State Of New York et al v. Mnuchin et al

Filing 47

DECLARATION of Owen T. Conroy in Support re: 44 CROSS MOTION for Summary Judgment .. Document filed by State Of Connecticut, State Of New York, State of Maryland, State of New Jersey. (Attachments: # 1 Exhibit 1, # 2 Exhibit 2, # 3 Exhibit 3, # 4 Exhibit 4, # 5 Exhibit 5, # 6 Exhibit 6, # 7 Exhibit 7, # 8 Exhibit 8, # 9 Exhibit 9, # 10 Exhibit 10, # 11 Exhibit 11, # 12 Exhibit 12, # 13 Exhibit 13, # 14 Exhibit 14, # 15 Exhibit 15, # 16 Exhibit 16, # 17 Exhibit 17, # 18 Exhibit 18, # 19 Exhibit 19, # 20 Exhibit 20, # 21 Exhibit 21, # 22 Exhibit 22, # 23 Exhibit 23, # 24 Exhibit 24, # 25 Exhibit 25, # 26 Exhibit 26, # 27 Exhibit 27, # 28 Exhibit 28, # 29 Exhibit 29, # 30 Exhibit 30, # 31 Exhibit 31, # 32 Exhibit 32, # 33 Exhibit 33, # 34 Exhibit 34, # 35 Exhibit 35, # 36 Exhibit 36, # 37 Exhibit 37, # 38 Exhibit 38, # 39 Exhibit 39, # 40 Exhibit 40, # 41 Exhibit 41, # 42 Exhibit 42, # 43 Exhibit 43, # 44 Exhibit 44, # 45 Exhibit 45, # 46 Exhibit 46, # 47 Exhibit 47, # 48 Exhibit 48, # 49 Exhibit 49, # 50 Exhibit 50, # 51 Exhibit 51, # 52 Exhibit 52, # 53 Exhibit 53, # 54 Exhibit 54, # 55 Exhibit 55, # 56 Exhibit 56, # 57 Exhibit 57, # 58 Exhibit 58, # 59 Exhibit 59, # 60 Exhibit 60, # 61 Exhibit 61, # 62 Exhibit 62, # 63 Exhibit 63, # 64 Exhibit 64, # 65 Exhibit 65, # 66 Exhibit 66, # 67 Exhibit 67, # 68 Exhibit 68, # 69 Exhibit 69, # 70 Exhibit 70, # 71 Exhibit 71, # 72 Exhibit 72, # 73 Exhibit 73, # 74 Exhibit 74, # 75 Exhibit 75, # 76 Exhibit 76, # 77 Exhibit 77, # 78 Exhibit 78, # 79 Exhibit 79, # 80 Exhibit 80, # 81 Exhibit 81, # 82 Exhibit 82, # 83 Exhibit 83, # 84 Exhibit 84, # 85 Exhibit 85, # 86 Exhibit 86, # 87 Exhibit 87, # 88 Exhibit 88, # 89 Exhibit 89, # 90 Exhibit 90, # 91 Exhibit 91, # 92 Exhibit 92, # 93 Exhibit 93, # 94 Exhibit 94, # 95 Exhibit 95, # 96 Exhibit 96, # 97 Exhibit 97, # 98 Exhibit 98, # 99 Exhibit 99, # 100 Exhibit 100, # 101 Exhibit 101, # 102 Exhibit 102, # 103 Exhibit 103, # 104 Exhibit 104, # 105 Exhibit 105, # 106 Exhibit 106)(Conroy, Owen)

Exhibit 48

556

PUBLIC LAWS-OHS. 449, 451, 453-NOV. 8,7,8,1945

[59 STAT.

(CHAPTER 449)
November 6, 1945

[H.. R. 3870)

(Publio Law 212]

AN ACT
To name the dam at the Upper Narrows site on the Yuba River, in the State of
California, the "Harry L. Englebright Dam".

Be it enacted by the Senate and House of Repesentatives of the

bHarry L.

Enle-

bright Dam," Calu

United States of AmerCa in Congre8 assembled That the dam constructed under the supervision of the Chief o? Engineers, United
States Army, at the Upper Narrows site on the Yuba River, in the
State of California andk nown as the "Englebright Dam", shall hereafter be known and designated as the "Harry L. Englebright Dam".
Any law, regulation, document, or record of the United States in
which such dam is designated or referred to under the name of
"Englebright Dam" shall be held to refer to such dam under and by
the name of "Harry L. Englebright Dam".
Approved November 6, 1945.
[CHAPTER 451)

November 71945
j1

[H. R.

(Publio Law 213]

Certain harbor Im.
provements.

Anes p. 12.

AN ACT
Authorizing the Improvement of certain harbors In the interest of commerce and
navigation.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled, That the following
works of improvement for navigation are hereby adopted and author-

ized, to be prosecuted under the direction of the Secretary of War
and supervision of the Chief of Engineers, in accordance with the
plans recommended in the reports hereinafter designated and subject
to the conditions set forth in said documents, and also subject to the
proviso in section 2 of the River and Harbor Act approved March 2,
1945, relating to the time when appropriations shall made for the
prosecution of the projects adopted in said Act:
Savannah Harbor, Georgia, in accordance with the report submitted in House Document Numbered 227, Seventy-ninth Congress,

first session*
Two Harbors (Agate Bay Harbor), Minnesota in accordance with
the report submitted in House Document Numiered 805, Seventyeighth Congress, second session.

Approved November 7, 1945.
[CHAPTER 453]
November 8, 1945
(H. R.l4300

(Publio Law 214)

nlevenue At or 1e.

AN ACT
To reduce taxation, and for other purposes.

Be it enacted by the Senate and House of Repesentatives of the
United States of America in Congress as8embled, That (a)SHOr

TirE.-This Act may be cited as the "Revenue Act of 1945".
(b) Aor AMENDATORY OF INTERNAL REVENUE CODE.-Except as
otherwise expressly provided, wherever in this Act an amendment

or repeal is expressed in terms of an amendment to or repeal of a
chapter, subchapter, title, supplement, section, subsection, subdivision
&18

o.aSUPP.

paragraph, subparagraph, or clause, the reference shall be considered
of the Internal Revenue Code.
:de6oaprovision
*(c)
MEANING Or TERMS USED.-Except as otherwise expressly provided terms used in this Act shall have the same meaning as when

used in the Internal Revenue Codo.

U

59 STAT.]

557

7Dm CONG., lar SES.-OH. 458--NOV. 8, 1945

TITLE I-INCOME AND EXCESS PROFITS TAX
Part I-Individual Income Taxes
SEC. 101. REDUCTION IN NORMAL TAX AND SURTAX
VIDUALS.

ON

INDI-

(a) REDUMON IN NORMAL TAX ON INDIvmUAL.--Section 11 (relating to the normal tax on individuals) is amended to read as follows:
"SEC. 11. NORMAL TAX ON INDIVIDUALS.
"There shall be levied, collected, and paid for each taxable year
upon the net income of every individual a normal tax determined by
computing a tentative normal tax of 3 per centum of the amount of
the net income in excess of the credits against net income provided
in section 25, and by reducing such tentative normal tax by 5 per
centum thereof. For alternative tax which may be elected if adjusted
gross income is less than $5,000, see Supplement T."
(b) REDUOrION IN SURTAX ON INDIVIDUAs.-Section 12 (b) (relatto the rate of surtax on individuals) is amended to read as
i
fows:
"(b) RAmS oF SUrrx.-There shall be levied, collected, and paid
for each taxable year upon the surtax net income of every individual
a surtax determined by computing a tentative surtax under the following table, and by reducing such tentative surtax by 5 per centum
thereof:

The tentative surtax shall be:

"If the surtax net income 1s:
Not over $2,000 -----------

.

Over $2,000 but not over $4,000.
Over $4,000 but not over $6,000Over $6,000 but not over $8,000Over $8,000 but not over $10,000
Over $10,000 but not over $12,000...
Over $12,000 but not over $14,000--.
Over $14,000 but not over $10,000--.Over $16,000 but not over $18,000--Over $18,000 but not over $20,000--Over $20,000 but not over $22,000---Over $22,000 but not over $26,000..
Over $26,000 but not over $32,000..
Over $32,000 but not over $88,000 ...
Over $38,000 butt not over $44,000....
Over $44,000 but not over $50,000--

17% of the surtax net income.

$340, plus 190% of excess over $2,000.
$720, plus 23% of excess over $4,000.
$1,180, plus 27% of excess over
$6,000.
$1,720, plus 81% of excess over

$8,000.

$2,840, plus
$10,000.
$8,040, plus
$12,000.
$3,840, plus
$14,000.
$4,720, plus

$10,000.

$5,060, plus
$18,000.
$6,660, plus
$20,000.
$7,720, plus
$22,000.
$9,900, plus
$26,000.
$18,500, plus
$82,000.
$17,220, plus
$88,000.
$21,180, plus
$44,000.

85% of excess over
40% of excess over
44% of excess over
47%

of excess

over

excess over

58% of excess over
56%

of excess over

59%

of excess over

62% of excess over
66% of excess over
09% of excess over

53 Mat. a.
S2 V. . O., Supp.
xv, 111.

63 stat. 17.
26 U. 8. 0. 125;
2a U.8.2, supp.
85 safn~o

.6.
28 U. 8. 0., Supp.
IV, f12 (b).

558

PUBLIo LAWS--H. 453-NOV. 8,1945

[59 STAT.

The tentative surtax shall bet
"If the surtax net income Is:
Over $50,000 but not over $60,000....
$25,820, plus 72% of excess over
$50,000.
$32,520, plus 75% of excess over
Over $00,000 but not over $70,000--..
$60,000.
$40,020, plus 78% of excess over
Over $70,000 but not over $80,000...-

$70,000.

Over $80,000 but not over $90,000 -.

$47,82 8 plus 81% of excess over

Over $90,000 but not over $100,000---

$55,920, plus 84% of excess over

Over $100,000 but not over $150,000--

$64,820, plus 86% of excess over
$100,000.
$107,320, plus 87% of excess over
$150,000.
$150,820, plus 88% of excess over
$200,000."

Over $150,000 but not over $200,000..
Over $200,000_---------68 Stat. s23.
U.
26 S. o., supp.
IV# 112()

53 stat. 18.
0.126(b);
86 pu
sp . 0125 (b).

Sathe25.
e

Si

V, U.S0o., Bapp.
I

t

TA.-Section 12 (g) (relating to the 90 per
centum limitation) is amended by striking out "90 per centum" and
(c) LimrrAron oN

inserting in lieu thereof "851/2 per centum .
nWCH
ArpzoA"n.-The amendments made
(d) TAXABLE YES 'rO

by this section shall be applicable to taxable years begining after
December 81, 1945. For treatment of taxable years beginning in
1945 and ending in 1946, see section 181.

riwo, p. 570.

63 Stat.o27.
20 U. 8. 0.
Supp.IV, 151.

-------

$90,000.

SEC. 102. ALLOWANCE OF SAME EXEMPTIONS FOR NORMAL TAX
AS FOR SURTAX.
(a) IN GENERAL.--SO much of section 25 (b) (relating to credits for
surtax) as precedes paragraph (2) thereof is amended to read as
follows:
"(b) Corrs Ron Bo= NoRMA TAX AND SURTAX."(1) CREnDrr.-There shall be allowed for the purposes of
both the normal tax and the surtax, the following credits against

net income:
"(A) An exemption of $500 for the taxpayer;
"(B) An exemption of $500 for the spouse of the taxpayer if"1(i)a joint return is made by the taxpayer and his
spouse under section 51, in which case the aggregate
exemption of the spouses under subparagraph (A) and
this subparagraph shall be $1,000, or
"(ii) a separate return is made by the taxpayer, and
his spouse has no gross income for the calendar year in
which the taxable year of the taxpayer begins and is
not the dependent of another taxpayer;
"(0) An exemption of $500 for each dependent whose
gross income for the calendar year in which the taxable year
of the taxpayer begins is less than $500, except that the
exemption shall not be allowed in respect of a dependent
who has made a joint return with his spouse under section 51
for the taxable year beginning in such calendar year."
(b) TECHNICAL AMzENDMENTs.(1) Section 23 (x) (relating to the deduction for medical
expenses) is amended by striking out "surtax" wherever appearing therein.
1(2)
Secion 25 (a) (3) (relating to the normal tax exemption)
repealed.

