Page:United States Statutes at Large Volume 56 Part 1.djvu/1005

 77TH CONG., 2D SESS.-CH. 619-OCT. 21, 1942 SEC. 608. LUBRICATING OILS. Section 3413 (relating to tax on lubricating oils) is amended by striking out "41/2 cents" and inserting in lieu thereof "6 cents". SEC. 609. TRANSPORTATION OF PERSONS. (a) INCREASE IN RATE. -Section 3469 (a) (relating to tax on trans- portation of persons) and section 3469 (c) (relating to tax on seats or berths) are amended by striking out "5 per centum" and inserting in lieu thereof "10 per centum." (b) EXEMPTION OF MEMBERS OF ARMED FORCES OF UNITED NATIONS FROM TAX ON TRANSPORTATION OF PERSONS, ETC.- Section 3469 (f) (2) (relating to exemptions from the tax on transportation of per- sons) is amended by inserting after the words "uniform of the United States" a comma and the following: "or to members of the military or naval forces of any of the other United Nations traveling in uni- form of such nation,". SEC. 610. ORGANS UNDER CONTRACT BEFORE OCTOBER 1, 1941. The tax under section 3404 (d) of the Internal Revenue Code shall not apply to the sale of an organ sold under a bona fide written con- tract entered into before October 1, 1941, and tax paid with respect to the sale of an organ under such a contract may be refunded, subject to the provisions of section 3443 (d) of the Internal Revenue Code. SEC. 611. TERMINATION OF CERTAIN EXCISE TAXES. The taxes imposed by the following provisions shall not apply to the sale, by the manufacturer, producer, or importer, after the effec- tive date of this Title, of the articles taxable under such provisions: (a) Section 3406 (a) (5) of the Internal Revenue Code (relating to tax on electric signs). (b) Section 3406 (a) (7) of the Internal Revenue Code (relating to tax on rubber articles). (c) Section 3406 (a) (8) of the Internal Revenue Code (relating to tax on washing machines). (d) Section 3406 (a) (9) of the Internal Revenue Code (relating to tax on optical equipment). SEC. 612. AFFIXING OF CIGARETTE STAMPS IN FOREIGN COUNTRIES. Section 2112 (c) (relating to requirement of affixing cigarette stamps) is amended by inserting at the end thereof the following new sentence: "If the government of a foreign country permits the revenue stamps of such country to be affixed in the United States to cigarettes manufactured in the United States and imported into such foreign country, then, if cigarettes manufactured in such foreign country are imported into the United States from such foreign coun- try, the importer may, under such rules and regulations as the Com- missioner with the approval of the Secretary of the Treasury may prescribe, have the United States revenue stamps attached to such cigarettes in such foreign country." SEC. 613. EXEMPTION OF INSIGNIA, ETC, USED IN CONNECTION WITH UNIFORMS OF THE ARMED FORCES FROM JEWELRY TAX. The second sentence of section 2400 (relating to exemption from jewelry tax) is amended to read as follows: "The tax imposed by this section shall not apply to any article used for religious purposes, to surgical instruments, to watches designed especially for use by the 65714°-43--PT. I- -62 56 STAT.] 55 Stat. 713 . 26 U. S. C., Supp. I, 3404 (d). 63 Stat. 417. 26 U.S. C. §3443(d). 55 Stat. 717. 26U. S. C., Supp.I, 3406 (a) (5). 55 Stat. 717. 26U. S. C., Supp. I, 3406 (a) (7). 55 Stat. 717 . 26U. S. C., Supp. 1, 3406 (a) (8). 55 Stat. 717 . 26 U. S .C., Supp. 1, 3406 (a) (9). 53 Stat. 232. 26U.8. C . 2112(c). 55 Stat. 718. 26U.S.C., Supp.I §2400. 977 55 Stat. 707. 26 U. S. C., Supp. I, § 3413. 55 Stat. 721. 26U. S. C., Supp. I, § 3469 (a), (c). 55 Stat. 722. 26U. S. C., Supp. I, § 3469 (f) (2).

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