Page:United States Statutes at Large Volume 70.djvu/1616

 CXII Taxes—Continued Gasoline and special fuels

SUBJECT

^^^^ 66, 87, 389, 392, 393, 394 Guam, applicability of Territorial tax on motor fuel sold on military reservations 799 Highway Revenue Act of 1956 387 Highway Trust F u n d 397 Imports. See separate title. Income tax— Bank Holding Company Act of 1956, distributions pursuant to 139 Capital gains, real property subdivided for sale 118 Charitable contributions, etc.— Medical research organizations, deductions for contributions to__ 1117 Unlimited deduction for 15 Claims against United States 404 Corporate normal-tax rate, extension. 66 Corporate reorganizations, etc., carryover of unused pension t r u s t deductions in certain cases 7 Corporations— Credits for dividends received, for dividends paid, and for Western Hemisphere trade corporations in computing alternative tax with respect to capital gains 8 Indian funds distributed to members, tax exemption 247, 625, 895, 936 Life insurance companies, imposition of tax 633 Life Insurance Company Tax Act for 1955 ' 36 Livestock sold on account of d r o u g h t. 407 P a t e n t rights, transfer of 404 Railroad reorganizations, nonrecognition of gain or loss 402 Regulated investment companies, taxation of capital gains of 530 Retirement income credit, earned income limitation 8 Self-employment income, tax on— F a r m operators, computation of self-employment income 842 Ministers in foreign countries with congregations composed predominantly of United States citizens 841 Professional self-employed 841 R a t e of tax 845 Share-farming arrangements 840 Servicemen's and Veterans' Survivor Benefits Act, tax exemption for payments of dependency and indemnity compensation under. 867, 885 Stock distributions of corporations.-_ 405 Trade m a r k and trade name expenditures 4(y6

INDEX Taxes—Continued ^"^^ Income tax — C o n t i n u e d Transferees and fiduciaries, period of limitation on credit or refund to. 7 Insurance companies— Companies other than life insurance, adjustments to investment income 47 Life Insurance Company Tax Act for 1955 36 M u t u a l, tax extension 66 Joint Committee on Internal Revenue Taxation, Chief of Staff, salary 739 Life Insurance Company Tax Act for 1955 36 Liquors, tax extension 66 Motor vehicles 66, 388-393 Narcotic Control Act of 1956 567 Narcotic drugs, applicability of laws to Guam 909 Perfumes, tax extension 66 Self-employment income, tax on. See under Income tax, this title. Servicemen's and Veterans' Survivor Benefits Act— Amendments under 878 Exemption for payments of dependency and indemnity compensation under 867, 885 Social Security Amendments of 1956, tax amendments under 824, 839-846 State and local, applicability to certain Armed Services housing 1110 Sugar, tax extension, refund, etc 221 Tax R a t e Extension Act of 1956 66 Technical Changes Act of 1953, amendment -• 23 Tires 388,391,393 Transit systems, local, gasoline allowance 394 Transportation tax, exemptions 644, 1077 Trucks and truck trailers 388, 391, 393 Vehicles, use of 389 Wines, tax extension 66 Tea Importation Act, funds for effecting provisions 427 Technical Changes Act of 1953, Amendment 23 Telephone Companies, hearings concerning consolidation 932 Temporary Appropriations, 1957 496 Temporary Promotion Act of 1941, Amendment, extension of existing application to Coast Guard 588 Tennessee: Cumberland Gap National Historical Park, appointment of United States Commissioners for 642 Social security coverage for certain State and local employees 825

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