Page:United States Statutes at Large Volume 52.djvu/618

 52 STAT.] 75TH CONG., 3D SESS.-CH. 289-MAY 28, 1938 SEC. 811. TRAVEL ALLOWANCES IN HAWAII. Whenever by or under authority of law actual expenses for travel may be allowed to officers and employees of the United States, such allowance, in the case of travel after the date of the enactment of this Act on inter-island steamships in the Territory of Hawaii, shall not exceed the rate for accommodations on such steamships equivalent as nearly as may be to the lowest first-class accommoda- tions on transpacific steamships. The maximum fixed by this section shall be in lieu of the maximum fixed by section 10 of the Treasury and Post Office Appropriation Act for the fiscal year ending June 30, 1934 (47 Stat. 1516). SEC. 812. RETROACTIVE EXCLUSION OF GAIN FROM PURCHASE OF PERSONAL PROPERTY WITHIN THE UNITED STATES AND SALE WITHIN POSSESSION. Section 119 (e) of the Revenue Act of 1936, of the Revenue Act of 1934, of the Revenue Act of 1932, and of the Revenue Act of 1928, and section 217 (e) of the Revenue Act of 1926, are amended by striking out of the last sentence "purchase of personal property within the United States and its sale within a possession of the United States or from the". The amendments made by this section to the respective Acts amended shall be effective as to each of such Acts as of the date of enactment of such Act. SEC. 813. REMISSION OF INTEREST AND PENALTIES ON TAXES IMPOSED BY THE REVENUE ACTS OF 1917 AND 1918 UPON CITIZENS IN A POSSESSION OF THE UNITED STATES AND CERTAIN DOMESTIC CORPORATIONS. (a) Income, war-profits, and excess-profits taxes imposed by the Revenue Act of 1917 or the Revenue Act of 1918 for any taxable year shall, in the case of the following taxpayers, be assessed, col- lected, and paid, without the assessment, collection, or payment of interest incurred prior to July 1, 1939 or of penalties, additional amounts, or additions to tax, incurred prior to the date of the enactment of this Act: (1) Individuals who were bona fide residents of a possession of the United States for more than six months during such taxable year and who were taxable as citizens of the United States; and (2) Persons who for such taxable year would have been entitled to the benefits of section 262 of the Revenue Act of 1921 had such section formed a part of the Revenue Act of 1917 or the Revenue Act of 1918. (b) If, in the case of taxpayers described in subsection (a), any tax referred to in such subsection is not paid on or before June 30, 1939, then, notwithstanding the provisions of subsection (a) of this section, interest at the rate of 6 per centum per annum shall be collected on such unpaid amount from such date until it is paid. (c) No distraint or other proceeding for the collection of such taxes shall be made, begun, or prosecuted prior to July 1, 1939. (d) Any interest, penalties, additional amounts, or additions to tax paid within two years preceding the date of the enactment of this Act by any taxpayer described in subsection (a) with respect to income, war-profits, or excess-profits taxes imposed by the Revenue Act of 1917 or the Revenue Act of 1918 for any taxable year, shall be refunded or credited without interest, if claim therefor is filed by such taxpayer prior to July 1, 1939. 36525°--38 -37 577 Travel allowancesin Hawaii. Accommodationson inter-island steam- ships. 47 Stat. 1516. Retroactive exclu- sion of gain from pur- chase of personal prop- erty within United States and sale within possession. 49 Stat. 1695; 48 Stat. 717; 47 Stat. 210; 45 Stat. 828; 44 Stat. 31. 26 U. S. C., Supp. m, § 119 (e). Remission of in- terest and penalties on designated taxes upon certain taxpayers. 40 Stat. 300, 302, 1058, 1088 . 42 Stat. 271. Interest on unpaid taxes. Collection proceed- ings, limitation. Refund or credit of interest, etc., paid.

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