-59 STAT.]

79TH

CONG.,

18T

5
559

SESS.-CII. 453-NOV. 8, 9I

(3) Section 47 (e) (relating to the reduction of certain credits
against net income) is amended to read as follows:
"(e) REDUerlON oF OREDrrs AoAINsT Nr INOoME.-In the case of a
return made for a fractional part of a year under section 146 (a) (1),
the exemptions provided in section 25 (b) shall be reduced to amounts
which bear the same ratio to the full exemptions so provided as the
number of months in the period for which return is made bears to
twelve months."
(4) Section 58 (a) (1) (relating to the requirement of a
declaration of estimated tax) is amended by striking out "surtax".
(5) Section 143 (a) (2) (relating to credits against net income
in the case of interest on tax-free covenant bonds) is amended by
striking out "normal tax exemption provided in section 25 (a)
(8) and the surtax".
(6) Section 168 (a) (1) (relating to credits of estates and trusts
against net income) is amended to read as follows:
"(1) For the purpose of the normal tax and the surtax, an
estate shall be allowed, in lieu of the exemptions under section
25 (b) (1), a credit of $500 against net income, and a trust shall
be allowed in lieu of the exemptions under section 25 (b) (1),
a credit of J100 against net income."
(7) Section 214 (relating to credits of nonresident aliens
against net income) is amended to read as follows:

63 Slat. 26.
20 U. 8. C., Supp.
IV, 147 (e).
53 Stat. 63.
28U.S. C. 1140(a)
(1).
Ante, p.65.

67 Mat. 141.
2 8U..C0 Supp.

IV, 158(a)

(5.

68 Stat. 239.

20 U. 8.d. Supp.

IV, 1143 (a) ().
Ante, p. .

63 Stat. 67.
28 U.8S. C.supp.

IV,1163 (a) (f).
Antes p.6

63 Stat. 77.
28 U. S. C., Supp.
IV, 1214.

"SEC. 214. CREDITS AGAINST NET INCOME.

"In the case of a nonresident alien individual who is hot a resident
of a contiguous country, only one exemption under section 25 (b) shall
be allowed."
(8) Section 215 (b) (relating to credits of nonresident aliens
against net income in case of tax withheld at source) is amended
by striking out the words "normal tax exemption and the surtax
exemptions" and by inserting in lieu thereof "the exemptions
under section 25 (b) ".

(9) Section 251 (f) (relating to credits against net income in
the case of citizens entitled to the benefits of section 251) is
amended to read as follows:
"(f) CRr8r AoAINsT Nrr INOoME.-A citizen of the United
States entitled to the benefits of this section shall be allowed only one
exemption under section 26 (b)."%
(10) Section 401 (defining "surtax exemption" for the purposes of Supplement T) is amended to read as follows:

Nonresident aliens.
Antesp. 658.
3 Stat. 77.
S. 0., Supp.
28 U.
IV, 12165(b).

Ante, p. 58.
63 Sat. 80.
28 U. a. 0., Supp.

IV, 1251 (f).

Ante, p. 58.
65 Stat. 691.
28 U. . 0.1 Supp.

IV, 1401.

"SEC. 401. DEFINITION OF 'EXEMPTION'.

"As used in the table in section 400, the term 'number of exemp.tions' means the number of the exemptions allowed under section
25 (b) as credits against not income for the purpose of the normal
tax and the surtax imposed by sections 11 and 12."
(c) TAxAM= YEAs WHIon APP1OAma.-The amendments and
m
repeals made by this section shall be applicable with respect to taxable years beginning after December 81, 1945. For treatment of
taxable years begintimg in 1945 and ending in 1946, see section 181.

65 Stat. 68.
20 U. S. C.,
IV, 1400.
Post, p. 560.
Ant, p.658.
63 Statl. 6.
20 U. 8. 0.,
IV, f
,
Ante# pp. 667p
APW# p.o670.

supp.

Supp.
5812.
68.

560

PUBLIo LAWS-oH. 453-NOV. 8,1945

[59 STAT.

SEC. 103. INDIVIDUALS WITH ADJUSTED GROSS INCOMES OF LESS
THAN $5,000.
89
Stat. W;68 t.
6M
U. 8 0 Stat.
26 U. 8. O., Supp.

Iv, 140o.

(a) IN GENERAL.-The tax table (including the note at the foot
of such table) in section 400 (relating to optional tax on individuals
with adjusted gross incomes of less than $5,000) is amended to read
as follows:
Ifthe ad.

Justed gross
Inceme is-

exemptions Is-

1

At

bof

And the

_But1r2

3 4or
8

2

leat st
The tax shal be-

$0
650

675
600
625
650
676
700
725
760
776
800
825
850
876
00
925
950
975
1,000
1,025
1,050
1,076
1,100
1,125
1,150
1, 175
1,200
1,225
1,250
1,275
1,300

1325

1,350
1,376
1,400
1,425
1,450
1,476
1,5600
1,625

1,650
1,676
1,000
1,625

1,8650

$550

676
600
625
650
676
700
725
760
776
800
825
850
876
00
925
950
976
1,000
1,025
1,050
11076

1,100
1,125
1 150
1176
1,200
1,225
,260
1,276
1 300

1,325
1,350
1,376
1,400

1,425

1,450
1,475
1 600
1,626
1:676
1,600
1,625
1,650
1,876
1,700
1,725
1,760
1,776
1,800
1,825
1,850
1,876
1,900
1,92

1,676
1,700
1,725
1,760
1,776
1800
825
1850
1875
1,00
1925
019501,975
1976
2000
%000 2026
2025 ,050
2050
2,076
2100
%'128 %180
1400 2178
Ila
200
A,5

$0

1
6
10
14
18
23
27
31
35
40
44
48
62
67
61
65
70
74
78
82
87
91
95
100
104
108
112
117
121
125
129
134
138
142
147
161
165
169
164
168
172
176
181
185
189
194
198
202
208
211
215
219
223
228
232
238
241
245
249
263

268

262

268
21l
276
279

$0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

9
18
17
22
26
30
34
39
43
47
62
66
60
64
60
73
77
81
86
90
94

09

103
107
ill
116
120
124
128

133
137
141
146
150

154
168

183
187
171
178
180

184

If the ad.

ousted gross

And (he number of exemptions lo-

Incone 1s-

13t1213

AtmBut128t5I78
least lea

Ta lTalthan

3,000

3,050
3, 100
3,150
3, 200
3,250
3,300
3,350
3,400

288
292
296
300
305
309
313
318
322
326
330
335
339
343
347
352
356
30
365
369
373
377
382
387
391
38
2,90 401
29256 406
3000
3,050 410
2975 415
3,00 419
3,050 427
3,100 436
3150 446
2,250
2,275
2,300
2,325
2,360
2,376
2,400
2,426
2,450
2,476
2,600
2, 625
2,650
2,576
2,600
2,625
2,650
%876
2700
2726
750
776
800
2,825
2, 850
2,876

3,250
31300

3,350
3,400

3,450 366
3,500 3,660
4,00

3,650
3,700
3860
3,700
3,950

3,700
8,760
3,800
850
3,900
3,950
4000

050
4100
4,100 4,160
4, 150 4,200
4,200 4,250
250 ,300

4 00

4,300
4,350
4,400

4,350

4,400
4,450
4,450 4,00
4,500 4,660
4,650 4,600
4,600 4,650
4,650 4,700
4,700 4760
4,760 48
am
4,800 4,850
4,850 4,000
4,o)
490
4,90
5000

16 1TI 8 19cr

The tax shall be-

$2,200 $%225 $283 $188
2, 225
2,250
2,276
2,300
2,325
2,350
2,375
2, 400
2,425
2,450
2,476
2, 500
2,525
2, 650
2,676
2,600
2,625
2650
2676
2,700
725
760
2,775
2,800
2,825
2,850
2,875
2,900
2,9025
2,950
2,975

4 15

193
197
201
205
210
214
218
223
227
231
235
240
244
248
252
267
261
265
270

274

278
282
287
291
295
299
304
308
312

$93

98
102
100
110
Itso
116
119
123
128
132
136
140
145
149
163
167
162
166
170
176
179
183
187
192
196

$0

3
7
11
15
20
24
28
33
37
41
46
60

64
68
62
67
71
75
80
84

88

$0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
2

92
97
101
10
200 105
204 109
14
19
209 114
213 118
23
217 122
27
317
222 127
32
36
321 226 181
42
327 232 137
51
336 241 148
69
249 154
455 353 258 163 68
464 361 266 171 76
85
474 370 276 180
483 379 284 189 94
492 388 292 197 102
802 397 801 2006 III
611 407 300 214
521 416 318 223 128
630 425 326 231 138
639 435 336 240 145
649 444 343 01 153
2
6m8 464 352
162
668 463 381 266 171
677 472 389 274 179
686 482 378 283 188
606 491 387 291 196
605 501 386 300 205
815 610 400 308 213
624 620 416 317 222
833 629 424 325 230
643 638 434 334 239
652 648 443 342 247
662 657 453 361 266
871 667 482 360 265
680 676 471 368 273
600 6896 481 377 282
490 388 290
699
700 604 B00 395 299
718 614 509 406 307
727 823 818 414 316
737 832 628 423 324

746 842 37
786 861 547
785 6861 658
774 870 565
784

679

793 689

678

684

433

442
452
481
470
480

$0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
7
16
24

33
41
60

68

87
76
84
93
101
110
118
127
136

144

162
161
170
178
187
195

204
212
221
220

833 238

342
350
859

247

376

281

887

2568
264
272

$0
0
0
0

0
0

0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0

0

0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
6
15
23
32
40
49
87
66
75
83

92

100
100
117
126
134
143
162
100
189
177
186

0

0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0

0
14

22
31
39

48
67

65
74
82
91

W7

w
59 STAT.]

561

70rH CONG., leT SESS.-OH. 453-NOV. 8, 1945

(b) TAXABLE YRR RTO WHICH APPHOABLE.-The amendment

made by this section shall be applicable with respect to taxable
years beginning after December 31, 1945. For treatment of taxable
years beginning in 1945 and ending in 1946, see section 181. -

pod, p. 570.

SEC 104. REDUCTION IN WITHHOLDING OF TAX AT SOURCE ON

WAGES.

(a) PERCENTAGE METmOD.-

(1) IN GENERAL.-Section 1622 (a) (relating to the percentage method of withholding) is amended by striking out
paragraph (1) thereof, by inserting "17 per centum" in lieu
of "18 per centum" in paragraph (2)? by inserting "19 per
centum" in lieu of "19.8 per centum in paragraph (8), and
by renumbering paragraphs (2) and (8) as (1) and (2)
respectively.
(2) TECHNICAL AMENDMENT.-SeCtiOn 1622 (b) (1) (percentage method withholding table) is amended by striking out "18
per centum?' in the last column of the table therein, and inserting
in lieu thereof "17 per centum".
(b) WAGE BRAoKE WITHHOLDINO.-The tables contained in section 1622 (c) (1) (relating to wage bracket withholding) are
amended to read as follows:
If the payroll period with respect to an employee is weekly
And the number of withholding exemptions claimed I-

And the wages are--

l tBe2 0
17% of

14........
1 l........
12........
I
1........
17.......
21
s........
18........
I2........
20........
21........
le........
22........
23........
24........
26........
27........
31 ........
28.
29........

37O........
403........
41 ........
3I........
42-........
43 ........
447........
48 ........
40........
41 ........
44........

