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3778

FEDERAL REGISTER,
Thursday, August 31, 1939

TITLE 26IN TERN AL REVENUE
BUREAU O P IN TE R N A L REVENUE
T . D. 49291

P art 463C I nspection
Published by the Division of the Federal Register, The National Archives, pursuant to the authority contained in the Federal Register Act, approved July. 26, 1935 49
Stat. L. 500, under regulations prescribed by the Administrative Committee, w ith the approval of the President.
The Administrative Committee consists of the Archivist or Acting Archivist, an officer of the Department of Justice designated by the Attorney General, and the Public Printer or Acting Public Printer.
The daily issue of the F ederal R egister will be furnished by m ail to subscribers, free of postage, for $1 per month or $10 per year;
single copies 10 cents each; payable in ad vance. Remit by money order payable to Superintendent of Documents, Government Printing Office, Washington, D. C.
Correspondence concerning the publica tion of the F ederal R egister should be ad dressed to the Director, Division of the Federal Register, The National Archives, Washington, D. C.

of
R eturns
REGULATIONS GOVERNING THE INSPECTION
OF CERTAIN RETURNS UNDER THE INTER
NAL REVENUE CODE. t
Section 55 a 2 of the Internal Revenue Code provides:
2 And all returns made under this chap ter, subchapters A, B, ard D of chapter 2, sub chapter B of chapter 3, chapters 4,
shall constitute public records and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the Presi dent.

Section 508 of th e internal Revenue T o Collectors of Internal Revenue and Code relating to surtax on personal others Concerned:
holding companies provides:
T able of C o n te n ts subpart
A

Introductory Sec.
463C.0

Introductory.
SUBPART B

All provisions of law including penalties applicable in respect of the taxes imposed by chapter 1, shall insofar as not inconsistent with this subchapter, be applicable in respect of the tax imposed by this subchapter, except that the provisions of section 131 shall not be applicable.

Section 603 of the Internal Revenue
Income, Profits, and Capital Stock Tax Re turns, and Returns of Employment Tax on Code relating to excess-profits tax pro Employers Under Subchapter C of Chapter vides :
9 of the Internal Revenue Code Sec.
463C.1
463C.2
463C.3
463C.4
463C.5
463C.6
463C.7

consent of their post commander prior to July 1, 1939, and who are discharged with character excellent and who apply for reenlistment within 20 days.
3 Those who obtained permission to marry under the provisions of c 2
above.
4 Those who can present to the corps area commander authentic evidence of having been granted military permission to marry prior to July 1, 1939, provided the enlisted man can maintain his de pendents on his pay.
5 Those who have previously been reenlisted as married men, even though military permission had not been ob tained to marry, provided the enlisted man can maintain his dependents on his pay.
g Enlisted men of the Philippine Scouts and the 65th Infantry in Puerto Rico may be granted permission to marry, and their reeniistment may be author ized, under regulations prescribed by the commanding general, Philippine Depart ment, and the commanding general, Puerto Rican Department, respectively, due consideration being given to the in terests of the enlisted man and the Gov ernment.
h No man will be accepted for enlist ment or reenlistment conditional upon any written, verbal, or implied promise that any portion of his pay will be al lotted to a relative or other person. 41
Stat. 765; 10 U.S.C. 42 Par. 14, A.R.
600-750, April 10, 1939, as amended by Cir. 65, W.D., August 22, 19391
seal E. S. A dams, M ajor General, The Adjutant General.
F. R. Doc. 39-3185; Filed, August 30, 1939;
9:31 a. m .

Terms used.
Return of individual.
Joint returfl of husband and wife.
Partnership return.
Estates.
Trusts.
Corporations.
SUBPART c
Estate and Gift Tax Returns Under the Internal Revenue Code Sec.
463CJ20
463C.21
463C.22
463C.23
463C.24

General.
Application for inspection.
Disclosures for investigation pu r poses.
Inspection by State officials.
Inspection discretionary with Com missioner in certain cases.
SUBPART D

General Provisions Sec.
463C.30
463C.31
463C.32
463C.33
463C.34
463C.35
463C.36
4630.37
463C.38

General.
Permission to inspect.
Treasury Department officials and employees.
Inspection by branch of Govern ment other than Treasury De partment.
Inspection by Government attor neys.
Information returns.
Place of inspection.
Applications for inspection.
Penalties.
SUBPART A

Introductory 463C.0 Introductory. Section 55 a 1 of the Internal Revenue Code pro vides :
1 Returns made under this chapter upon which the tax has been determined by the Commissioner shaU constitute public records;
but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President.

Sections 463C.0 to 463C.38 are issued under authority contained in secs. 55 a , 508, 603, 702 a , 1204, and 1604 c of the Internal Revenue Code 53 Stat. 29, 111, 111, 116, 171, 186.
fT h e source of sections 463C.0 to 463C.38
is Treasury Decision 4929, approved August 28, 1939.

All provisions of law including penalties applicable in respect of the taxes imposed by chapter 1? shall, insofar as. not incon sistent with this subchapter, be applicable in respect of the tax imposed by section 600, except that the provisions of section 131 of that chapter shall not be applicable.

Section 702 a of the Internal Reve nue Code relating to unjst enrich ment tax provides:
a All provisions of law including pen alties applicable with respect to taxes im posed by chapter 1, shall, insofar as not inconsistent with this subchapter, be ap plicable with respect to the taxes imposed by this subchapter, except that the provi sions of sections 101, 131, 251, and 252 shall not be applicable.

Section 1204 of the Internal Revenue Code relating to capital stock tax provides:
Returns required to be filed for the pur pose of the tax imposed by section 1200
shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, including pen alties, s returns made under chapter 1, except that paragraph 2 of subsections b and f of section 55 shall not apply.

Section 1604 c of the Internal Reve nue Code relating to employment tax on employers provides:
c P u b l ic it y . Returns filed under this subchapter shall be open to inspection in the same manner, to the same extent, and subject to the same provisions of law, in cluding penalties, as returns made under chapter 1, except that paragraph 2 of sub sections a , b and f of section 55 shall not apply.

Section 55 f 1 of the Internal Revenue Code relating to income tax provides:
It shall be unlaw ful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law;
and it shall be unlaw ful for any person to print or publish in any manner whatever not provided by law any income return, or