United States. Office of Internal Revenue

Bulletin "E" income tax

UNITED STATES INTERNAL REVENUE REGULATIONS

Regulations [no. 25] concerning mixed flour under Internal revenue act approved June 13, 1898

Regulations 12 for the Observance of Revenue and Prohibition Officers ...

United States Internal Revenue

The Tax law decisions

Regulations regarding the deduction of the income tax at the source on interest maturing on bonds, notes and other similar obligations of corporations, joint stock companies or associations, and insurance companies, under the provisions of section II of the Act of October 3, 1913

Bulletin "F." (Revised January, 1931) Income tax depreciation and obsolescence Revenue act of 1928

Regulations 107 (part 403, title 26, Code of federal regulations, 1940 sup.)

[Reorganization plan 1 of 1952

Treasury decisions nos. 555 to 5670, issued after December 31, 1946 and before December 1, 1948

Regulations 47 (rev. March, 1926) relating to the excise taxes on sales by the manufacturer of automobiles, pistols, revolvers and cereal beverages under sections 600 and 903 of the Revenue act of 1926

1950 individual income tax course ...

Regulations no. 52 relating to the Tax on soft drinks and other beverages sold in bottles or other closed containers under the Revenue Act of 1918

Regulations no. 84 relating to the tax on cotton ginnig under the cotton control Act

Regulations 45 relating to the income tax and war profits and excess profits tax under the revenue act of 1918

Regulations 72 relating to the special tax upon the use of foreign built boats under section 702 of the revenue act of 1926

Regulations no. 10

Regulations no. 56 relating to the collection of tax on motion picture films, title IX, section 906, of the revenue act of 1918 (revised August, 1920)

Regulations no. 49 relating to the collection of tax on transportation and other facilities Title V, sections 500, 501, and 502 of the Revenue Act of 1918

Regulations no. 59 relating to the special tax upon business and occupations and upon the use of boats under section 1001 (subdivisions (1) to (11) inclusive) and 1003 of the revenue act of 1918

Regulations 111 [cordinated with the new regulations 118, released September 26, 1953 and applicable to taxable years beginning after December 31, 1951] relating to the income tax under the Internal Revenue Code [with amendments to July 1, 1953

Regulations no.9 relating to the taxes in oleomargarine adulterated butter and process or renovated butter under the acts of August 2, 1886 (24 Stat., 209), May 9, 1902 (32 Stat., 193), August 10, 1912 (37 Stat., 273), October 1, 1918 (40 Stat., 1008), July 10, 1930 (46 Stat., 1022), March 4, 1931 (46 Stat., 1549, and February 24, 1933 (47 Stat., 902)

Regulations 76 relating to shipment or delivery of manufactured tobacco, snuff, cigars, or cigarettes for use as sea stores without payment of internal-revenue tax under section 317, tariff act of 1930. Revised February 1935

Regulations no. 80 (1934) relating to estate tax including estate taxes under the reneue acts of 1926 and 1932 as amended

Regulations no.6 relating to inducements furnished to retailers under the provisions of the federal alcohol administration act, as amended

Regulations 64 (1943 edition) relating to the capital stock tax for the year ended June 30, 1942 and subsequent years under chapter 6 of the internal revenue coded as amended

Law and regulations relative to excise tax on corporations, joint stock companies, associations, and insurance companies imposed by authority of section 38, act of August 5, 1909. December 3, 1909

Regulations no. 70 (1929 edition) relating to estate tax under the revenue act of 1926 as amended and supplemented by the revenue act of 1928

Regulations 42 (1942 edition)relating to taxes on safe deposit boxes, transportation of oil by pipe line, telegraph, radio and cable messages, and transportation of persons under chapters 12 and 30 of the internal revenue code of 1939, as amended

Regulations 59 relating to special taxes with respect to coin-operated amusement and gaming devices, bowling alleys, billiard tables and pool tables underchapter 27, subchapter A, parts IX and X, of the internal revenue code, such parts being added by sections 555 and 556 of the revenue act of 1941

Regulations no. 51 (Revised May, 1920) relating to Excise taxes on toilet and medicinal articals Under section 907 of the Revenue Act of 1918 Revised May, 1920

Regulations no. 58 (Revised Aug.,1920) relating to the tax on the issuance of insurance policies under sections 503, 504 of the Revenue Act of 1918, (suppl.)

