Page:United States Statutes at Large Volume 56 Part 1.djvu/829

 56 STAT.] 77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 801 Sec. 456. Period for filing petition extended in certain cases (sec. 1012 (a)). Sec. 457. Overpayment found by Board (sec. 1027 (d)). Sec. 458. Definition of property in United States (sec. 1030 (b)). TITLE V-AMENDMENTS TO PRIOR REVENUE ACTS AND MISCELLANEOUS Pot,p. 94. PROVISIONS Sec. 501. Additional credits for undistributed profits tax. Sec. 502. Stamp tax on certain insurance policies (sec. 1804). Sec. 503. Suit against collector bar in other suits (sec. 3772). Sec. 504. Change of name of Board of Tax Appeals (sec. 1100). Sec. 505. Requirement of filing notice of lien (sec. 3672). Sec. 506. Miscellaneous amendments to stamp tax provisions (sec. 1801, etc.). Sec. 507. Time for performing certain acts postponed by reason of war. Sec. 508. Mitigation of effect of renegotiation of war contracts or disallowance of reimbursement. Sec. 509. Amendment to the Public Salary Tax Act of 1939. Sec. 510. Abolition of Board of Review and transfer of jurisdiction to Board of Tax Appeals. Sec. 511. Definition of military or naval forces of the United States (sec. 3797 (a)). Sec. 512. Joint Committee on Internal Revenue Taxation-Power to obtain data (Chap. 48). TrrLE VI-EXCISE TAXES Po, p. 970. Sec. 601. Effective date of this title. Sec. 602. Distilled spirits (sec. 2800). Sec. 603. Fermented malt liquors (sec. 3150). Sec. 604. Wines (sec. 3030). Sec. 605. Cigars and cigarettes (sec. 2000). Sec. 606. Telephone, telegraph, etc. (sec. 3465). Sec. 607. Photographic apparatus (sec. 3406 (a) (4)). Sec. 608. Lubricating oils (sec. 3413). Sec. 609. Transportation of persons (sec. 3469). Sec. 610. Organs under contract before October 1, 1941 (sec. 3404 (d)). Sec. 611. Termination of certain excise taxes (sec. 3406 (a) (5), (7), '(8), and (9)). Sec. 612. Affixing of cigarette stamps in foreign countries (sec. 2112 (c)). Sec. 613. Exemption of insignia, etc., used in connection with uniforms of the armed forces from jewelry tax (sec. 2400). Sec. 614. Refrigerators, refrigerating apparatus, and air-conditioners (sec. 3405). Sec. 615. Exemption of certain cash registers (sec. 3406 (a) (6)). Sec. 616. Exempt transportation of oil by pipe line (sec. 3460). Sec. 617. Coin-operated amusement and gaming devices (sec. 3267). Sec. 618. Sale under chattel mortgage (sec. 2405 and sec. 3441). Sec. 619. Repeal of certain provisions relating to mixed flour (Chapter 18, Chapter 27). Sec. 620. Transportation of property. Sec. 621. Exemption from processing tax of palm oil used in manufacture of iron or steel products (sec. 2477). Sec. 622. Cabaret tax (sec. 1700 (e)). Sec. 623. Sale and use of toilet preparations by beauty parlors, etc. (sec. 2402 (b)). TITLE VII-SOCIAL SECURITY TAXES Pod,p .81. Sec. 701. Automatic increase in 1943 rate not to apply (sees. 1400 and 1410). TrrLE VIII-RENEGOTIATION OF WAR CONTRACTS Pot, p. 92. Sec. 801. Renegotiation of war contracts. (b) ACT AMENDATORY OF INTERNAL REVENUE CODE;-Except as otherwise expressly provided, wherever in this Act an amendment is expressed in terms of an amendment to a chapter, subchapter, title, supplement, section, subsection, subdivision, paragraph, subpara- graph, or clause, the reference shall be considered to be made to a provision of the Internal Revenue Code. 6.Stas .'rtCl. (c) MEANING OF TERMS UsED.- Except as otherwise expressly pro- -, unpp. L vided, terms used in this Act shall have the same meaning as when used in the Internal Revenue Code. 65714°-43 - -Pr. I- 5

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