1

2

3

$0
11.
;IS........ wag". $0.10 $0
0
0
$2.00
0
0
2.10
.30
18........
0
0
2.30
.50
14.
16.
2.60
.70
0
0
18.
.80
0
0
2. 70
17........
0
0
280 1.00
0
.00 1.20 0
18.
19.
8.20
1.30
0
0
1.60
0
0
8.30
1.70
0
0
8.50
20.
1.80
0
0
3.70
22.
.20 0
21.
2. 00
3.80
24..
2.20
.40 0
4.00
140
4.20
.60
0
2.60
.70
.26...
4.40
0
2.70
.90 0
4. 50
.27.
1.00 0
2190
4.70
1.20 0
3.00
4.90
1.40 0
28
3.20
.00
8.40
1.60 0
31...
6.20
32...
3.60
1.70 0
5.40
. 10
3.70
1.90
33...
5.60
3.90
2.10
.20
5.70
4.10
2.20
.40
.90
2.40
4.20
6.10
.60
2.60
37...
4.40
6.20
.80
2.80
4.60
6. 40
.90
4.80
2.90
6.60
1.10
4.90
3 10 1.30
6. 80
41.....
3.80
6.90
.10
1.40
3.40
.3 0
1.60
7.10
43.....
6.40
3.60
1.80
7.80
3.80
7.40
.60
2.00
4.00
5.80
2.10
7.60
4.10
6.00
7.80
2.30
47.....
6. 10
4.30
2.50
.00
48.....
.20
6.30
4.50
2.60
8.40
6.60
4.60
49....
280
6.60
c 80
3.00
8 60
51 .....
6.80
6.00
3.20
8.80
52.....
.20
3.30
o90 7.00

8347*-46--rt. t-86

4

5

6

7 8

e s l
T ao
m
t
t xoethanh i
tb
The amount of tax to be withheld shall be-

$0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
. 10
.30
.50
.60
.80
1.00
1.20
1.30
1.60

9

o

57 Stat. 128.
., Supp.
26 U 8.

IV, 11622 (a).

67 Stat. 128.
26 U.a8. 0., Supp.
IV, 1622(b)(.

67 Stat. 129.
2U S.C

Supp.

IVj 11622 (o) 1).

562

PUBLIC LAWS-OH. 4as3-NOV. 8,1945

[59 STATo

If the pay-roll period with respect to an employee is weekly-Continued
And the number of withholding exemptions claimed le-

And the wages are-

At lesut

But

less

w

T
TMe amount of ta to be withheld shall be-

..
5.

2-...........
........
........

.

.
7........
$.. ........

$.20$.80$360$1.70*
7.30
.60 3.70
1.80
6.70 3.80 2.00
9.80
7.60
9.70 7.70 6.80 4.00 2.20
9
2.40
6 . .0020

.$9.10
9.30

0.10
10.30,
10-Q.7
10.70

......
$62.....
6$44........11.10
........ 11.50
.......
........ 11.90

9...

........

.80

8.10
8.30

6.20
6.30

4.4
4.50

0
2.70

8.70

8&.80

6.00

3.10

1.30

7.60

A&60

3.80

2.00

8.40
9.10
9.60

6.50

7.10

4.70

6.30

2.90

3.60

.70
.90

1.00
1.60

9.90

7.80

&00

4.10

2.30

78------- 13.4011.40
........ 13.70 11.70

9. 4
9.70

7.00 &20
7.306.&50
7.70 6.90

3.30
3.70
4.00

8.20
I120
1........ 10.20
48& .....
.:
12.60 10.&60 8.0
70..............
11.09.00
74---........13.00
72......

74.....
...
$76

0
0

14.10 12.10
14.50 12.50
-... 14.90 12.90
--..
-... M...
16.30 13.20
16.60 13.60
--. .
$88.....$88..
14.00
$88.......$90........-1&.00
14.40
1........10.40
O..
18. 80 14.70
........
$92
..........
17.10 1.10
. .
.. ........ 17.60 1M.60
100....... 17.90 15.90
s.......
18.60
100.......1051.......610
$78........8
........

110-.......19.60 17.50
105.......
115....... 20.40 18.40
110.......
120-.......21.40 10.40
11-.......
20. 30
120.......125-.......22.30
130.......2.S20 21.20
12.......
20 22.20
130.......135.......
140-.......26.10 23.10
135.......
140.......1452....... 2.10 24.10
26.00
145.......150-.......27.00
150.......1602.......2.40
o0...... 1703.......30.30 2&.40
160.......
.36.. 28.30
990 30.20
170.......180-....... 3120 33.90
1034.10
3110
180.......

11

&30
&70

8.10
10. 10
8.50
10.&60
8.80
10.90
11.20 9.20
9.60
11.60
12.00 10.00
12.40 10.40
12.70 10.70
13.10 11.10
13.60 11.60
13.90 11.90
14.60 12.50

1.60 13.50
18.40 14.40
17.30 16.30
18.30 16,30
19.20 17.20
20.20 18.20
21.10 19.10
22.00 20.00
23.00 21.00
24.40 22.40
2830 24.30
8.90 2&.20
28.20 29.90
3.00 28.00

4.60
4.80

6. 20
6.60
.90
7.20
7.60
8.00
8.30
8.70
9.10
9.60
0.90
10.60

11.40
12.40
13.30
14.30
16.20
16.20
17.10
18.00
19.00
20. 40
22.30
24.10
27.90
26.00

2.70
3.&00

4.40
4.70

&10

6.40
6.70
6.10
6.40
6.80
7.10
7.50
7.80
8.60

9.40
10.40
11. 30
12.30
13.20
14.10
1.10
1800
17.00
18.40
20.30
22.10
2.90
24.00

$0 0
0
0
0

$
*0
0
0
0
0

0
0
0
0

*0
0
0
0
0

0

0

0

0

0

0
0

0

0

0
0

.20

.50

.80
1.20

1,50
1.90

2.20

2.50
2.90
3.20
3.60
3.90
4.30
4.60
4.90
6.30
6.60
6.00
6.60

0

0
0
0
0
0

0

0
0
0

0

0

0

0
0

0
0

0

0
0
.40

.70
1.10
1.40
1.70
2.10
2.40
2.80
3.10
3. 60
3.80
4.10
4.70

0
0
0
0

0
0
0
0
.30
.60
.90
1.30
1.60

2.00

2.30
2.90

0
0

0

0

0

0
0
0

0
0
0

0
0
0
0
0
0
0
0
0
.10
.60
1.10

1.90
7.40 6.60 3.80
8.40 0.40 4.60 2.80
.60 3.70
9.30 7.30
10.30 8.20 6.30 4.60
11.20 9.20 7.20 &.40
12.10 10,10 8.10 6.20
13.10 11.10 9.10 7.10
8.00
14.00 12.00 10.00
16.00 1290 10.90 8.90
14.40 12.30 10.30
18.40
18.20 16.20 14.20 12.20
20.10 18.10 16.10 14.10
23.90 21.90 19.90 16.00
22.00 20.00 18.00 17.90

0
0
0

0
0

0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

.10
1.00
1.80
2.70
3.80
4.40
6.20
0.10
7.00
&80
10.20
12.10
14.00
16.80

10 percent of the excess over $200 plus-

$200andover---------.........30.90

W8.08I10.90

80 680802 I 80120.80 18.80 1&80

If the pay-roll period with respect to an employee is biweekly
And the wages are-

And the number of withholding exemptions claimed I-

503

79t CONG., 1sT SES.-B. 458-NOV. 8, 1945

598 STAT.]

If the pay-roll period with respect to an employee Is biweekly--Continued
And the wages ar-

And the number of withholding exemptions claimed I--

0

1

2*3

4156
obwedaem

At leastTuo

17 8

910or

The amount of tax to be withheld shall be--

$44.......

48........
2O........
48......
410......
42.......
02....

482........

112........
114........

08...
64.
72.
80...
114.
88.
;124......
92.
94.
68.
14........

46 ......
148
100.
U40........
70O........o 10.
104.......
102.
02....... 104.
16.
106...
108....
li8......
110...
374.
40.......
112....
114...
12....... 38.
116..
IN1.......
118...
84.
120...
20.......
IS0........o 124...
128...
128.......
182....
138....
140...
140......
144...
144.......
148....
16....... 162...
158....... 100...
10.....
164...
164.......
168...
168.......
172....
172.......
176...
17........ 180...
184...
92....... 188...
188.......
192..
192.......
98.......
210..
10.......
220..
230..
240..
250..
270..
280..
290..
300..
320..
340..
360..
380..
400..
$400 and over..........

$4.00 30.40 $0
30
30
$0
4.40
.70 0
0
0
0
30
4.70 1.10 0
0
0
0
1.40 0
5.10
0
0
0
0
&40 1.80 0
0
0
0
&.80 210 0
0
0
0
0
0
6.10 240 0
0
0
0
&40 2.80 0
0
0
0
0
.10 0
&80
0
0
0
0
0
7.10 3.60
0
0
0
0
.20 0
7.60 3.80
0
0
0
.60 0
0
7.80 4.10
0
0
0
8.10 4.60
.80 0
0
0
.& 4.80 1.20 0
60
0
0
0
0
.80 &20 1.60 0
0
0
9.20 &60 1.90 0
0
0
0
0
0
9.50 &.90 2.20 0
0
520 2.60 0
0
0
0
9.90
2.90 0
0
10 20 560
0
0
.20 0
0
0
10.60 &90
0
10.90 7.20 8.00 0
0
0
0
11.20 7.00 &.go
0
0
.30 0
11.00 7.90 4. 30
0
0
.00 0
4.00
0
11.90 8.30
0
0
12. 0 5.00 4. 90 1.80 0
0
0
&
530 1.00 0
1. 40 12.00 &
0
0
9.9
.80 2.00 0
15.80 12.90
0
0
8.00 2.80 0
0
0
17.20 1. 80
80
2.70 0
0
0
17.50 13.60 10.00
0
70 8.00 0
0
17.90 14.00 10.30
0
14. 80 10. 0 7.00 8. 0 0
0
0
0
18.70 14.0 11.00 7.30 8.70 0
.40 0
0
19.00 15.00 11.30 5.70 4.00
.70 0
4.40
0
1&40 11.70 8.00
4.70 1.10 0
0
19.80 1. 80 12.00 & 40
20.20 1&.20 12.40
&.00 1.40 0
0
20.60 1&480 1270 9.00 &40 1.70 0
0
18.0
5.
70
0
0
13. 00 9.40
20.90
6.20
0
21.60 17.80
9.90
0
20
10.60
6.90 8.30 0
0
22.20 1&
. 80 0
23.00 19.00 15 00 1L 80 7.60 4.00
23.70 19.70 1&70 1200 &830 4.00 1.00 0
24.60 20.60 15.60 12.60 9.00 5.80 1.70 0
9.70 5.00 2.40 0
25 20 21.20 17. 20
00 0
2 00 22.00 18.00 14.00 10.40 5.70 &
.10
2A80 2270 18.70 14.70 11.00 7.40 8.70
5.10 4.40
.80
27.50 23.56 19.60 1 40 11.70
28.80 24. 20 20.20 15 20 12.40 5.70 5.10 1.40
29.00 25. 00 21.00 16.90 13.10 9.40 5. 80 2.10
29.80 2&.70 21.:70 17.70 18.80 10.10 6 60 2.80
30. 0 2 60 22.50 1. 40 14. 60 10.80 7.10 8.50
31.30 27.20 23.20 19.20 1. 20 11.60 7.80 4.20
32.00 28.00 24.00 20.00 15.90 12.20 8.50 4.0
9.20 8.60
82.80 28.70 24.70 20.70 1570 12.0
5.20
33.50 29.60 2&80 21.50 17.40 18.60 9.90
22.20 1. 20 14.20 10.60 6.90
34.30 30.80 A20
35.00 31.00 27.17 23.00 19.00 14.900 11.30 7.60
23.70 19.70 16.70 11.90 8.80
3 80 81.80 27.
1. 10 9.60
87.10 83.10 29.10 25. 00 21.00
89.00 85.00 80.90 2.90 22.90 18.00 14.90 11.20
40.90 36.80 8280 28.80 24.80 20.80 15.70 12.90
42.70 38.70 84.70 30.70 2K.70 22.00 15.60 14.60
44.60 40.60 8. 0 32.60 28.60 24.60 20.80 16 0
46.60 42.80 88. 60 4.40 80.40 20. 40 2140 18.40
48.40 44.40 40.80 8.30 32.30 28.30 24.30 20.20
20 42.20 8. 20 84.20 80.20 26. 10 22.10
60.30 4&
62.10 48. 10 44.10 40.10 36 10 8&100 28. 00 24.00
64.00 80. 00 46.00 42.00 87.90 33. 90 29.90 26.90
56.80 2.80 48.80 44.80 40.80 38.70 82.70 28.70
60.60 K. 60 52.60 4. 60 44.80 40.60 8. 60 32.80
64.40 60.40 8. 30 62. 0 48. 30 44.30 40.30 B. 20
68.10 64. 10 60.10 58.10 6b. 10 48.00 44.00 40.00
71.90 67.90 63.90 60.80 51.80 61.80 47.80 43.80
19 percent of the excess over $400 plus$7.70
8.00
8.40
.70
9.10
9.40
9.70
10.10
10.40
10.80
11.10
11.60
11.80
12.10
12.60
12.80
13.20
13.60
13. 90
14. 20
14.60
14.0
1M
30

$0

$0

12.20

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0.
0.
0
0
0
0
0
0
0
0
0
0
0
0s
.30
1.00
2 20
8.90
5.60
7.30

14.40
18.20
1. 10
20.00
21.00
24.70
28.60
32.20
80.00
39.70

1A40
14. 10
16. 0(
17.90
20.70
24.40
28.20
32.00
3.70

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
.20
1.90
8.60
.40
7.10
5.80
10.60
1120
13 90
15.70
20. 40
24. 20
27.90
31.70

65.70 61.70 167.70 13.70 40.70 45.60[41.6037.601

83.60

00

I

788
s0I0

$0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0*
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
. 80
1.20
1.90
2.60
3.30
3.90
4.00
5. 80
7.60

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

564

(59 STAT.

