Page:United States Statutes at Large Volume 56 Part 1.djvu/405

 56 STAT.] 77TH CONG. , 2D SESS.-CHS. 433-435-JUNE 22, 1942 SEC. 3. Section 46 (h) of the District of Columbia Income Tax Antep.46. Act, as amended, is amended to read as follows: "(h) The term 'business', as used in this Act, shall include the "Business." carrying on or exercising for gain or economic benefit, either direct or indirect, any trade, business, or commercial activity in the District: Provided, however, That such term shall not include the procurement Provi8o. of orders for the sale of personal property by means of telephonic tionsnotinclud communication, written correspondence, or solicitation by salesmen in the District where such orders require acceptance without the District before becoming binding on the purchaser and seller and title to such property passes from the seller to the purchaser without the District; nor the mere submission of bids or the mere acceptance of contracts for the sale of personal property to the United States." SEC. 4. (a) The amendment made by section 1 of this Act shall Effective da be effective with respect to taxable years beginning after December amendments. 31, 1941. (b) The amendments made by sections 2 and 3 of this Act shall be effective as of January 1, 1942. SEC. 5. Article III of title V of the District of Columbia Revenue Inheritane Act of 1937, as amended, is further amended by adding thereto the 53Stat. 1116. D. C. Code following new section: 1616 to 47-1629. "SEC. 16. In all cases where the assessor claims that a decedent was Ate, p. 47. domiciled in the District at the time of his death and the taxing astodomicile. authorities of a State or States make a similar claim with respect to their State or States, the assessor may, with the approval of the Com- missioners, compromise and settle the taxes imposed by this title." SEC. 6. The amendment made by the section 5 of this Act shall Etatesofdee apply to estates of decedents dying before or after its enactment. Approved, June 22, 1942. 377 ransac- led. Ites of e and §§ 47- claims edents. [CHAPTER 434] AN ACT To amend an Act entitled "An Act to establish a uniform system of bankruptcy throughout the United States", approved July 1, 1898, and Acts amendatory thereof and supplementary thereto. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 84 of chapter IX of the Act entitled "An Act to establish a uniform system of bankruptcy throughout the United States", approved July 1, 1898, as amended, (U. S. C., 1940 edition, title XI, section 404), is amended to read as follows: "SEC. 84. Jurisdiction conferred on any court by section 81 shall not be exercised by such court after June 30, 1946, except in respect of any proceeding initiated by filing a petition under section 83 (a) on or prior to June 30, 1946." Approved, June 22, 1942. June 22, 1942 [H. R. 7066] [Public Law 622] Banknuptcy Act of 1898, alllendtllnnt. W)Stat. 69. Termination of juris- diction. 60 Stat. 654, 656. 11U. .c.. 401, 403 (a). [f(' APTElR 435] JOINT RESOLUTION To codify and emphasize existing rules and customs pertaining to the display and use of the flag of the United States of America. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the following codifica- tion of existing rules and customs pertaining to the display and use of the flag of the United States of America be, and it is hereby, estab- lished for the use of such civilians or civilian groups or organizations June 22, 1942 [H. J. Res. 303] [Public Law 623] FlagoftheU.S.A. Display and use. Post, p. 1074.

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