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"SHORT TITLES" AND POPULAR NAMES OF FEDERAL

STATUTES

(These statutes are listed in chronological order, with citations to opinions,

on pages 196–205)

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Tariff Act of 1913..
Tucker Act. --

1913, Oct. 3...
1887, Mar. 3..

16
359

38
24

114
505

INDEX

А

Administrative Construction of Statutes (see also, Administrative Prac-
tices; Construction of Statutes; Regulations, Administrative) :

Page
Congressional recognition implied from legislative inaction.-

150–151
Reenactment of statute as preventing retroactive change of regulation.- 180
Reenactment of statute as not preventing change of administrative
practice retroactive to original enactment--

180
of Tax statutes, judicial recognition.---

52
Administrative Law :

on Property seizures and summary proceedings for recovery - 79 (note 7)
Administrative Practice:
Change by regulation; retroactive extent---

179–180
Congressional intent not to be overridden.---

85
Waiver of state tax immunity of Reconstruction Finance Corporation
realty not continued in effect by-

85
Air-Conditioning Units:
Application of tax; regulations -

149 150, 153-154
Horsepower":
Congressional knowledge of use as test of taxability-

150
Discontinuance as test of taxability-

150 (note 4)
Meaning of term as used in administrative regulations_-

150
Validity as test of taxability--

150, 153
“Household type" as statutory term controlling application of tax---- 150, 153
“Self-contained":
Meaning of term.

153
as Test of taxability-

150, 153
Validity of revenue rulings..

150, 152, 153
Alienation of Affections:
Damages not income; Solicitor's opinion 132, text.

129
Annuities :

Social security, exclusion from gross income; T.D. 6272_--- 132 (partial text)
Arkansas, License Taxes in:
Authorization of municipalities to levy---

28
Ordinances of Little Rock and North Little Rock... 29 (text in note 2),

30 (note 4), 31 (note 8)
Assembly, Right of Peaceable:
as Fundamental to Constitution.--

31
Association, Freedom of:
Interference by indirection prohibited..

31
Membership disclosure under compulsion as violative_

31
Privacy of association vitally related..

31
Protection by Due Process Clause of Fourteenth Amendment.

31
Associations, Membership Lists:
Compulsory disclosure invalid under Fourteenth Amendment -

28-34
Assumpsit:
as Basis of refund suits against collectors---

56
Automobiles, Depreciation Allowance (see also Depreciation) :
In general:
- Depreciation schedule in Bulletin F.

170 (note 3)
in Rental and allied service:
In general.--

165-180
Capital gains resulting from physical-life concept of useful life;
administrative practice.--

179
Awards:
Inclusion in gross income..

113 (note 12)

B

Benefit Payments, Non-Governmental:

Page
Federal income tax applied without exception-----

127
Blind Persons :

State assistance not taxable income ; Revenue Ruling 57-102---- 127, 133
Board of Tax Appeals:
Establishment and purpose..

43–45, 48 (note 36), 59 (note 14)
Statute establishing, pertinence to full payment prerequisite to suit
for refund ----

43–45, 58
Breach of Promise:
Damages not income; I.T. 1804.

127

仍仍仍仍%;

C
California:
Junior lien extinguishment by private sale of property-

99, note 12
Capital Assets:
Right to use property not included in term.

189
Capital Gains:
Compensation for temporary "taking” of property under Motor Carrier
Claims Act not included.

186-189
Compensability of property under Fifth Amendment not determinative

of its coverage by the capital gains provisions of the Internal Revenue
Code

--- 187–188
Casualty Losses:
Deductible amount reduced by disaster relief payments to rehabilitate
or restore property; special administrative ruling-

131
Civil Procedure, Federal Rules of:
In general:
as Supplementing constitutional, statutory, and common-law require-
ments

78
Rule 1, scope--

78
Rule 2, text-

78
Rule 3, text-

78
Rule 13_

46
Rule 19, Par. 1(b).

151 (partial text)
Rule 52(a)

114, 115
Rule 56, summary judgment_

78
Rule 81..

78
Clay, Fire. (See Fire Clay.)
Collection of Federal Taxes:
Uniformity not to be defeated by state-created rules--

144 (note 5)
Collectors of Customs (see also Refund, Suits for):
Refund suits against, origin and history---

56
Collectors of Internal Revenue (see also Refund, Suits for):
Refund suits against, constructive authorization by Act of February
26, 1845_-

57.
Compensation for Loss:
as Principle of non-taxability of certain receipts.

126
Congressional Intent. See Construction of Statutes.
Conspiracy to Evade Federal Income Tax:
Duration; statute of limitations on prosecution.--

20-27
Statute of limitations on prosecution; false statements in furtherance
of conspiracy---

22-27
Subsidiary conspiracy; erroneous charge to jury-

24-27
Termination after filing of false returns--

20-27
Construction of Statutes :
Administrative practice, weight in construction of tax statutes---

52
Amended statutes, legislative history of initial enactment considered..
Conference reports, effect in absence of supporting statutory language.. 45
Congressional intent, legislative reports as evidence---

4-5,6
Internal revenue statutes, implications to be plain..

61
Legislative history :
American and English recognition contrasted..

5
Disregarded for vagueness.

12
Legislative inaction without significance--

10
Legislative reports, effect when unsupported by statutory language---- 4–5, 6
46 (note 29)
Tax exception as furthering established rule of full payment before
suit for refund.-

5,6

Construction of Statutes-Continued

Pago
Penal statutes to be construed strictly ---

4
Senate report, effect when unsupported by statutory language.

45
Subsequent Congress's views as hazardous basis for inferring intent
of earlier.

12
Contractors, Construction:
Amounts due from owner as lienable choses in action.--

143
Contractual relationship with owner, effect on federal tax liens_- 144, 145
Lienable property interest limited to excess of face amount of contract
over amounts due to subcontractors; North Carolina law----

148
Owners' liabilities to subcontractors under North Carolina law.

147-148
Property interests in contractual receipts under New York Lien Law to
be determined by State courts---

142
Property rights in amounts due under contract to be determined under
state law---

147-148
Receipts under contract as funds in trust for subcontractors to extent
of their claims; New York Lien Law--

142–145
Receipts in trust for subcontractors as either “property" or "lien"
of subcontractors.

145
Subcontractors' rights under North Carolina law-

147
Criminal Procedure, Federal Rules of:
Rule 30, text---

26
Rule 41 (e) :
Explanation.

71
Text-

69

D
Damages:
for Breach of promise to marry :

Held to be taxable income; 0.D. 501 (revoked), I.T. 2170 (revoked). 130

Held not to be taxable income; I.T. 1804 (partial text), I.T. 3184_. 130
for Defamation of character, held not to be taxable income; Solicitor's
Opinion 132_.

129
for Loss of life:
Held not to be taxable income; I.T. 2420 (partial text) -

130
Held not to be taxable income to decedent's estate or beneficiaries;
Revenue Ruling 54–19_-

131
for Personal injury, exclusion from income as return of capital--- 126, 129
for Personal rights of prisoner of war violated held not subject to
income tax; Revenue Ruling 55–132_

132
Punitive, inclusion in income as compensation..

126
for Wrongful death held not taxable income to decedent's estate or
beneficiaries; Revenue Ruling 54–19_.

131
“Dealer", Definition of:
in Florida retail sales tax statute -

63 (note 1)
Dealers in Personal Property:
Use tax liability to state of entry of shipments_

63-66
Declaration, Estimated Income Tax:

Addition to tax for “substantial underestimate” as penalty----- 4, 5, 6 (note*)
Failure to file :
As Equivalent to underpayment, Internal Revenue Code (1954) pro-
vision---

4 (note 3)
As Equivalent to zero estimate:
Circuit and district court holdings----

3 (note 3)
Denial under strict construction rule applicable to penalty provi-
sions of statutes.--

4
Treasury regulation, invalidity-

45
Treasury regulation, text--

3
not Penalizable as “substantial underestimate".

2-6
Statutory provisions---
Underestimate substantial, statutory provision__

Zero estimate in case of failure to file, Treasury regulation---
Declaratory Judgments Act:
Application to tax cases, effect_.

45–46

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60

Defamation of Character:

Pago
Damages held not to be income; Solicitor's Opinion 132, text---

129
Defense Plant Corporation:
Real estate owned by, state tax exemption waiver---

83
Deficiencies, Tax:
Additional assessment during refund suit in district court:
Counterclaim if claim pursued in district court; burden of proof.----

47
Jurisdictional option to taxpayer--

47 (text of statute in note 32)
Definition, judicial; citation.-

8 (note 3)
Formal conditions not to be engrafted on statute---

8
Interest period ended by waiver whenever filed.

10
Interest separable for purposes of full-payment prerequisite to suit
for refund.

49 (note 37)
Notice not prerequisite to effective waiver of restrictions on assessment
and collection --

7-12
Property seized not repleviable..

79
Tax Court as forum for adjudication.-
Waiver of restrictions on assessment and collection :
Legislative history-

9-12
Statutory provision, text-

8
Treasury Form 870.-

8 (note 1, partial text)
Depletion:
not Compensation for cost of recovery-

162-163
Joint Committee report, references to--

159-164
as Limited to capital value of minerals----

162
Percentage-of-income basis:
"Gross income from the property", meaning of the term:
In general.--

160 (note 8)
not Affected basically by the Revenue Act of 1943_

164
in case of Integrated mining and manufacturing operations----- 159_161
in case of Metal mines -

159-161
in case of Oil and gas wells--

159
Treasury regulation (adopted in statute) as controlling--- 163-164
Income as the constructive income from the raw mineral product in
commercially marketable form..

161, 164
Legislative history--

159_161
“Mining" defined --

160 (note 8)
Operation of allowance in case of oil and gas-

159
not Operative beyond the “mining” state--

161, 162
“Ordinary treatment processes" defined..

160 (note 8)
Purpose of allowance-

159
not a Subsidy to manufacturers or high-cost miners.

161, 162
Purpose of allowance--

159–162
Depreciation:
In general:
Accounting purpose--

171, 172 (note 6)
Administrative practice recognized by Congress in 1954 Code_-

170
as Allocation of cost to tax periods benefited by use of the asset--- 167
Amount of allowance :
In general--

165-166, 175
Computation methods inaugurated in 1954 Code as affecting tim-
ing only------

184
Reasonable allowance":
to Include an allowance computed according to regulations; val-
idity of statute -

183
an Overriding limitation on all methods of computation.-

184
Declining balance method :
Application (T.D. 6182, § 1.167(b)-2(a)).

182 (note 1)
Depreciation below retirement value prohibited..

183
Operation --

183
Salvage value:
Interpretation of footnote to Item 41, Form 2106_-

184
not Limited to the necessary mathematical residue..

184
as “Represented” by undepreciated balance..

184

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