1945
H. 453-NOV. 8,s

PUBLIC LAWS-

If the payroll period with respect to an employee is semimonthly
d the number of withholding exemption claimed lt--

And the wages area a
Ates But lw1]
At least

0

1

2

8

9

la
mr

0
0

000
0

0

0

0

0

0

7

6

5

4

8

The amount of tax to be withheld shall be-

.o30 0
2 O........4.80
60 .0
........
........
6.00 1.00 0
..
o
8........
0 1.80 0
.
2.
.
1.700
.60
.
2..
8........
........ 6.002t000
6.30 2.40 0
.......
........
70 0
70
...
8.........
7.00 8,10 0
2......
0........
7.40 8.40 0
4........
2........

........

.

........

800

7.70

.40

8&.70
410

4.40

0

.10

2.60
.80
$0.......2.......8.70 4.80
$2......54.......9.10 5&.101.10
.40 1.60
.
.9.40 .
85.80 1.80
89.70
........
20
10.10 &10
O
........
265
2 ........ 10. 40 6.640
0........
10.80 6.80 2.90
$82........
11.10 7.20 3.20
........
7.0 3.50
S11.60
0........ 11.80 7.80 3.90
48
2........12.10 8.20420
V70.......
4........12.508.50 4.60
$72....
8........ I&80 8.90 4.90
.
78......13.2009.20 5.&30
.
. 60
7....0...13.50
0.

8

.

13.0

0

o2o
0
0

0

0

0

0

0

0
0
0

0
0
0

0
0
0

0
0
0
0

0
0

0
0

0

0

0
0
0
0

0
0
0
0

110......112.

19.30

0

0

0

0
0

0

0

0

0

0

0

0

0

10.70
112......114.
20.00
114......116.
20.40
110......118..
20.80
118......120.
21.40
120......124.
2210
28.
1241......
2190
128......132..
23.60
132......136..
.24.40
18......140.
25. 10
44.
140......
26.90
144......148.
2600
162.
148.
27.40
162......186.
28.10
16......100.
28.90
$100......164.
2.60
184......168.
80.40
168......172.
172...... 181.10
81.0
176......10.
82.00
8o......184.
33.40
184......188.
4.20
188......192.
4.90
1921......109.
85...70
196......200.
- .. ......
i
87.00
88.90
..... 40.70
.......
....... 4260
......
244.50
.
4.40
.......
48.30
0....
.
S60.10
62.00

10

7.10

8

0

0

0

0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

8.10

0

0

0

0

0

0

0

0

0
0
0
0
0
0
0
00
0
0
0
0
0
0
0
0
*.800
0
.60
1.00 0
1.30 0
1.60
260 0
0
5.60g 1.0
9.60
10. 2086.30 2.30 0
6.60 2.70 0
10.

16.00 11.10

0

0

0
0

S.......14.20
S14.90
0
3.00
7.00
SO...... 8........ 14.00 10.9(
815.2011.30 7.30 3.300
186011.60 7.60 8.70 0
$0
.10
$92.. St.. ...... 1M9011.908.00 4.00
.40
1630 12.308.3804.40
$94........
.80
........ 10.7012.608.70'4.70
96.......
17.00 13.00 9.00 &10 1.10 0
100.
8
17.40 13.30 9.40 6.40 1.40 0
100......102.
9.70 6.70 1.80 0
17.80 13.70
102......104.
18.20 14.00 10.00 6.10 2.10 0
104.......106.
.50 14.1so o.40 8.40 2 0 o0
10......108.
108....... 110....... 18.00 14.70 10.70 &6.80 280 0
........

0

0

0

0

0

0

0

0
0

0

0
0

0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0

0
0
0

0

0

0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
.70
1.40
2.00
2.10
8.40
4.10
4.80
6.50
6&10

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
.10
.80
1.80
2.20

0
0
0

0

0

0
1.40 11.40 7.40 8.50 0
0
7.80 8.80 0
16.70 11.70
0
.20
18.10 12h10 8.10 4.20
.60 0
1.40 12.40 8.60 4.60
17.00 12.90 9.00 6.00 1.10 0
17.80 18.60 9.70 &70 1.80 0
18.501t30 10.40 &40 240 0
19.30 16.00 11.00 7.10 8.10 0
20.00 15.70 11.70 7.80 8.80 0
.50
20.i80 1s.40 12.40 8.40 4.60
21.60 17.20 13.10 9.10 &.20 1.20
1.90
o.90
22.30 17.90 18.80 9
28.0018.7014.5010. 0 8.50 2.0
7.20 8.30
23.80 19.40 16.10 11.2
4.00
24.50 20.20 16.80 11.90 7.90
25.30 20.90 16.60 12.60 8.60 4.60
6.80
26.00 21.70 17.30 18.20 9.30
27.80 22.40 18.8014.00 10.00 8.00
070
27.80 2.20 18.10 1.9 10.00
28.30 23.90 19.60 15.80 11. 30 7.40
29.00 24.70 20.80 1&.00 12.00 8.10
20.80 25.40 21.10 18.7 12.70 8.70
18.40 9.40
30.80 26.20 21.80 17.
27.00 22.60 18.20
81.30 28.80 2&.90 10.60 14.10 10.10
82-60
1&80 11.80
84.0 80.10 2&80 21.40 17.10 18.00
8 40 8100 27.70 2.30 10.00 14.70
880 88.90 20.60 25.20 20.80 16.50
40.10 38.80 81.40 27.10 22.70 18.40
42.00 87.70 8330 20.00 24.60 20.80
43.90 89.60 35.20 30.80 26.50 22.10
4&80 41.40 37.10 8170 28.40 24.00
47.70 4&.80 89.00 8460 80.20 26.90

0

0

7.80

0

0

0
0
0
0

0

0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0

0

0
0
0

0

8.40

0
0
0
0

0

0
0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0

0
0
0
0
0

0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0

0

9.10 6.10 1.10
10.80 8.80 290
I1t60 8.50 4.60
14.20 10.20 6.30
15.90 11.90 8.00
17.80 18.60 9.70
10.70 16.40 11.40
21.560 17.20 13.10

0
0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
0

0
0
.80
2.80
4.00
6.70
7.40
9. 20

565

r79T
CONG., 1ST SESS.-OH. 453--NOV. 8, 1945

59 STAT.]

If the pay-roll period with respect to an employee Is semlmonthly--Continued
And the wages are-

And the number of withholding exemptions claimed Is0

Atlast

1

2

4

8

51

86

7

8

9

Btless

10or

more

The amount of tax to be withheld shall be$0...30..$90 $49.60 $4& $40.80 $36.50 $32.10 $27.80 $23.40 $19.10 $14.80 $10.90
20

E320.....

3.......670 62.40
0.......- 60.50 6.10

64.S 6.90
.
0
68.00 03.70
$360
$380.....
00.......71.8067.40
207....... 765071.20
20...... $0.......79.30
7490
....... $400-....... 83.10 78.70
....... $4....... 86.80 82.50
.... 0.......90.60 88.20

48.00
51.80

5560
69.30
63.10
6&s80
70.60
7430
78.10
81.90

43.70
47.40

39.30
43.10

300

38.70
51.20 46.80 42.50
64.90 60.60 46.20
68.70 54.40 50.00
62.5058.1063.80
68.20 61.90 67.60
70.00 66.60 61.30
73.80 69.40 66.00
77.60 73.20 68.80

30.60
34.40

38.10
41.90
4&.60
49.40
63.20
66.90
60.70
64.50

26.20
30.00

21.90
26.70

17.50
21.30

18.90
25.10 20.70
28.80 24.50
32.602120
36.&303.00
40.10 3&80
43.90 39.50
47.60 43.30
61.40 47.00

33.80 29.40
37.50 83.20
41.30 38.90
4&.10 40.70
48.80 44.60
62.60 48.20
A.30 62.00
60.10 66.70

19 percent of the excess over $500 plus-

$600 andover..........19160188.10188.80179.40176.10170.7016&.806100 17.60

I5330 4890

If the pay-roll period with respect to an employee Is monthly
And the number of withholding exemptions claimed I-

And the wages areAt least

Btane

0

415

8

112

7

8

The amount of tax to be withheld shall be17%ed

$7.90

44.

48.
184........

$60........
n2........

8.60
9.20

0
.60
1.30

10.60

2.70
3 40

9.90

68.

11.30
12.00

10.
72.......
80.......

13.30
14.00

88....
12.
32.

12.70

14.70

184........
140...

144...
148.......
162...

160...
164....
172.......
17.......
180...
184...
188...
192...
204...
212...

216...

hbhlllw,

2.00
4.10
4.70
.40
6.10
6&
80

$0
0
0
0
0
0
0
0
0
0
0
0

$0

$0

0
0

0
0
0

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0

I124.
I112....
1M
40

$104.
100.
1144........
$108.
10...
8
'108... $112.
11O2........
1166.......
112...
110.

.116...
120...
ITs........
124.
128.......
84.
St .......
132.......
92.
136...

$0

1. 10
1. 80

17.40

18.10
18.80
19.50
. 20. 20
.... 20.90
8460
128....
168........ 21.50
132.
164.... 22.20
138.
96 ........ 22.90
23.60
100so.......

24.30

7.80
8. 20
8. 80
9.60

10.20
10.90
11.60

1230
12.90

13. 60
14.30
16.00
15.70
1. 40

0

.20
.90

1.60
2.30
3.00
3.70

4.30

5.00
.70

10.

31.10
31.80
S.30
34.10

34.80
$212.

.60

38.30

87.10

37.80
88.60

23.20

0
0
0
0
0
0

0
0

7.80
8. 40

0
.50
1.20

7.10

16. 30

18.00O
16.70
17.30
26.90 18.00
26.60 18.70
27.30 19.40
28. 00 20.10
28.70 20.80
20.40 21. 40
30.00 22.10
23.00
24.60
25. 30

0

6.40

17.00 9.10
17. 70 9.90
18. 40 10.50
27.00 19. 10 11.20
27.70 19.80 11.90
168.
28.40
18.
$124....... 29.10 20.50 12.60
21.20 13.20
29.80 21.80 13.90
30. 40 22.80 14 60
25.00
12.
25.70
1648....... 26.30
116

0
0

0

1.90

2.60
3.30

4.00
4.60
5.30

.00
7.40
8. 10
8. 70
9.40
10. 10
10.80
11.60
12.20
1280
1 60
6.70

14.20

0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0
0

0
0
.10
.80
1.580
2.20
2.90
8.60
4.20
4.90
6.60
0.30

13.40

9more

566

59 STAT.

PUBLIC LAWS-OH. 453-NOV. 8, 1945

If the payroll period with respect to an employee Is monthly-Continued
And the number of withholding exemptions claimed I-

And the wages are-

At least

But ea
than

0

9

8

4

1

mor

The amount of tax to be withheld shall be-

2D
20......

28-.......