Regulations no. 71 (revised July, 1932) relating to stamp tax on issues and transfers of stocks and bonds, sales of produce for future delivery, passage tickets, foriegn insurance polices, and deeds of conveyance under title VIII of the revenue act of 1926, as amended by title II, part V, of the revenue act of 1928 and title V, part III, of the revenue act of 1932

Regulations 46 (1940 edition) relating to excise taxes on sales by the manufacturer under chapter 29, subchapter A, of the internal revenue code (part 316 of title 26, codification of federal regulations)(with appendix)

Regulations no. 66 relating to tax on playing cards under Act of August 27, 1894, and Revenue Act of 1926..

Regulations 109 relating to excess profits tax under the internal revenue code as amended by the second revenue act of 1940

Withholding Tax

Regulations 47 (revised October 1928)(with appendix) relating to the excise taxes on sales by the manufacturer of pistols and revolvers under section 600 of the revenue act of 1926

Regulations 90 relating to the excise tax on employers under title IX of the social security act

Regulations 23, stills and distilling apparatus

Regulations 11

Regulations no. 4 relating to labeling and advetising of wine as amended to June 5, 1948 under the provisions of the federal alcohol administration Act, as amended

Regulations no. 52 (Revised December, 1921) relating to the tax on beverages and the constituent parts thereof under section 602 of the Revenue Act of 1921

Regulations 98 relating to the taxes on the sale or other disposal of bituminous coal imposed under the bituminous coal act of 1937 (approved April 26, 1937 - Public no.48, seventy-fifth Congress)

Regulations 43 (1941 edition) relating to taxes on admissions, dues and initiation fees under chapter 10 of the internal revenue code, as amended (title 26 - internal revenue - chapter 1, subchapter C, part 101) (with appendix)

Proposed new 1951 regulations under the Federal Insurance Contributions Act

Regulations no. 78 relating to consolidated returns of affiliated corporations prescribed under section 141 (b) of the Revenue Act of 1932

Pension trust procedures and guides for qualification under section 165 (a) of the Internal Revenue Code

Regulations 54 relating to the excise tax on sales by the dealer of wearing apparel, etc. under section 904 of title IX of the revenue act of 1918

Regulations 5, production of brandy

Digest of income tax rulings No. 19. April, 1919-December, 1921. Nos. 1-1996, Inclusive

Regulations no. 89 relating to consolidated returns of affiated railroad corporations prescribed under section 141 (b) of the Revenue Act of 1934

Regulations 129 relating to consolidated income and excess profits tax returns

Regulations 108 relating to the gift tax under the internal revenue code

Regulations no. 51 relating to Excise taxes on toilet and medicinal articals Under section 907 of the Revenue Act of 1918

Regulations no. 36 revised, United States Cotton Futures Act, approved august 11, 1916, rules and regulations promulgated by the secretaty of the treasury, August 29, 1916

Regulations concerning the weighing and marking of cotton; the assessment and collection of the tax, and the removal of cotton under bills of lading

Regulations 51 (1941 edition) relating to the retailers' excise taxes under chapter 19, internal revenue code (with appendix)

Regulations 20, wholesale and retail dealers in liquors

Regulations 94 under the federal revenue act of 1936

Regulations 7, wine

Regulations no. 91 relating to the employees' tax and the employers' tax under title VIII of the Social security Act

Regulations 13 under the provisions of joint resolution approved June 18, 1934, entitled "joint resolution to protect the revenue by regulation of the traffic in containers of distilled spirits". Revised May, 1937

Treasury decisions nos. 5680 to 5815 issued after December 1, 1948, and before December 1, 1950 amending income tax regulations 111 issued under the internal revenue code for taxable years beginning after December 31, 1941 (to be used in conjunction with preceding pamphlets and supplement to regulation 111)

Treasury decisions nos. 5555 to 5670 issued after December 31, 1946, and before December 1, 1948 amending income tax regulations 111 issued under the internal revenue code for taxable years beginning after December 31, 1941 (to be used in conjunction with preceding pamphlets and supplement to regulation 111)

Treasury decisions nos. 5366 to 5698 issued after July 30, 1943, and before June 1, 1949 amending gift tax regulations 108, issued under the Internal Revenue Code (to be used in conjuction with regulations 108)

