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 54 STAT.] 76TH CONG. , 3 D SESS.-CHS. 307, 313 -JUNE 11, 1940 Subsection (d) of section 1532 of said code is hereby amended by changing the period at the end thereof to a colon and adding the following: "Provided further, That an individual not a citizen or resident of the United States shall not be deemed to be in the service of an employer when rendering service outside the United States to an employer who is required under the laws applicable in the place where the service is rendered to employ therein, in whole or in part, citizens or residents thereof; and the laws applicable on August 29, 1935, in the place where the service is rendered shall be deemed to have been applicable there at all times prior to that date." The amendments in this section shall operate in the same manner and have the same effect as if they had been part of the Internal Revenue Code when that code was enacted on February 10, 1939, and as if they had been part correspondingly of subsections (b) and (d) of the Carriers Taxing Act of 1937 (50 Stat. 435) when that Act was enacted on June 29, 1937. Approved, June 11, 1940. 265 53 Stat. 182. 26 U. S. C., Supp. V, § 1532 (d). Proviso. Individuals not deemed in service of employer. Laws applicable. Amendments, oper- ation and effect. 50 Stat. 436. 45 U. 8. C., SuPp. V, § 261 (b), (d). [CHAPTER 313] AN ACT June 11, 1940 Making appropriations for the Navy Department and the naval service for the [H. R.84381 fiscal year ending June 30, 1941, and for other purposes. [Public, No. 588] Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the following sums are appropriated, out of any money in the Treasury not otherwise appropriated, for the Navy Department and the naval service for the fiscal year ending June 30, 1941, namely: TITLE I-GENERAL APPROPRIATIONS NAVAL ESTABLISHMENT OFFICE OF THE SECRETARY MIsSCELLANEOUS EXPENSES For traveling expenses of civilian employees, including not to exceed $7,000 for the expenses of attendance, at home and abroad, upon meetings of technical, professional, scientific, and other similar organizations when, in the judgment of the Secretary of the Navy such attendance would be of benefit in the conduct of the work of the Navy Department; not to exceed $2,000 for the part-time or in- termittent employment in the District of Columbia or elsewhere of such experts and at such rates of compensation as may be contracted for by and in the discretion of the Secretary of the Navy; expenses of courts martial, purchase of law and reference books, expenses of prisoners and prisons, courts of inquiry, boards of investigations, examining boards, clerical assistance; witnesses' fees and traveling expenses; not to exceed $20,000 for promoting accident prevention and safety in shore establishments of the Navy, to be expended in the discretion of the Secretary of the Navy; newspapers and periodi- cals for the naval service; all advertising of the Navy Department and its bureaus (except advertising for recruits for the Bureau of Navigation); costs of suits; relief of vessels in distress; recovery of valuables from shipwrecks; maintenance of attaches abroad. in- cluding office rental and pay of employees, and not to exceed $23,800 (composed of "A" item, $17,500, and "B" item, $6,300) in the aggre- gate or $900 for any one person for allowances for living quarters, Navy Department and naval service, ap- propriations, fiscal year 1941. Post, pp. 292, 604 , 609,875, 971. Post, pp. 202, 604, . 875, 972, 1043. Post, pp. 292, 604, 875, 972. Miscellaneous ex- penses. Experts. Courts martial, etc. Accident preven- tion, shore establish- ments. Living quarters, etc.

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