67.80

16.30
16.90
18.00
19.30
20.70
22.10
23.40
24.80
26.k20
27.60
28.90
30.30

8.30
9.00
10.10
11.40
12.80
14.20
15.60
16.90
18.30
19.60
21.00
22.40

.40
1.10
2.10
3.60
4.90
6.20
7.60
9.00
10.30
11.70
13,10
14.50

0
0
0
0
0
0
0
1.10
2.40
3.80
&.20
6.50

40.40

49.10

31.70

23.70

16.80

7.90

$7.00
7.70

33.20

25.10
34.70 28.50
38.20 27.80
37.70 29.20
30.20 30.60
40.70 32.00
42.20 33.50
43.70 35.00
45.20 38.50
47.80 39.10
51.60 42.90
65.30 4860
6.10 50.40
62.90 64.20
68.60 67.90
70.40 61.70

41.00
43.40

44.90
46.40
47.90
49.40
50.00
62.4
63.
5.5
60.30
64.10

67.80
71.60
76.30
79.10

82.90 74.20 65.:50

$0

$0

0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0

0

0

0

0

0

0

0

so

0
0
0
0
0
0
0
0
0
0
0
0

$0

16.60

24.20
24.90
2&.90
27.30
28.60
30.00
31.40
32.80
34.30
35.80
37.30
38.90

50.60
336.......59.30
4....... 60.80 62.10
36.......
62.......O630
63.60
44 .......
5810
$352.......360.......63.80
$360....... $368......68.30 6660
58.10
.
. $376...... 6&.80
84....... 88.30 69.60
7
$392...... 89.80 61.10
.
400....... 71.30 62.60
.......
420....... 73.90 65.20
440....... 77.70 89.00
..
20..
460....... 81.50 72.80
40-....
$480....... 85.20 76.50
60- .
0....... 89.00 80.30
...
80-.......
20....... 92.80 84.10
$0.......
96.50 87.80
40........
20..
100.30 O1.60
0..
-...
8....... 104.00 95. 30
60...
....... 107.80 99.10
80
.40.......113.40 104.70
$800.....
$840$.680....... 121.00 112.30
720....... 128.50 119.80
80...
60 ....... 138.00 127.30
720 ."....
143. 50 134.80
..
760.......
28.......

$0

$0

23.50

$22.80 $14.90

.......
228....... $3. 30 $30.70
$224
--. 232....... : 40.10 31.40
23.....
40.80 32.10
232 240....... 41.60 32.90
236.......
248....... 4270 34.00
240$.......
35.50
25.......44.20
248.......
24....... 45.70 37.00
256.......
8.50
-26.....272.-...47.20
280.......48.70 40.00
2.......
288:........ 0.20 41.50
280.---.
2D6....... 61.80 43.00
288.......
63.30 44.50
296......$304.......
12....... 54.80 48.10
-.
47.60
12$.......3205.......K30

28

0

0

2.70

0

1.40

17.20
0.30
18.60 10.60
19.90 1200
21.30 13.40
22.70 14.70
24.00 1.10
25.40 17. 50
26.80 18.80
28.10 20.20
30. to 22.0
34.20 26.00
37.90 29.50
41.70 33.00
46.60 30.70
49.20 40.50
53.00 44.30

13.60

6.70

17.00
20.50
23.90
27.30
30.70
34. 40
38.10
43.80
51.30

9.10
12.50
18.00
19.40

1.20
4.60
8.00
11.60

68.40
73.90

26. 20
29.60
35.10
42.60
50.10
57.60
65.20

18. 30
21.70
28.90
33.90
41.40
48.90
50.50

81.40

72.70

64.00

96.50

87.70

79.00

$80.......

2

$20.......

$00.......

0

61. 80
65.60

105.20

113.00

131.30 122,60

0

21.60

25.00
28.40
31.80
35.60

0
0
0

0
0
0
0
0
0
0
0
0

.30
1.60
3.00
4.40
6.80
10.20

$840.......

166.10 167.40 148.70 140.00

0

0

8.80
8.20
9.60
10.90
1130
14. 70
18.10

5.50

43. 10
48.90
61.20 62.50
08.70 60.00
78.20 67.50
83.80 75.10
91.30 82.60
. 151.10 142.40 133.70 124.90 11.20 107.50 08.80 90.10
40
8.......M158.60 149.90 141.20 132.50 123.80 115.10 106.30 97.60

$00.......

0

0

0
0
0
0
0
0
0
0
2.30

4.10

M70 48.00 39.30

860 77.90000. 20 60.650
90.40 81.70 73.00 64.30
98.00 87.30 78.60 60.90
103.60 94.80 88.10 77.40
111.10 102.40 93.70 85.00
118.60 100.90 101.20 92.50
128.10 117.40 108.70 100.00

0

0

22.80 14.90

58.80

80. 20

88.90

71.50

173.60 164.90 16.20 147.50 138.80 130.10 121.40 112.70 104.00 95.30 8.60
163.80 155.00 148.30 137.60 128.90 120. 20 111.50 102.861 94.10

1,000"-. 181.20 172.50

19 percent of the excess over $1,000 plus-

$1,000 and over........184.90 178.20 1167.50 1880 1150.10 141.40 1132.70 1124.00 1115.30 1106.0197.90
If the pay-roll period with respect to an employee is a daily pay-roll period or a
miscellaneous payroll period
And the number of withholding exemptions claimed Is-

And the wages dl*
vided by the nom-

ber af days in such
period are-

But less
than

0

1

.00.
.25.
.80...

1.76.

1.50.
2.00.
2.25.
2.50.
2.76.

4

110 7

5

6

9

8

o

The amount of tax to be withheld shall be the following amount multiplied by
the number of days in such period
-I

1.40...
1.78.
.00.
2.2.

3

2

G

$0

.30 0
.05
.30
.3W
.10
.40
.15
.48
.20
.25
.60
.25
.66
.30
.2
.85

I.

$0
0
0
0
0

0
.05
.10

1

S-

-

I

-

6

-

IL

0

0
0
0
0
0
0
0

r

14

59 STAT.]

567

SESS.-CH. 453-NOV. 8, 1945

la

79TH OONG.,

If the pay-roll period with respect to an employee is a daily pay-roll period or a
miscellaneous pay-roll period--Continued
And the wages divided by the num.
ber of days In suchi

period are-

At lest

But less
than

And the number of withholding exemptions claimed Is-

0

1

2

314151617

62......1.105

o.60......6.756...... 1.16
.25 ...... 1. 0

8

80
..85

.65

$0

$0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0

3.2 5

.
.10

0

$0
0
0
0
0
0
0
0
0

0

0

.18
0
.20
0
.20
0
.25 0
.30
.05
.35
.10

0
0
0
0
0
0
0
0

1. 45

1. 20

. 90

. 65

. 40

. 16

$9.00 ......

1. 65

1. 30

1. 00

. 75

.560

. 20

8.758......

$0
0
0
0
0
0
0
0

.65
.70
.76
.80
.85
.85
.95

1.60
1.35
1.05
9.00......9.26......
9.26.......9.60......-1.651I. 361.10
.60.......*9......1.70
1.40
1.15
1.20
.75-......10.00.....
1.75
1.45
10.00.....
10.60-.....1. 80
1.65
1.25
10.50.
11.00....-1.90
1.65
1.35
1.75
1.45
11.00..
11. 0
2.00
11.50-.....12.00..... 2.10
1.80
1.65
12.00-....
12.50._.
2.20
1.90
1.65
12.50.
13.00....-2.30
2.00
1.70
13.00
13.50..-..
2.40
2.10
1.80
13.50-$14.00..... 2.60
2.20
1.90
14.00-.....14.50..2.60
2.30
2.00
2.40
2.10
.00....2.65
14.801...
2.76
2.50
2.20
15.00....
.50.
2.86
2.55
2.30
15.50.
.10.00.....
2.65
2.40
16.50
2.95
16.00-..
18.50.....17.00-...3.05
2.75
2.45
3.15
2.85
2.5
17.00.....$17.50.....
2.65
8.25
2.95
17.50.
18.00.....
18.00.....
18.803.....3.35
3.05
2.75
2.85
3.40
3.15
18.50.
19.00.....
2.95
19.60.....
.50
3.25
19.00.....
19.50
.00.....
60
3.30
8.05
3.20
1.00.....
3.76
3.45
20.00-..
21.00
.00...
3.95
3.65
3.35
4.15
3.85
3.55
2.00
.00..
23.00.
.00... 4.30
4.05
3.76
24.00 .....
.00..... 4.60
4.20
3.95
.00.
.00....
4.70
4. 40 4.10
p.00
.00..... 4.00
4.60
4.1
.00...
.00....
6.05
4.80
4.50
2.00.....
&.25
4.95
4.70
.00.....
&.15 4.85
29.00.....
6.45

.70

.80
.80
.85
.90
.95
1.05
1.15
1.25
1.35
1.45
1.5
1.60
1.70
1.80
1.90
2.00
2.10
2.20
2.30
2.40
2.45
2.5
2.65
2.75
2.90
3.10
3.25
3.46
3.65
4.00
4.20
4.40
4.60

.46

.15

.25
.50
.5M
.30
.60
.36
.65
.40
.70
.45
.80
.56
.90
.60
.95
.70
1.05
.80
1.15
90
1.25
.95
1.35
1.05
1.45
1.16
1.25
1.50
1.60
1.35
1.70
1.45
1.20
1.50
t1.1') 1.60
2.00
1.70
1.80
2.10
2.20
1.90
2.30
2.00
2.35
2.10
2.45
2.20
2.60
2.30
2.80
2.50
3.00
2.70
3.15
2.90
3.35
3.05
3.75
3.4
3.76
3.45
3.90 3.65
4.10
3.80
4.30
4.00

0
0
. 05
.10
.15
.20
.30
.35
.45
.66
.60
.70
.80
.90
.95
1.05
1.16
1.25
1.35
1.40
1.50
1.60
1.70
1.80
1.90
2.08
2.20

140
2.60
180

0

0

i 0
0

0
0
0
0
0
0

.50 ......

1.25

00

.40
.45
.50
.60
.65
.60

0

.90
.95
1.00
1.05
1.10
1.15

$0......
8.75......1.50

0

. 2 53 0
.35

.00......
.25......1.25
7.25......7.-0-......1.30
7.80......7.76 .....
1.35
7.75......
.00......
1.40
8.00......
8.25......
1.40
8

0

$0
0
0
0
0
0
0
0
0

5
..00

....
.
6.
10.76......7.00......1. 20

9.25......-

9

me

shall be the following
The amount of tax to be withheld of days in such period amount multiplied by
the number

$3.75......$4.00......$0.65$0.40$0.15$0
$4.00......$4.25------.70
.45
.200
$4.25.......
.....-. 76
.50
.25
0
$4.60 ...... 54.76.
.
80
.65
.25 0
$4.75 ......
500......
.85
.65
.30
.05
$5.00......
.25..------.
90
.60
.35
.10
.15
.40
.65
.90
...... $5.50-......
.25
.20
.95
.45
$0......$5.76...... .70
$5.76......$.00------1.00
.75
.60
.20
6.0......

8

$0
0
0
0
0
0
0

$0

0

0
0
0
0
0
0
0
0

0
0

0
0

0
0
0
0
0
0

0
0
0
0
0
0

0

0

0

0

0

0

0

0

0

0

0

0
0
0
0
0
0

.10
.20
.25
.35
.45
.65
.60
.70
.80
.85
.95
1.05
1.15
1.25
1.30
1.40
1.50
1.60
1.75
1.95
2.10
2.30

1.0

315 9670
2.15
100
3.35
3.05
3.6 83.25
3.76
3.45

0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0

.10
.20
.26
.35
.45
.M
.60
.70
.80
.86
,95
1.05
1.15
1.25
1.30
1.45
1.65
1.85
2.05
2.20
2.40
2.60
2.80
2.95
3.15

0

0
0
0
0
0
0
0
0
0
0
0
0
.10
.20
.26
.35
.46
.80
.60
.70
.80
.85
.95
1.05
1.20
1.35
1.65
1.76
.OS
2.10
2.30
2.50
2.70

185

0

0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
.10
.20
.26
.35
.45
.50
.00
.70
.75
.90
1.10
1.25
1.45
1.65

1.85
1.00
220
2.40
2.60

19 percent of the excess over $30 plus-

$30.00 and over.........551 &.25 L951

j1
4.701 4.40f 4.101 3.801 3.865 8.25 I O1 2.70

(c) TEOHNICAL AMrENDmENT.-Section 1622 (h) (1) (0) (relating
to exemptions for withholding) is amended by striking out the words
"a surtax exemption under section 25 (b) (3" and by inserting in
lieu thereof "an exemption under section 25 (b) (1) (C) ".
(d) WrrBHoLDING ;TATEMENT&.(1) Section 1625 (a) (relatin to withholding receipts) is
amended by inserting after "required to deduct and withhold a
tax in respect of the wages of an employee" the following: ",or
who would have been so required if the employee had claimed
no more than one withholding exemption,".

bbbut,

58 Stat. 283.
26 U.S. O.su
1n )(1)

28 U. 80.

(FR.

Supp.

137.
8 U. 8.
26, Stat. 00$ Bupp.
I 1825(a),

1Vt

568
28 U.

PUBLIC LAWS-OH. 4s-NOV. 8, 194

(59

STAr.

(2) Section 1620 (a) and (b) (relating to penalties in connection with withholding receipts) are amended (A) by striking out
"in respect of tax withheld pursuant to this subchapter" in each
of such subsections, and (B)by striking out "receipt" wherever
appearing therein and inserting in lieu thereof "statement".
(e) EFFEOTIVE DATE.-The amendments made by this section shall
be applicable only with respect to wages paid on or after January 1,
1946.

1.
0Supp.

iv, I uIe (a) (b).

Part II-Corporation Taxes
SEC. 121. DECREASE IN CORPORATION SURTAX.

(a) IN GENERAL-Section 15 (b) (relating to the corporation sur-

t. 63, Supp.
IV, J 15 (b).

tax) is amended to read as follows:

"(b) IMPOSITION or TAx.-There shall be levied, collected, and paid
for each taxable year upon the corporation surtax net income of every
as
Sup38. corporation (except a Western Hemisphere trade corporation
6 S
109, and except a corporation subject to a tax imposed
2
d0., Supp. defined in section
by section 281 (a), Supplement G or Supplement Q) a surtax as
I1s1tai. 78x71os.
%s
u.
follows:
"(1) Surtax net incomes not over $25,000.-Upon corporation
s
V 231(a),
Ina. 670.

P.,- 670.thereof.

"(2) Surtax net incomes over $25,000 but not over $50,000.Upon corporation surtax net incomes over $25,000, but not over
$50,000, $1,500 plus 22 per centum of the amount of the corporation surtax net income over $25,000.
"(8) Surtax net incomes over $50,000.-Upon corporation
surtax net incomes over $50,000, 14 per centum of the corporation
surtax net income."
(b) MuTUAL INSURANCE COMPANIES OTHER THAN LIMF OR MARINE.-

stat. 872.

2 U. 5. 0.

26 Us

surtax net incomes not over $25,000, 6 per centum of the amount

(1)Sectionu207c(a) (1).(B)

(relating to surtax on mutual

insurance companies, other than life or marine) is amended to
read as follows:
"(B) Surtax.-A surtax on the corporation surtax net
Sm.G
income, computed at the rates provided in section 15 (b),
except that if the corporation surtax net income is not more
than $6,000 the surtax shall be 12 per centum of the amount
by which the corporation surtax net income exceeds $3,000."
N8Stat. 87.
(2) Section 207 (a) (8) (B) (relating to surtax on interP.
2 U. 8.mo
IVs W(a)<(
I
.
insurers or reciprocal underwriters is amended by striking out
per centum ' and insertingin lieu thereof "28 per centum".
6 .89.1"82
MPANIES.-Section 862 (b) (4)
(c) REGULATED INVESTMENT
U0 . 0 supp
IV, 382 (b)
(
relating to the surtax on regulated investment companies) is amended
by striking out "16 per centum" and inserting in heu thereof "14 per
(a) 6o1t

.

centum".

P61, p. 9*

(d) TAxrzst YEARS To Wmon Arroropw w.-The amendments made
r
by this section shall be applicable with respect to taxable years beginning after December 31, 1945. For treatment of taxable years beginning in 1945 and ending in 1946, see section 131.
SEC. 122. REPEAL OF EXCESS PROFITS TAX IN 1948.
(a) IN G NmAL.-The provisions of subchapter E of chapter 2
aply
bginin

U Stat. Wa.
26 U.S. 0.
762; Supp. ,Vi710- shall not apply to any taxable year beginning after December 31, 1945.
m73.
o
(b) CARRY-BACKS FROM YEARS ArTm 1945, Ero.-Despite the pro-

vis ons of subsection (a) of this section the provisions of subchapter

EC of chapter 2 shall remain in force for the purposes of the determination of the taxes imposed by such subchapter for taxable years
beginning before Jantary 1, 1946, such determination to be made as
if subsection (a) had not been enacted but with the application of

r

q,

79TH CONG., leT SESS.-CH. 453-NOV. 8, 1945

59 STAT.]I

560

the amendments made by subsection (c) of this section and section
ep. 8e.
181 of this Act.
(c) UNusED ExcEss PROFrrS CREDIT FOR TAXABLE YEAR BEGINNING
ArrER DECEMBER 31, 1945.-Section 110 (c) (2) (defining the unused Be Stat. 900. Supp
2 U.a. 0.
excess profits credit) is amended b inserting at the end thereof a Iv, 1710 (0) (C
new sentence reading as follows: "There shall be no unused excess
profits credit for a taxable year beginning after December 31, 1946.
The unused excess profits credit for a taxalle year beginning in 1946
and ending in 1947 shall be an amount which is such part of the
unused excess profits credit determined under the precedin provisions of this paragraph as the number of days in such taxable year
prior to January 1, 1947, is of the total number of days in such
taxable year."
(d) ArrAurTED GRoups.-Subsection (b) shall be applied in the
case of corporations making or required to make a consolidated return
under chapter 1 for any taxable year beginning after December 31, 83 Stag. 4. I86
26 U.
1945, and m the case of a corporation making a separate return for Ant~j~e S. 0 8 d q
p.f5 e
any such taxable year which was a member of a group which made so
e.; po pp.
60.s.,"
or was required to make a consolidated return for any prior taxable
year in such manner as may be prescribed in regulations prescribed
y the Commissioner with the approval of the Secretary prior to
e last day prescribed by law for the making of the return for the
year beginnmg after December 81, 1945.
(e) CLAMS FOR REFuND BASED ON CARRY-BACKS.(1) IN GENERAL.-The first sentence of section 822 (b) (6) Ante, p.*824.
(relating to, periods of limitation with respect to claims for
refund based on carry-backs) is amended to read as follows: "If
the claim for credit or refund relates to an overpayment attributable to a net operating loss carry-back or to an unused excess
profits credit carry-back, in lieu of the three-year period of
limitation prescribed in paragraph (1), the period shall be that
period which ends with the expiration of the fifteenth day of the
thirty-ninth month following the end of the taxable year of
the net operating loss or the unused excess profits credit which
results in such carry-back, or the period prescribed in paragraph
(8) in respect of such taxable year, whichever expires later."

(2)

TAXABLE YEARS TO WHICH APPLICABILE.-The

amendment

made by this subsection shall be applicable to claims for credit
or refund with respect to taxable years beginning after December

81 1940.

(f) DEFoIINIS A'rrRTBUTABLE

TO CAnRY-BACKS.-

(1) Section 276 (d) is amended to read as follows:

AnU, p. 825.

"(d) Nwr OPERATING Loss CARRY-BACKS AND UNUSED EXOE88
PROrrre CREDT CARRY-BACK8.-In the case of a deficiency attributable
to the application to the taxpayer of a net operating loss carry-back
or an unused excess profits credit carry-back, including deficiencies
which may be assessed pursuant to the provisions of section 8180 (b)

or (c), such deficiency may be assessed"(1) in case a return was required under subchapter E of
chapter 2 for the taxable year of the net operating loss or unused
excess profits credit resulting in the carry-back, at any time before
the expiration of the period within which (under section 275 or
subsection (a) or (b) of this section) a deficiency (with respect to
tax imposed either by chapter 1 or by subchapter B or E of
chapter 2) for such taxable year (whichever is the longer period)
ma be assessed; or

"(2) in case a return was not required under subchapter E of
chapter 2 for the taxable year of the net operating loss or unused

Ante, p. 822.
54 8tt. 975.
28 U.a. 0. If71752; Supp. IV1 710-.
783

a

20 U. 5. 0.

27.

83 Stat. 4, 111; 4
Stat. 975.
2.a 0. 4 -see
if
n-W4, 710-75 ;
.
nit

3-421o

~s~AWPW 874.
et, P.

570
53 stat.&

2s u.aS. 0. 1275.

3Stat. 4 104,111
26 U. S.6. i 1-398
600-604; Sup. IV,1
3S21, =o0.

Ante, P. 618 cdseq.;
pp
674, 670, 87.

p. 667 el aeq.; podt

83 stat. 19; 58 Stat,
808.
26 U. S. C., Supp.
IV, 128 (e).
63 Stat. 883.
28 U. 8. 0s.Supp.
IV, f 13 (a) (2).
Ante, pp. 6190, 68.
supra.
5 stat.co9.
2 U. S. 01., Supp.
IV, 11 6 (a).
Supra.

63 stat. 19.
26 U. 8. 0.9 Supp.
IV, 12 (b).
Ante, pp. 61, 688.
Supra.
63 Stat.M8668 Stat.

807.
2 I i0 ,GSupp.
IV, 1162(d) (b.
63 Stat W.
2s . 8. o., SupoP.
IV, 1131 (b).
63 Stat. 72.

PUBLIC LAWS-OH. 453-NOV. 8,1945

[59 STAI.

excess profits credit resulting in the carry-back, at any time before
the expiration of the period within wlich (under section 275 or
subsection (a) or (b) of this section) a deficiency (with respect
to tax imposed either by chapter 1 or by subchapter A or B of
chapter 2) for such taxable year (whichever is the longer period)
ma be assessed."
E2)
FEcrIVE DATE.-The amendment made by this subsection
shall be applicable with respect to all taxable years beginning
after December 31, 1940.
(g) TECHNICAL AMENDMEN s.-Effective with respect to taxable
years beginning after December 81, 1945(1) Section 26 (e) (relating to the credit for income subject
to the excess profits tax) is repealed.
(2) Section 18 (a) (2) (defining "normal tax net income")
i8 amended by striking out "minus the credit for income subject
to the tax imposed by Subchapter E of Chapter 2 provided in
section 26 (e) and".
(3) Section 15 (a) (defining "corporation surtax net income")
is amended (A) by striking out "minus the credit for income subject to the tax imposed by Subchapter E of Chapter 2 provided
m section 26 (e)- and"; and (B) by striking out "(computed by
limiting such credit to 85 per centum of the net income reduced
by the credit for income subject to the tax imposed by Subehapter
E of Chapter 2 in lieu of 85 per centum of the adjusted net income
so reduced),".

(4) Section 26 (b) (relating to the credit for dividends received) is amended by striking out "reduced by the credit for
income subject to the tax imposed by Subchapter E of Chapter
2 provided in subsection (e)".
(5) Section 102 (d) (1) (defining terms for the purposes of
the tax imposed by section 102) is amended by striking out subparagraph (D) thereof.
(6) Section 181 (b) (prescribing certain limitations on the
foreign-tax credit) is amended by striking out paragraph (8)
thereof.
(7) Section 204 (a) (2) (relating to foreign mutual insurance
companies other than life or marine) is amended to read as
follows:
"(2) NORMAL-TAX AND CORPORATION SURTAX NET INCOME OF FOREON INSURANCE COMPANIES OTHER THAN LIFE OR MUTUAL AND
FOREIGN MUTUAL MARINE.-In the case of a foreign insurance com-

pany (other than a life or mutual insurance company) and a
foreign mutual marine insurance company and a foreign mutual
fire insurance company described in paragraph (1) of this subsection, the normal tax net income shall be the net income from

63 Stat. 18 19.
28 U, A. 6., supp.
IV 1286(a),(b).

sources within the United States minus the credit provided in
section 26 (a) and the credit provided in section 26 (b), and the
corporation surtax net income shall be the net income from
sources within the United States minus the credit provided in
section 26 b).)
(h) FISCAL I EAR TAxPAYER.-FOr taxable years beginning in
1945 and ending in 1946, see section 181.
Part III-Fiscal Year Taxpayers
SEC. 131. FISCAL YEAR TAXPAYERS.

