regard to the provisions of section 141 of the Revenue Act of 1934 or section 141 of the Revenue Act of 1936." This Treasury Decision is issued under the authority prescribed by section 62 of the Revenue Act of 1934. GUY T. HELVERING, Commissioner of Internal Revenue. Approved: August 26, 1936. WAYNE C. TAYLOR, Acting Secretary of the Treasury. (Filed with the Division of the Federal Register, August 28, 1936, 12:34 p. m.) INDEX-REGULATIONS 94 [References are to sections of the Revenue Act of 1936 and Articles of Regulations 94, and to paragraphs of the Appendix with page numbers] 48(e)-4 Additions to tax, bankruptcy and receivership cases. Jeopardy assessment_ Allocation of income and deductions, businesses owned or controlled by same interests... Ambassadors, foreign governments, exemption of income.. Amortization adjustment, gain or loss, disposition of Repossessions, installment and deferred payment Amount of taxes paid during the taxable year, defined. “Amounts distributed in partial liquidation," defined. Annuities, exclusion from gross income.. Defined.. Information at source. "Any other property," defined... 115-8 Apostolic associations, etc., exemption. Application of laws to Title I.. 61 Application of regulations to special classes of tax |