Page:United States Statutes at Large Volume 58 Part 1.djvu/45

 78TH CONG., 2D SESS.- CH. 63-FEB. 25, 1944 Sec. 308. Floor stocks taxes. (a) Distilled spirits (sec. 2800). (b) Fermented malt liquors (sec. 3150). (c) Wines (sec. 3194). Sec. 309. Drawback on distilled spirits. (a) Distilled spirits exported (sec. 2887). (b) Distilled spirits used in manufacture of certain nonbeverage products (sec. 3250 (1) (5)). (c) Distilled spirits with respect to which applicable. (d) Time of eligibility for draw-back with respect to distilled spirits used in manufacture of certain nonbeverage prod- ucts (sec. 3250 (1) (1)). (e) Time for filing claim for draw-back with respect to distilled spirits used prior to effective date of title III of Act. Sec. 310. Exemptiop of silver-plated flatware from tax on jewelry (sec. 2400). Sec. 311. Repeal of manufacturers' excise tax on vacuum cleaners (sec. 3406 (a) (3)). TITLE IV-POSTAL RATES Po,4 p.69. Sec. 401. Effective date of Title IV. Sec. 402. First class mail. (a) Increase in rate for local delivery. (b) Increase in rate for air mail. Sec. 403. Increase in rate for fourth class mail. Sec. 404. Increase in rate for money orders. Sec. 405. Increase in fees for registered mail. Sec. 406. Increase in fees for insured mail. Sec. 407. Receipts on registered mail and insured mail Sec. 408. Collect-on-delivery service. (a) In general. (b) Effecting delivery upon changed terms. (C) Demurrage on collect-on-delivery parcels. Sec. 409. Additional fee for delivery of registered, insured, and collect- on-delivery mail to addressee only. Sec. 410. Termination of increases. (a) In general. (b) Definition of term "termination of hostilities In the present war". TITLE V-MISCELLANEOUS ESTATE TAX AND GIFT TAX AMENDMENTS, AND OTHBI POS, p.71. MISCELLANEOUS AMENDMENTS AND PROVISIONS Sec. 501. Valuation of unlisted stock and securities for estate tax pur- poses (sec. 811 (k)). Sec. 502. Certain discretionary trusts in connection with gift tax. (a) Amendment of Internal Revenue Code (sec. 1000). (b) Amendment of the Revenue Act of 1932. (c) Interest on overpayments. Sec. 503. Use of commissioners In cases before The Tax Court of the United States (sec. 1114). Sec. 504. Retroactivity of seven-year statute of limitations relating to bad debts. Sec. 05. Extension of time in connection with release of powers of appointment. Sec. 506. Repeal of certain provisions of the Current Tax Payment Act of 1943 relating to increased income. (a) In general. (b) Technical amendments. (c) Effective date. Sec. 507. Importation of standard newsprint (a) In general (b) Effective date. Sec. 508. Exemption from tax on playing cards exported for use of armed forces. (a) In general (sec. 1830). (b) Effective date. Sec. 09. Retroactive effect of section 169 of Revenue Act of 1942. (a) In general (b) Certain transferees. Se. 510. Capital gains and losses under declared value excess profits tax. (a) In general (sec. 602). (b) Taxable years to which applicable. 25 58 STAT.]

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