68 Stat. 837; 68 Stat.
8o2. a. .- sp
28o1.08.,
ug

(a) INCOME TAxE.-Section 108 of the Internal Revenue Code ig
amended by striking out "1(c)" at the beginning of subsection (0)
and inserting in lieu thereof' (d)1", and by inserting after subsection
(b) the following:

571

SESS.-CH. 453--NOV. 8, 1945
TTH CONG., 1?

59 STAT.]

YEARS BEGINNING IN 1945 AND ENDING IN 194.-In
the case of a taxable year beginning in 1945 and ending in 1946,
the tax imposed by sections 11, 12,18, 14, 15, and 400 shall be an
amount equal to the sum of"(1) that portion of a tentative tax, computed as if the law
applicable to taxable years beginning on January 1, 1945, were
applicable to such taxable year, which the number of days in
such taxable year prior to January 1, 1946, bears to the total
number of days in such taxable year, plus
"(2) that portion of a tentative tax, computed as if the law
applicable to years beginning on January 1 1946, were applicable
to such taxable year, which the number oi days in such taxable
year after December 31, 1945, bears to the total number of days
m such taxable year.
(b) EXOE88 PROrr8 TAx."(c) TAxABr

(1) IN OENERAL.-Section 710 (a) (imposing the excess profits

tax) is amended by inserting at the end thereof the following:
"7)

83stt. ;88iStat.
W8.
28 U. S. 0. I 11-16;
tp
S p I

Ane

4 . 11 -1, 40D
66o6

84 Stat. o75.
20 U. 8. 0., Supp.
MV 1710 (a).

TAXABLE YEARS BEGINNING IN 1946 AND ENDING IN 1940.-

In e case of a taxable year beginning in 1945 and ending in
1946, the tax shall be an amount equal to that portion of a tentative tax, computed as if the law applicable to taxable years
beginning on January 1, 1945, were applicable to such taxable
year, which the number of days in such taxable year prior to
January 1 1946, bears to the total number of days in such taxable year.
(2) TECHNICAL AMENDMENTS.(A) Section 2 (a) of the Tax Adjustment Act of 1945
(relating to the specific exemption) is repealed as of the date
of its enactment.
(B) Section 110 (b) (1) (relating to the specific exemftion) is restored to read as such paragraph read immediate y
prior to the enactment of the Tax Adjustment Act of 1945,
to be effective, as so restored, a if section 2 (a) of the Tax
Adjustment Act of 1945 had not been enacted.
Part IV-Veterans' and Servicemen's Provisions
SEC. 141. ADDITIONAL ALLOWANCE FOR MILITARY AND NAVAL
PERSONNEL.
(a) IN GENERAL.-Section 22 (b) (18) (relating to the exclusion
from gross income for military and naval personnel) is amended to
read as follows:
"(18) ADDITIONAL
PERSONNM.-

ALLOWANCE

FOR

MILITARY

AND

NAVAL

"(A) In the case of compensation received during any
taxable year and before the termination of the present war
as proclaimed by the Presidents for active service as a commissioned officer (or a commissioned warrant officer) in the
military or naval forces of the United States during such

war, or, in the case of a citizen or resident of the United

States, as a member of the military or naval forces of any
of the other United Nations during such war, so much of
such compensation as does not exceed $1,500.
"(B) Compensation received during any taxable year and
before the termination of the present war as proclaimed by
the President, for active service as a member below the grade
of commissioned officer (or commissioned warrant officer) in
the military or naval forces. of the United State4s during
such war."

An,

p. 517.

U4 Stat. 075.
28 U. 8. 0., Supp.
IV, 1710 (b) (1).
Are, p. 617.

85 ta. 814.
2U. .0 Supp.
Iv, 122 o(b)
19.

PUBLIC LAWS-OH. 453-NOV. 8, 1945

572
Ante, p. 671.

63 Stat. 462.
28 U. 8. 0. 371;
Supp. Iv, 378?.

63 Stat. 467.
20 U. S. 0. if 37903802; Supp. IV, 3790
p. 71.

"Tax attributable
to service pay."

63 Stat. 4.
28 U. 8. 0. it 1-M9;
Su~p. IV, jit -421.
Ane .618 Ed
#eq.;
8j57 d *eq.,-post# pp.

dozrni

cer.

oned offi-

6o stat. 01.
28 U. S. (., Supp.
4
ar year."

Sp*.

[59 STATE.

(b) TAXABLE YEARS TO WHICH APPoABLE.-Subparagraph (A)
of section 22 (b) (13), as amended by subsection (a) of this section,
shall be applicable with respect to taxable years beginning after
December 31, 1942; subparagraph (B) thereof shall be applicable
with respect to taxable years beginning after December 81, 1940.
(c) CREDrr8 OR REFUNDS FOR 1941 AND 1942.-If at any time prior
to January 1 1947, the allowance of a credit or refund of an overpayment of the tax for any taxable year beginning after December
31, 1940, and before January 1 1943, is otherwise prevented by the
operation of any law or rule of law (other than section 3761, relating
to compromises), a credit or refund of the overpayment of such tax
to the extent that the overpayment is attributable to the enactment
of this section may nevertheless, be allowed or made if a claim therefor is filed before january 1, 1947.
SEC. 142. DEFERMENT OF CERTAIN TAXES OF VETERANS AND
SERVICEMEN.
(a) IN GENERAL.-Chapter 38 (miscellaneous provisions) is
amended by inserting at the end thereof a new section reading as
follows:
"SEC. 3808. DEFERMENT OF TAX ATTRIBUTABLE TO SERVICE PAY
FOR COMMISSIONED SERVICE AND OF TAX AT1RIBU.
TABLE TO PRE-SERVICE EARNED INCOME.
"(a) DErrIoNs.-As used in this section"(1) TAX ATTI BUTABLE TO SERVICE PAY.-The term 'tax attributable to service pay' means"(A) in the case of a war year for which the taxpayer had
no gross income other than compensation for active service
as a member of the military or naval forces of the United
States, the tax imposed under chapter 1 for such year; or
"(B) in the case of a war year for which the taxpayer had
gross income in addition to compensation for active service
as a member of the military or naval forces of the United
States, the excess of the tax imposed under chapter 1 for
such year over the tax that would have been imposed if such
compensation had beei excluded from oss income;
except th at in the case of a commissione officer (or a commissioned warrant officer) of the regular component of the Army,
Navy, Marine Corps, or Coast Guard, such term shall not apply
to any war year unless, at the time prescribed for the payment of
the tax under chapter 1 for such year, a period of time was being
disregarded under section 3804.
"(2) WAR YEAR.-The term 'war year "(A) when used with respect to the tax attributable to
service pay means any taxable year beginning after December 31, 1989, and before January 1, 1947; and
"(B) when used with respect to the tax attributable to
pre-service earned income means any taxable year beginning
after December 81, 1939, but before January 1, 1942, and
before the taxpayer entered upon active service as a member
of the military or naval forces of the United States, but
does not include any year unless part of the tax imposed by
chapter 1 for such year became due and payable after the
taxpayer entered upon such active service.
"(8)'iTAx ATTRIBUTABLE TO PRE-8ERVICE EARNED

INCOME.-Thle

term 'tax attributable to pre-service earned income' means the
excess of the tax iniposed'b chapter 1 for any war year over the
tax that would have been imposed for such year if there had
been excluded from the net income for such year the amount of

59 S TAT.]I

573

MTR CONG., 1T SESS.-CH. 453--NOV. 8, 1045

the earned net income (as such term was defined in section 25 (a)
(4) as in force with respect to such year, except that in computing such earned net income, compensation for active service in
such forces shall be disregarded).
"(4) FaIr INSTALLMENT DATE.-The term 'first installment
date' means May 15, 1946, in the case of taxpayers released from
active duty in the military or naval forces of the United States
prior to December 1, 1945; and in other cases June 15, 1947 or
the fifteenth day of the sixth month which begins after the date
of the taxpayer's release from active duty in such forces, whichever is the earlier; except that if the first installment date with
respect to.any war year would otherwise occur earlier than the
fifteenth day of the third month following the close of such year,
the first installment date with respect to such year shall be the
fifteenth day of such third month.
"(b) ExTNsIoN OF TIME FOR PAYMENT.-Upon application with
respect to any war year, made prior to the first installment date, and
under regulations prescribed by the Commissioner with the approval
of the Secretary"(1) the time for payment of an amount of the tax under
chapter 1 for such year which is equal to the tax attributable to
service pay for such year and which has not been paid before the
filing of such application; and
"(2) the time for the payment of an amount of the tax under
chapter 1 for such year which is equal to the tax attributable to
pre-service earned income for such year and which has not been
aid before the filing of such application
shalf in lieu of the time otherwise applicable, be as follows: onetwelih thereof on the first installment date and an additional twelfth
thereof every three months thereafter until such tax is paid.
"(0) SUSPENSION OF PERIOD OF LIMITATIoN.-The running of the
period of limitation provided in section 276 (o) (relating to the collection of the tax after assessment) in respect of any tax the time for the
payment of which is prescribed under subsection (b) shall be
suspended for the period beginning with the date of the filing of the
application under such subsection and ending six months after the
date prescribed therein for the payment of the last installment of
such tax.
" (d) ESTIMATED TAx.-If the taxpayer is eligible for the benefits
of subsection (b) with respect to any war year"(1) for the purposes of the application of section 58 with
respect to such year, compensation for active service as a member
of the military or naval forces of the United States may be disregarded in determining the gross income reasonably expected
for such year, and in determining the estimated tax for such
year; and
(2) for the purposes of section 294 (d) the tax for such year
Shall determined as if such compensation were excluded from
be
gross income.

This subsection shall not apply with respect to a taxpayer for any
war year who at the time prescribed for making the declaration of
estimated tax for such year is a commissioned officer (or a commissioned warrant officer) of the regular component of the Army, Navy,
Marine Corps, or Coast Guard.'
(b) REFUND OF INTEREST PAID.-Any interest paid prior to the
date of the enactment of this Act with respect to tax attributable to

service pay for any war year, or with respect to tax attributable to
pre-service earned income for any war year, shall be credited or,

63 Stat. 18.
26 U. S. 0. 25 (a)
Supp.Iv, 2(a)

63 Stat. 4.
2 U.a. 0.
w.I-3;
up.Iif 3-421.
11elp. 618 daseg.;

63 stat. 81.
26 U.S. 0. 19768(0).

67 Stat. 141.
28 U. 8. 0., 8upp.
Ante, p. 59.

88 stat. 37.
28 U. S. 0., supp.
y, 1294(d).
Commissioned offi*
oer.

-I--

574

PUBLIC LAWS--cH. 45s--NOV. 8,1945

[59 $TAT,

refunded if claim therefor is filed with the Commissioner prior to
January 1, 1917.
Part V-Miscellaneous
SEC, 151. REPORTS OF REFUNDS AND CREDITS TO JOINT COMMITTEE ON INTERNAL REVENUE TAXATION.
Ane, p. 623.
Section 3777 (e) (relating to refunds and credits with respect to
tentative carry-back adjustments) is amended by striking out in the
A e, p.622.
heading "Carry-Back", and by inserting after "section 8780 (b)"
Ante p. 626
the folwing:'or under section 124 (k) ".
SEC. 152. EXTENSION OF TREATMENT OF INCOME RESULTING FROM
DISCHARGE OF INDEBTEDNESS.
63 Stat.875;58 St
Section 22 (b) (0) and (10) (relating to the exclusion of income
lt
811 812.
hUS .0 , Su p. fromthe discharge of indebtedness) are amended by striking out
IV, 122 (b (6), (
1945" in each of such paragraphs and inserting in lieu thereof
"1946".
SEC. 153. LOST POSTWAR CREDIT BONDS.
0 Stat. 482.
Section 8 (c) of the Government Losses in Shipment Act, as
31 U. S. O.1738a 0).
amended, is amended b7 inserting before the period at the end
thereof the following: ', and also means any ond issued under
68 Stat.s93e.
section780 of the Internal Revenue Code".
20 U. 8. 0., Supp.
IV, 5780.
Ante, P. 618,

TITLE II-REPEAL OF CAPITAL STOCK TAX AND
DECLARED VALUE EXCESS PROFITS TAX

SEC. 201, REPEAL OF CAPITAL STOCK TAX.
Effective with respect to years ending after June 30, 1945, chapter
63 Stat. 189.
6 (imposing the capital stock tax) is repealed.
26 U. S. 0.jif 12
1207; Supp. 1V, I 120 SEC. 202. REPEAL OF DECLARED VALUE EXCESS PROFITS TAX.
Effective with respect to income-tax taxable years ending after
63 Stat. 111.
B of chapter 2 (imposing the declared
26 U.. 0. 11600-t w June 80, 1946, subchapter
Supp IV, 56W00 see. value excess profits tax is repealed.
SEC. 203. ALTERNATIVE TAX WHERE WAR LOSS RECOVERIES
INCLUDED IN NET INCOME.
Effective with respect to income-tax taxable years ending after
63 Stat. Ill.
e. June 80, 1945, and before July 1, 1946, section 600 is amended by
28 U. . 0. 5
Sup. IV, IsOo.
inserting before the first paragraph thereof "(a) IN GENMAls.Supra
and by inserting at the end of such section a new subsection reading
as following:
"(b) AumNATIVE TAx.-If the net income for the taxable year
includes any amount on account of war loss recoveries under section
so Stat.s853.

