments, abatement
CV
Page Page Taxes—Continued Income taxes—Continued Life insurance companies, extension 618 of temporary provisions relating to 616 Net operating loss carry-overs 619 Successor railroad corporations 619 616 Recognition of gain in certain corporate liquidations, time exten623 sion for election as to 615 Trust, property transferred in, basis 623 for determining gain or loss 618 583 War-loss recoveries, time extension for election with respect to 616 Jeopardy assessments, abatement 583 624 Liquors, drawback of taxes on nonbeverage products 591 Narcotics— 624 Philippine Islands 500 Synthesized drugs 506 175 Trust Territory of the Pacific Islands, 500 Occupational tax— Liquors. See Liquors, this title. 616 Narcotics. See Narcotics, this title. 395 Outer Continental Shelf lands, nonapplicability of State taxation laws. 462 583 Statute of limitations, mitigation of effect of 625 Technical Changes Act of 1953 615 Vessels and aircraft, supplies and 422 equipment for, exemption from duties and taxes 514 Tea Importation Act, appropriation for 616 effecting provisions 249 471 Technical Changes Act of 1953 615 322 Technical Cooperation Administration: Administrator and Deputy Administrator, abolishment of offices and func617 tions 641 Unexpended balances of mutual-security funds, availability 156 Temporary Appropriations, 1954 117 General provisions of Supplemental 471 Appropriation Act, 1953, applicability of certain provisions to 119 616 Temporary Home for Former Soldiers, Sailors, and Marines, appropriation 618 for 286 Tennessee, Johnson City, conveyance of 620 Veterans Administration property to 583 State 54
�
