"SHORT TITLES" AND POPULAR NAMES OF FEDERAL

STATUTES

(These statutes are listed in chronological order, with citations to opinions,
on pages 196-205)

"Narcotic Drugs Import and Export 1909, Feb. 9--
Act".

R

"Reconstruction Finance Corporation | 1932, Jan. 22....
Act".

INDEX

A

Administrative Construction of Statutes (see also, Administrative Prac-

tices; Construction of Statutes; Regulations, Administrative):
Congressional recognition implied from legislative inaction___
Reenactment of statute as preventing retroactive change of regulation__
Reenactment of statute as not preventing change of administrative
practice retroactive to original enactment--.

of Tax statutes, judicial recognition__

Administrative Law:

on Property seizures and summary proceedings for recovery_
Administrative Practice:

Change by regulation; retroactive extent_
Congressional intent not to be overridden___

Waiver of state tax immunity of Reconstruction Finance Corporation

Page

150-151

180

180

52

79 (note 7)

179-180

85

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-
Discontinuance as test of taxability.

150

150 (note 4)

Meaning of term as used in administrative regulations_
Validity as test of taxability__

150
150, 153

"Household type" as statutory term controlling application of tax....

Social security, exclusion from gross income; T.D. 6272____ 132 (partial text)
Arkansas, License Taxes in:

Authorization of municipalities to levy-

Membership disclosure under compulsion as violative_.

Privacy of association vitally related__

Protection by Due Process Clause of Fourteenth Amendment_-
Associations, Membership Lists:

Compulsory disclosure invalid under Fourteenth Amendment___
Assumpsit:

as Basis of refund suits against collectors__.

31

31

31

28-34

56

Automobiles, Depreciation Allowance (see also Depreciation):

Capital gains resulting from physical-life concept of useful life;

administrative practice--.

Inclusion in gross income___.

165-180

179

113 (note 12)

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__.

Breach of Promise:

Damages not income; I.T. 1804_-

43-45, 58

127

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

Uniformity not to be defeated by state-created rules-----

Collectors of Customs (see also Refund, Suits for):

78

78

144 (note 5)

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___.

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

Administrative practice, weight in construction of tax statutes----
Amended statutes, legislative history of initial enactment considered__
Conference reports, effect in absence of supporting statutory language__
Congressional intent, legislative reports as evidence_-
Internal revenue statutes, implications to be plain__----

Legislative inaction without significance_-.

Legislative reports, effect when unsupported by statutory language__-- 4–5, 6

10

Construction of Statutes-Continued

Page

Penal statutes to be construed strictly__.

Senate report, effect when unsupported by statutory language_
Subsequent Congress's views as hazardous basis for inferring intent
of earlier.__

Contractors, Construction:

Amounts due from owner as lienable choses in action_.

4

4-5

12

143

148

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---.
Owners' liabilities to subcontractors under North Carolina law__
Property interests in contractual receipts under New York Lien Law to
be determined by State courts---

147-148

142

147-148

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

Receipts under contract as funds in trust for subcontractors to extent
of their claims; New York Lien Law_-_.
Receipts in trust for subcontractors as either "property" or "lien"
of subcontractors_-_-

142-145

145

147

Subcontractors' rights under North Carolina law..

Criminal Procedure, Federal Rules of:

Held to be taxable income; O.D. 501 (revoked), I.T. 2170 (revoked) –
Held not to be taxable income; I.T. 1804 (partial text), I.T. 3184__-
for Defamation of character, held not to be taxable income; Solicitor's
Opinion 132__

for Loss of life:

Held not to be taxable income; I.T. 2420 (partial text).

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

130

130

129

130

131

for Personal injury, exclusion from income as return of capital_----
for Personal rights of prisoner of war violated held not subject to
income tax; Revenue Ruling 55-132.

126, 129

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___

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__.

Zero estimate in case of failure to file, Treasury regulation___

Declaratory Judgments Act:

Application to tax cases, effect..

46 (note 29)

Tax exception as furthering established rule of full payment before
suit for refund__

45-46

Defamation of Character:

Page

Damages held not to be income; Solicitor's Opinion 132, text_.
Defense Plant Corporation:

129

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-----

Jurisdictional option to taxpayer..

Definition, judicial; citation_.

47

47 (text of statute in note 32)

8 (note 3)

8

10

Formal conditions not to be engrafted on statute..
Interest period ended by waiver whenever filed__
Interest separable for purposes of full-payment prerequisite to suit
for refund___

3-1

49 (note 37)

Notice not prerequisite to effective waiver of restrictions on assessment
and collection__

Percentage-of-income basis:

"Gross income from the property", meaning of the term:

In general...

not Affected basically by the Revenue Act of 1943_.

160 (note 8)

in case of Integrated mining and manufacturing operations----

in case of Metal mines___

in case of Oil and gas wells-

Treasury regulation (adopted in statute) as controlling-

Income as the constructive income from the raw mineral product

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

Depreciation:

In general:

Accounting purpose--

Purpose of allowance__

164
159-161
159-161

159

163-164

in

161, 164

159-161

Administrative practice recognized by Congress in 1954 Code__.
as Allocation of cost to tax periods benefited by use of the asset--
Amount of allowance:

170

167

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__.