Page:United States Statutes at Large Volume 56 Part 1.djvu/998

 PUBLIC LAWS-CH. 619-OCT. 21, 1942 63 Stat. 163 . 26 U. S. C. 1140. 49 Stat. 1750. 7U.S.C.§648(g). 53 Stat. 470. 26U.S. C. 3797(a) (15). proceedings on review. A decision of the Board rendered after January 1, 1943 shall become final in the same manner that decisions of the Board become final under section 1140 of the Internal Revenue Code." (k) SAVING PRovISIoNs.- Section 906 (g) of the Revenue Act of 1936, as in effect prior to the date of enactment of the Revenue Act of 1942, shall remain in effect as to petitions to review decisions of the Board of Review rendered prior to January 1, 1943, but shall not, if any case involving any such petition is remanded for futher proceedings in the Board of Tax Appeals, remain in effect with respect to any further proceedings in such case. (1) This section shall take effect on January 1, 1943. SEC. 511. DEFINITION OF MILITARY OR NAVAL FORCES OF THE UNITED STATES. Section 3797 (a) (15) is amended to read as follows: "(15) MILITARY OR NAVAL FORCES OF THE UNITED STATES.-The term 'military or naval forces of the United States' includes the Marine Corps, the Coast Guard, the Army Nurse Corps, Female, ,the Women's Army Auxiliary Corps, the Navy Nurse Corps, Female, and the Women's Reserve branch of the Naval Reserve. SEC. 512. JOINT COMMITTEE ON INTERNAL REVENUE TAXATION- POWER TO OBTAIN DATA. 3 Stats. :50o, Chapter 48 (relating to joint committee) is amended by adding 26 U. S.C. 915010, jn 01L. at the end thereof the following new section: "SEC. 5012. ADDITIONAL POWERS TO OBTAIN DATA. "(a) The Joint Committee on Internal Revenue Taxation or the Chief of Staff of such Joint Committee, upon approval of the Chair- man or Vice-Chairman, is authorized to secure directly from the Bureau of Internal Revenue (including the Assistant General Counsel for the Bureau of Internal Revenue), or directly from any executive department, board, bureau, agency, independent establishment or instrumentality of the Government, information, suggestions, data, estimates and statistics, for the purpose of making investigations, reports and studies relating to internal revenue taxation. "(b) The Bureau of Internal Revenue (including the Assistant General Counsel for the Bureau of Internal Revenue), executive departments, boards, bureaus, agencies, independent establishments and instrumentalities are authorized and directed to furnish such information, suggestions, data, estimates and statistics directly to the Joint Committee on Internal Revenue Taxation or to the Chief of Staff of such Joint Committee, upon request made pursuant to this section." TITLE VI-EXCISE TAXES SEC. 601. EFFECTIVE DATE OF THIS TITLE. Post, p. 9856. 65 Stat. 708. 26U. S. C., Supp. I, 2800 (a) (l). 55 Stat. 708. 26U.8. C., Supp. I, i 2800 (a) (3). This title shall take effect on the first day of the first month which begins more than 10 days after the date of the enactment of this Act. SEC. 602. DISTILLED SPIRITS. (a) RATE ON DISTnrLLD .Srmrs. - - Section 2800 (a) (1) is amended by striking out "$4" and inserting in lieu thereof "$6". (b) RATz ON IMPORTn PERFUMES CONTArININ ALcoHL--Section 2800 (a) (3) is amended by striking out "$4" and inserting in lieu thereof "$6". [56 STAT.

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