SUBJECT Taxes—Continued Component part s for use in other m a n u factured articles C u t t i n g oils, excise tax Distilled spirits— Losses in 1954 hurricanes, tax refunds Tax extension District of Columbia. See Taxes under District of Columbia. Electric appliances, manufacturers excise tax, time extension for claims for floor stocks refunds Employment taxes, exemptions from withholding— Noncash remuneration to retail commission salesmen Services performed in United States possession when employer is required by law of the possession to withhold tax Fuels, special, extension of retailers excise tax Gasoline, extension of manufacturers excise tax Household appliances, electric, gas, and oil; manufacturers excise tax, time extension for claims for floor stocks refunds I m p o r t s. See separate title. Income tax — Arbitrage operations in securities Armed Forces— Members dying in service, credit or refund relating to a b a t e m e n t of tax on certain trusts for Personal exemption for certain dependents in the Philippines Sale or exchange of residence, suspension of certain periods of limitation during active d u t y. Burden of proof in cases involving corporations improperly accumulating surplus Charitable organizations, etc., a p plicability of personal holding company provisions Claim of right, recovery of a m o u n t held by another under, tax computation Collection at source, exemptions— Noncash remuneration to retail commission salesmen Services performed in United States possession when employer is required by law of the possession to withhold tax Corporate normal-tax rate, extension P a t e n t infringement damages, tax on_
INDEX
LXXXV
^"^^ Taxes—Continued Income tax—Continued Personal holding company income, ex689 clusion of certain rents received 676 from shareholders Prepaid income Reserves for estimated expenses, etc_ 686 Retirement income tax credit, ex15 tension to members of Armed Forces Withholding. See Collection at source, above. Indian funds distributed to members, 594 tax exemption, Creek Nation Insurance companies, m u t u a l, tax extension 605 Liquors— Distilled spirits and wines lost in 1954 hurricanes, tax refunds Tax extension Motor vehicles, extension of manufac616 turers excise tax 15 Motorcycles, repeal of manufacturers excise tax Narcotic drugs, penalty for violations __ 15 Perfumes, tax extension Radio and television a p p a r a t u s — Component parts 594 Enter t a i n m e n t equipment, restriction of tax liability to Railroad retirement and unemployment insurance benefits, tax exemption. _ 717 Refrigerator components Refrigerators and quick-freeze units, manufacturers excise tax, time extension for claims for floor stocks 607 refunds 625 Tax R a t e Extension Act of 1955 Trailers, automobile utility, manufacturers excise tax on leases of Vesting of Bulgarian, Hungarian, and 716 R u m a n i a n property, tax liability_Wines— 690 Losses in 1954 hurricanes, tax refunds Tax extension 718 Tea Importation Act, funds for effecting provisions Telephones, installation for Government 716 business in connection with locks and dams, etc Television Apparatus, Taxation: 605 Component part s Enter t a i n m e n t equipment, restriction of tax liability to Tempo, Ariz., transfer of United States 616 interest in certain land to enable conveyance to Salt River Agricultural 14 Improvement and Power District 688 Temporary Appropriations, 1956
^"^^^
693 134 134
591
432 14
685 15 15 709 3 15 689 690 716 689
594 14 613 569
685 15 401
188 689 690
48 238
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