Page:United States Statutes at Large Volume 58 Part 1.djvu/46

 PUBLIC LAWS--CH. 63-FEB. 25, 1944 [58 STAT. Sec. 511. Sec. 512. Sec. 513. Sec. 701. (a) (b) (c) (d) Pod, p. 92 Pob, p. 9S 53 Stat., Part 1. 28U.8.0.;26 U. S. C., Supp. IL. 8Stat. 680. 28U. S. 0, Supp. Po-, p p. 232 647. Sec. 80L Sec. 802. Sec. 901 (a) (b) Renegotiation of war contracts. Terms used. Amendment to section 403 of the Sixth Supplemental National Defense Appropriation Act, 1942. Technical amendments (sec. 3806). Effective date of amendments to section 403 of the Sixth Sup- plemental National Defense Appropriation Act, 1942. TrrLE VIII-REPRICING OF WAR CNTBRACTS Repricing of war contracts. Effective date. TrnrE IX-SOCIAL SECURrIT TAxES Automatic increase in 1944 rate not to apply. Amendment to clauses (1) and (2) of section 1400 of Federal Insurance Contributions Act. Amendment to clauses (1) and (2) of section 1410 of Federal Insurance Contributions Act. Sec. 902. Appropriations to the trust fund. (b) Aor 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, sup- plement, section, subsection, subdivision, paragraph, subparagraph, or clause, the reference shall be considered to be made to a provision of the Internal Revenue Code. (c) MEANING OF TERMS UsED. - Except as otherwise expressly pro- vided, terms used in this Act shall have the same meaning as when used in the Internal Revenue Code. TITLE I-INDIVIDUAL AND CORPORATION IN- COME TAXES AND WITHHOLDING OF TAX AT SOURCE ON WAGES SEC. 101. TAXABLE YEARS TO WHICH AMENDMENTS APPLICABLE. Except as otherwise expressly provided, the amendments made by this title shall be applicable only with respect to taxable years begin- ning after December 31,1943. SEC. 102. ALTERNATIVE TAX ON INDIVIDUALS WITH GROSS INCOME FROM CERTAIN SOURCES OF LESS THAN $3000. (a) IN GEIxE--Section 400 (relating to optional tax) is amended to read as follows: 26 Disclaimed legacies passing to charities (secs. 812 (d) and 861 (a) (3)). (a) Deduction in case of citizens and residents (sec. 812 (d)). (b) Deduction in case of nonresidents not citizens (sec. 861 (a) (3)). (c) Estates with respect to which amendments applicable. Distributions by personal holding companies (sec. 115 (a)). (a) In general (sec. 115 (a)). (b) Effective date. Period of limitations in case of related taxes under chapters 1 and 2 (sec. 3807). (a) In general (sec. 3807). (b) Taxable years to which applicable. TrrLE VI-FEnEiAL Umi3aPLOYM xiNT TAXES Credits against Federal unemployment taxes (sec. 1601). Credit against Federal unemployment taxes for years 1936 to 1942. TrLE VII--RKElOATION OF WAR CONTRACTs Po p. 76. Sec. 601 Sec. 602 Pos, p.7.

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