26 U. 8. 0., su

V 15127 (0).

127 (c), then, in lieu of the tax computed under subsection (a), the

tax hall be a tax computed as follows:
S
"(1) An amount computed under subsection (a), after
excluding from net income the amount of the war loss recoveries,
plus
"(2) One and one-quarter per centum of the amount of the
war loss recoveries included in the net income or of such portion
of the net income as would be subject to the tat imposed by
subsection (a) in the absence of this subsection, whichever is
the lesser."

59 STAT.]

575

7orH OONG., 1T SESS.-OII. 453-NOV. 8, 1945

TITLE III-EXCISE TAXES
SEC 301. REPEAL OF USE TAX ON MOTOR VEHICLES AND BOATS.
Effective with respect to the period after June 80, 1946 cha ter
83A (imposing a tax on the use of motor vehicles and boats is
repealed.
SEC. 302. FLOOR STOCKS REFUNDS AND TECHNICAL PROVISIONS
RELATING TO REDUCTION OF COMMUNICATIONS TAX.
Chapter 9A (relatin to war taxes and war tax rates) is amended
by inserting at the end thereof the following:
"SEC. 1656. FLOOR STOCKS REFUNDS ON DISTILLED SPIRITS, WINES,
AND CORDIALS, AND FERMENTED MALT LIQUORS.
"(a) IN GENERAL.-With respect to any article upon which tax is
imposed under section 2800,8080, or 8150, upon which internal revenue
tax (including floor stocks taxes) at the rate prescribed in section 1650
has bepn paid, and which, on the rate reduction date (as defined in
section 1659) is held by any person and intended for sale or for use
in the manufacture or production of any article intended for sale,
there shall be credited or refunded to such person (without interest),
subject to such regulations as may be prescribed by the Commissioner
with the approval of the Secretary, an amount equal to the difference
between the tax so paid and the tax that would have been paid if
section 1650 and the 1944 floor stocks taxes had not been applicable,
if claim for such credit or refund is filed with the Commissioner
within thirty days after the rate reduction date.
"(b) LmrrATIOnS o E.IGIBInrY FOR CRmIr OR REIND.-NO person shall be entitled to credit or refund under subsection (a) unless
(1) such person, for such period or periods both before and after the
rate reduction date (but not extending beyond one year thereafter), as
the Commissioner with the approval of the Secretary shall by regulations prescribe, makes and keeps, and files with the Commissioner, such
records of inventories, sales, and purchases as may be prescribed in such
regulations; and (2) such person establishes to the satisfaction of the
Commissioner, with respect to each kind of article for which refund
is claimed by him under this section, that on and after the rate reduction
date and until the expiration of three months thereafter, the price at
which articles of such kind were sold (until a number equal at least to
the number on hand on the rate reduction date were sold) reflected, in
such manner as the Commissioner may by regulations prescribe with
the approval of the Secretary,. the amount of the tax reduction.
(c) Allprovisions of law, including penalties, applicable in respect
of internal revenue taxes on distilled spirits wines, liqueurs and
cordials,- imported perfumes containing distilled spirits, and fermented malt liquors shall, insofar as applicable and not inconsistent
with this section, be applicable in respect of the credits and refunds
provided for in this section to the same extent as if such credits or
refunds constituted credits or refunds of such taxes.
"SEC. 1657. FLOOR STOCKS REFUNDS ON ELECTRIC LIGHT BULBS.
"(a) IN GENERA.-With respect to any article upon which tax is
imposed under section 8406 (a) (10), upon which internal revenue
tax at the rate prescribed in section 1650 has been paid, and which,
on the rate reduction date, is held by any person and intended for sale,
or for use in the manufacture or production of any article intended
for sale, there shall be credited or refunded to the manufacturer or
producer of such article (without interest), subject to such regulations
as may be prescribed by the Commissioner with the approval of the

h&b,

2 U.S. 0., Supp.

IV, ano.

1

Stat 2.es

Supp. IV, 1etlseq.

vu.aS
44 rt & .
2 U. S. 0., Supp.
l6W.

w,

8Stat. 717.

IV

o)be.

&
1 . Supp
iv1a45oo.

676

PUBLIC LAWS-C.

67 Stat. 717.
261..80 Supp.
IV, 13"Ws1
bo).

453-NOV. 8,1945

Secretary, an amount equal to so much of the difference between the
tax so paid and the tax that would have been paid if section 1650
had not been applicable, as has been paid by such manufacturer or
producer to such person as reimbursement for the tax reduction on
such articles if claim for such credit or refund is filed with the Commissioner prior to the expiration of three months after the rate reduction date.
"(b) IBMTArIOWS ON ELIGImarrRon CREDrf OR REmND.-No person shall be entitled to credit or refund under subsection (a) unless he
has in his possession such evidence of the inventories with respect to
which he has made the reimbursements described in subsection (a)
as the regulations under subsection (a) prescribe.
"(c ) All provisions of law, including penalties, applicable in respect
Of the tax imposed under section 8406 (a) (10) shall, insofar as
applicable and not inconsistent with this section, be applicable in
respect of the credits and refunds provided for in this section to the
same extent as if such credits or refunds constituted credits or refunds
of such taxes.
TELEPHONE,
"SEC. 1858. TELEGRAPH,
FACILITIES.

88 S.at.
81.
26 U. . 0., Supp.
y3 Stat. 422.
28 U. 8. 0.,Bu8
IV, I348 (a) ) ()
(3).

l2

11.

[59 STwr.

RADIO,

AND

CABLE

"Notwithstanding section 1650, the rates therein prescribed with
respect to the taxes imposed by section 8465 (a) (1), (2), and (8)
shall continue to apply with respect to amounts paid pursuant to bills
rendered prior to the rate reduction date; and, in the case of amounts
paid pursuant to bills rendered on or after the rate reduction date for
services for which no previous bill was rendered, the decreased rates
shall apply except with respect to such services as were rendered more
than two months before such date; and in the case of services rendered
more than two months before such date, the provisions of sections
1650 and 8465 in effect at the time such services were rendered shall
be applicable to the amounts paid for such services.
"SEC. 1659. DEFINITION OF 'RATE REDUCTION DATE'.
"For the purposes of this chapter the term 'rate reduction date'
means the first day of the first month which begins six months or
more after the date of the termination of hostilities in the present war."
SEC 303. CONTINUATION OF POWER OF SECRETARY OF THE TREAS.
URY TO AUTHORIZE GOVERNMENT EXEMPTION FROM
CERTAIN EXCISE TAXES.

68 Stat. 88.
28 U. S. 0.,9 8

IV, notes fol.

a

347$41,0 344

323I
376

.

Section 807 (c) of the Revenue Act of 1948 (relating to power of
Secretary with respect to Government exemption from certain excise
taxes) is amended by striking out the last sentence thereof.

TITLE IV-SOCIAL SECURITY TAXES
SEC. 401. AUTOMATIC INCREASE IN 1946 RATE NOT TO APPLY.
IV

1400.

stat

IVy (-1410.

8p

(a) Clauses (1) and (2) of section 1400 of the Federal Insurance
Contributions Act (Internal Revenue Code, see. 1400) are amended
to read as follows:
"(1) With respect to wages received during the calendar years
1989, 1940, 1941, 1942, 1943, 1944, 1945, and 1946, the rate shall
be 1per centum.
"(2) With respect to wages received during the calendar years
1947 and 1948 the rate shall be 21/ per centum."
(b) Clauses (1; and (2) of section 1410 of such Act (Internal

h

577

59 STAJ 79T a OONG., leT 8SS.-OHS. 45344, 456--NOV. 8,9, 1945

Revenue Code see. 1410) are amended to road as follows:
waged dingthe calendar years
"(1) With rpcto
1 9S, 19 1; 1945, an 1946, the rate shall
S,
bel. rc;Vtitum
(7With respect to wages paid: during the calendar years
oentwum.".
1947 and 1948, the rate shall be Spr
Approved November 8, 1945, 5:17 p.m.
[CHAPTER 454]

AN ACT
into the Trasury of the Philpines certain Philippine
To provide for covedng
fuNdB in the Treasgry of the United =tte.

entatiives of the
Be it enacted by the Seate and House of Be
United S8tate of America in (onges aeemed, Tat notwithstanding an other provision of law the proceeds of the excise taxes
by section 2470 of the internal Revenue Code, and of the
imp
import taxes imposed by sections 2490 and 2491 of the Intektal'Revenue Code, heretofore or hereafter collected which but foir the enactment of this Act would have been required to be held in separate or
special funds and paid into the Treasury of the Philippines, together
with any moneys -which but for the enactment of this Act -would be
authorized to be appropriated in accordance with section 508 of the
Sugar Act of 1937, as amended, including the unexpended balance of
the amount subsequently appropriated under Publio Law 871, Seventy-seventh 'Congress, and any accruals of any of the foregoing
shal immediately paid into the general funds of the Treasury of
the Philippines to be used for the benefit of the people and government of the Philippine Islands as they may by law provide.
Approved November 8, 1945.
[CHAPTER 4586]

AN ACT

To amend the Civil Service Retirement Act approved May 29, 1930, as amended,
in order to protect the retirement rights of persons who leave the service-to
enter the armed forces of the United States.

Be it enacted by the Senate an House of Repsrentatives of the
United States of America in Congrees assem led,That section 5 of
the Civil Service Retirement Act of May 29, 1980, as amended, is
amended by adding after the second paragraph thereof a new pargra h as follows:
# oNofficer or employee to whom this Act applies who during the
period of any war or of any national emergency as proclaimed by
the President or declared by the Congress has left or leaves his
position to enter the armed forces of the United States shall be considered as separated from such position for the purposes of this Act
by reason of his service with the armed forces of the United States.
This paragraph shall not be so construed as to' prevent the payment
of refuxids as provided b section (a) or 12 (b) of this Act."
Szo. 2. Sections 4, 6, 7, 9, 10, and 12 of the Civil Service Retirement
Act of May 29, 1980, as amended, are amended by striking out the
words "June 80 of each year" wherever they appear in such sections,
and inserting in lieu thereof the words "December 81 of each year":
Provided, That interest shall not be compounded as of December 31,
1945.

668347*-46--P.

hmbbh.-

-- 87

November 8 1945
(8. 12811
(Publo Law 2151
Philipie Islands.
hi*Into Philippine treasury of
certain funds.
83 Stat. 204.
20 U. S. 0. 2470;
upp.IV,247.
63 Stat. 267.
20 U. S.0. 1240,
2491.
80 Stat. 915.
66 Stat. 8s6.

November 9, 1945
(H. R. 32583
[Public Law 216)

oivil Service Re.
tirement Act of 1930,
amendments.
48 Stat. 472.
8 U.S. 0. 1 707.
PWO, p. 621.
Retirement rights
of employee who enter armed forces.

Ref unds.
48 Stat. 474 476.
a U.S. C.,dBupp. IV,
i. 73s 724.
48 Stat. 471.
dt Sq.