Treasury decisions amending or relating to regulations 103, promulgated under the income tax provisions of the internal revenue code

Regulations 10, warehousing of distilled spirits

Regulations 119 relating to the excise tax on diesel fuel under chapter 20 of the internal revenue code (part 324 of title 26 codification of federal regulations)

Rules of practice and procedure in administration of sections 332, 336, 337, and 338 title III, part II tariff act of 1930 and laws relating to the United States tariff commission. Act creating the tariff comission sections 330 to 341,and 350, title III, part II section 402, title IV, part I and paragraph 51, title I tariff act of 1930, fifth revision, June 1935, miscellaneous series

Regulations 4, production of distilled spirits

Regulations no. 56 relating to the collection of tax on motion picture films Title IX, section 906 of the Revenue Act of 1918

Regulations 15, rectification of spirits and wines

Regulations no. 38 (revised) relating to the capital stock tax under the revenue act of September 8, 1916

Regulations no. 8 relating to the taxes on tabacco, snuff, cigars, and cigarettes also on cigarette papers and tubes and purchase and sale of leaf tabacco Revised Novenber 1934

Regulations 18, fermented malt liquor

Regulations 24, liquors and articles from Puerto Rico and the Virgin Islands

Regulations 88 (1941 edition) dealing with taxes relating to machine guns and certain other firearms under chapter 25, subchapter B, and chapter 27, subchapter A, part VIII, internal revenue code (part 319 of tile 26,codification of federal regulations)(with appendix)

Rules of practice before the United States Processing tax board of review

Regulations no. 48 relating to processing tax on certain oils under section 602 1/2 of the revenue act of 1934

Appendix to regulations no. 61 formulae for completely and specially denatured alcohol, revised May 1926

Regulations no.7 relative to the production, fortification tax, payment, etc., of wine

Regulations 128 (26 code of federal regulations, Part 408) relating to employee tax and employer tax under the Federal Insurance Contributions Actapplicable on and after January 1, 1951

Regulations 88 relating to taxes on certain firearms and machine guns under the National Firearms Act approved June 26, 1934 (Public, No. 4744, Seventy-Third Congress)

Regulations no. 44(revised September 1934) relating to the taxes on gasoline; lubricating oil; brewer's wort and malt products; grape products; and matches under the revenue act of 1932 as amended by the national industrial recovery act, the act of June 16, 1933 (public, no. 73, seventy-third congress),the revenue act of 1934, and the act of Junme 18, 1934 (public, no. 396, seventy-third congress)

Regulations 109

Regulations no. 43 (Part 2) relating to the tax on dues and initiation fees under the Revenue Act of 1926 (Revised May, 1926)

Regulations 104 relating to consolidated returns of affiliated railroad corporations and Pan-American trade corporations

Federal regulations regarding unemployment issurance (payroll taxes). Regulations 90 relating to the excise tax on employers under title IX of the social security act. Approved February 17, 1936, released March 13, 1936

Treasury decisions amending or relating to regulations no. 45 Edition) promulgated under the income tax and war-profits and excess-profits tax provisions of the Revenue Act of 1918

Regulations no. 46 relating to exise taxes on sales by the manufacturer under sections 602 to 611, inclusive, 613, and 614 of the revenue act of 1932

Regulations 44 (1944 edition) relating to the taxes on gasoline, lubricating oil, and matches under chapter 29, subchapter A, internal revenue code (part 314 of title 26, codification of federal regulations)

Excess profits tax : regulations 112 (reflecting law changes through the tax adjustment act of 1945)

Regulations 11, bottling of tax-paid distilled spirits

Regulations 71 (1941 edition) relating to stamp taxes on issues and transfers of stocks and bonds, conveyances of realty, passage tickets, and foreign insurance policies under chapters 11 and 31 of the Internal Revenue Code .

Regulations 111 relating to income tax under the Internal Revenue Code (with amendments to August 1, 1949)

Regulations no. 5 relating to labeling and advertising of distilled spirits as amended to April 1, 1942

Regulations no. 84 relating to the tax on cotton ginnig under the cotton control ActApproved April 21, 1934

Regulations for the observence of revenue officers, district attorneys and marshals