Page:United States Statutes at Large Volume 46 Part 1.djvu/632

 SEVENTY-FIRST CONGRESS. SEss. II. CHs. 494, 495. 1930. 589 CHAP. 494 .-An Act To amend section 305, chapter 8, title 28 of the United S tates Code relative to the compilati on and printing of the opinions of t he Court of Customs and Patent Appeals. Be it enacted by the Senat e and Hous e o f Repr esentative s of the United States o f America in Congress assembled, That the second sentence of section 305 (Jud . C., sec . 192) of chapter 8 of title 28 of the United States Code be amende d to re ad as f ollows " The reporter of the Court of Customs and Patent Appeals shall prepare and transmit- " (1) To the Secretary of the Treasury, once a week, in time for pr inting in the public ation entit led `Treas ury Decisi ons,' copi es of all opinions relating to customs rendered by the court to that date "(2) To the Commissioner of Patents, once a week, in time for printing in the publication entitled ` Official Gazette,' copies of all opinions relating to patent and trade-mark appeals rendered to that date by said court . " The reporter shall cause to be compiled and published, at least once a year, in such manner as the court shall direct, all of the opinions rendered by said court to that date, together with such d igests and indexes a s the cour t may deem necessary ," Approved, June 16, 1930 . June 16, 1930 . [H . R. 11274 .1 [Public, No . 360 .] Opinions of Court of Customs and Patent Appeals- Vol . 36, p. 1144, amended . U.S.C .,p .902. Tran smitta l by re- porter . 'Treasury Decisions Official Gazette .' Compiled, etc ., a n- nually . June 16, 1930 . [H.J. Res. 340.] [P ub . Res., No. 88.] CHAP . 495 .-Joi nt Re solu tion Exte nding the time for the asse ssmen t, r efund, and credit of income taxes for 1927 and 1928 in the case of married individuals having community income . Resolved by the Senate and House of Representatives of the United Inc ome tax, 1926 . St ates o f A merica in Congress as sembled, That th e three-yea r period Vol. 44, pp.58,66, of limitation provided in section 277 of the Revenue Act of 1926 a roseC ., Supp. IV, upon the assessment of income taxes imposed by that Act for the tax- p . 354- able year 1927, and the three- y ear period of limitation provided in sec- up on Period •f assessment, etet on c., tion 284 of the Revenue Act of 1926 in respect of refunds and credits e•iena i aan d nd year refunds of income taxes imposed by that Act for the taxable year 1927 shall mar ried individuals, be extended for a period of one year in the case of any married indi- property in emu icy vidual where such individual or his or her spouse filed a separate income-tax return for such taxable year and included therein income which under the laws of the State upon receipt became community property. SEC. 2. The two-year period of limitation provided in section 275 of the Revenue Act of 1928 upon the assessment of income taxes imposed by Title I of that Act for the taxable year 1928, and the two-year period of limitation provided in section 322 of the Reve- nue Act of 1928 in respect of refunds and credits of income taxes imposed by that Act for the taxable year 1928 shall be extended f or a perio d of one y ear in the case of a ny married individua l where such individual or his or her spouse filed a separate income-tax r eturn for such taxab le year an d included therein i ncome whic h under the laws of the State upon receipt became community property. SEC. 3 . The peri ods of lim itations e xtended by this join t resolu- Limitations consid. ered as included in tion shal l, as so e xtended, be considere d to be pr ovided in sections Revenue Acts of 1926 277 and 284 of the Revenue Act of 1926 and sections 275 and 322 of and 1928. the Reven ue Act of 1928, respe ctively. SEC. 4 . Nothin g herein s hall be co nstrued as extending any period re Noexpi edlimitation of limitation which has expired before the enactment of this joint resolution. App roved, June 16, 1930. Similar extensions for taxable year of 1928 . Vol. 45, pp. 856, 861. U. S. C., Supp . IV, p.408.

