1949 - Internal Revenue Service

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CONTENTS TREASURY DEPARTMENT Document No. 3165 Internal Revenue Introduction General: Internal revenue collections Refunds and repayments Additional tax assessed as a direct result of enforcement efforts Personnel summary Improvements in organization and procedure Cost of administration Conventions affecting the Bureau Important legislation enacted affecting the Bureau of Internal Revenue Accounts and Collections Unit: General functions Collectors of internal revenue Supervisors of accounts and collections Processing Division Planning Division Disbursement Accounting Division Employment Tax Unit: General functions Collections Assessment of employment taxes Taxes under the Federal Insurance Contributions Act Claims adjusted Special refunds Offers in compromise Coordination with Social Security Administration Tax under the Federal Unemployment Tax Act Returns received and closed Claims adjusted Offers in compromise Railroad Retirement Tax Act Claims adjusted Coordination with Railroad Retirement Board Income Tax Unit: General functions Collections Returns and declarations filed Preliminary review of income and excess profits tax returns Investigation of tax returns by field offices Revenue results of investigation of income and excess profits tax returns Stage at which additional tax was assessed Tentative LIFO inventory method adjustments Tentative carry-back adjustments Refunds, abatements, and credits Inventory of returns on hand in the field offices Pension trust work Salary stabilization cases Excess Profits Tax Council: Organization of Council Size of job Review of principles Consideration of taxpayer cases Summary of receipts and disposals Miscellaneous Tax Unit: General functions Collections nr Page 1 1 2' 4 15 7 S & 101 11 11 11 12 12 12 13 13 13 14 14 15 15 15 16 17 17 17 113 13 15 15 19 20 29 21 22 23 23 24 24 25 26 27 2S 25 29' 29) 311 39
IV CONTENTS Miscellaneous Tax Unit—Continued Estate Tax Division— General functions Collections Returns Additional assessments Claims Tobacco and Capital Stock Tax Division— General functions Tobacco taxes— Collections Claims Capital stuck tax- Colleetions - Claims Sales Tax Division— General functions Collections " Assessments Field reports Claims Credit cases Off erain compromise Miscellaneous tax field force Miscellaneous Division— General functions Collections Oleomargarine; adulterated, process or renovated butter; and filled cheese Firearms, under the National Firearms Act and the Federal Firearms Act Silver Field and special squad reports Miscellaneous claims Miscellaneous credit cases Alcohol Tax Unit: General functions Permissive activities— Plants and permittees Collections Production of distilled spirits Tax-paid withdrawals of distilled spirits Tax-free withdrawals of distilled spirits Materials used in production of rectified products Production of rectified products Consumption of distilled spirits Stocks of distilled spirits Specially denatured rum Fermented malt liquors Wines Production of ethyl alcohol Tax-free withdrawals of undenatured alcohol Stocks of undenatured alcohol Production of denatured alcohol Production of vinegar Assessments Claims for drawback of tax on distilled spirits used in nonbeverage Page 30 30 30 31 31 44 products Claims for remission of taxes on distilled spirits and wines 44 Claims for redemption of stamps, abatement and refund of taxes 44 44 Export claims 45 Offers in compromise under internal revenue laws Offers in compromise under Federal Alcohol Administration Act_ 45 45 Laboratory activities 45 Field inspections 45 Other statistics 46 Administrative procedure 32 32 33 33 33 34 34 34 34 35 35 35 35 35 36 37 37 37 37 38 38 39 39 39 40 41 42 42 42 42 43 43 43 43 43 43 44 44 44 44 CONTENTS Alcohol Tax Unit—Continued Basic permit and trade practice activities— Permits Labels Advertising Trade practice Interlocking directorates Enforcement activities— Seizures Arrests and prosecutions Applications for pardon and parole Transportation of liquor into dry territory Accident investigations Firearms program Technical Staff: General functions Field operations Coordination of field activities Compromise, extension of time and closing agreements Office of the Chief Counsel: General functions 53 Chief Counsel's Committee 53 Engineers and Auditors Section 53 Alcohol Tax Division Appeals Division 54 Civil Division 55 Claims Division 55 Interpretative Division 56 Legislation and Regulations Division 56 Penal Division 56 Review Division 58 Intelligence Unit 59 Conclusion 59 STATISTICAL TABLES RECEIPTS FROM INTERNAL REVENUE TAXES Table 1. Receipts from specified sources of internal revenue, fiscal year ended June 30, 1949, by collection districts, States, and Territories 2. Comparative internal revenue collections, fiscal years 1948 and 1949, by collection districts, States, and Territories 3. Summary of internal revenue collections, year ended June 30, 1949, by States and Territories 4. Summary of monthly internal revenue tax receipts for the fiscal year ended June 30, 1949, by sources 5. Summary of internal revenue collections, years ended June 30, 1948 and 1949, by sources 6. Summary of internal revenue receipts by principal sources, fiscal years 1916 through 1949 7. Total internal revenue collections, years ended June 30, 1863 to 1949_ _ 8. Internal revenue tax on manufactured products from Puerto Rico, fiscal years 1948 and 1949, by objects of taxation INCOME TAX AUDIT 9. Additional income and profits tax assessments made by the Income Tax Unit, during the fiscal year 1949, by tax years 122 10. Tax items appealed to the Tax Court, fiscal year ended June 30, 1949_ _ 128 TOBACCO, CIGARS, CIGARETTES, ETC. 11. Manufactured tobacco: Number of factories operated, leaf tobacco and other materials used, calendar year 1948, by collection districts__ 129 12. Tobacco and snuff manufactured and removed, calendar year 1948, by collection districts 130 V Page 47 47 47 48 48 48 48 48 48 48 49 49 50 52 52 54 62 106 110 112 118 120 121 122
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1949 - Internal Revenue Service

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