Page:United States Statutes at Large Volume 58 Part 1.djvu/83

 78TH CONG., 2D SESS.-CH. 63 -FEB. 25, 1944 of Chapter 19, only one tax on such article shall be imposed. Where the rates of tax differ, the article shall be subject to tax under that section which imposes the highest rate. "SEC. 1654. TERMINATION OF WAR TAXES AND WAR RATES. "The tax imposed by section 1651 shall not apply with respect to any period commencing on or after the first day of the first month which begins six months or more after the date of the termination of hostilities in the present war. "SEC. 1655. DEFINITION. "For the purposes of this chapter the term 'date of the termination of hostilities in the present war' means the date proclaimed by the President as the date of such termination, or the date specified in a concurrent resolution of the two Houses of Congress as the date of such termination, whichever is the earlier." (b) ErrECIVE DATE OR PERIOD OF CERTAIN INCREASES. -Notwith- standing section 301 of this Act- (1) CABARrr TAX.- The increase made by subsection (a) of this section in the tax imposed by section 1700 (e) of the Internal Revenue Code shall be applicable only with respect to the period beginning at 10:00 A. M . on the first day of the first month which begins more than ten days after the date of the enactment of this Act. (2) BILIARD AND POOL TABLES AND BOWLING ALLEY.--The increase made by subsection (a) of this section in the tax imposed by section 3268 of the Internal Revenue Code shall be effective with respect to the period beginning July 1, 1944, and continuing through June 30 next following the first day of the first month which begins six months or more after the date of the termination of hostilities in the present war (as defined in Chapter 9A of the Internal Revenue Code). (3) TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES.-The increases made by subsection (a) of this section in the taxes imposed by section 3465 (a) (1) of the Internal Revenue Code shall apply only to amounts paid for services rendered on or after the effective date of this title. The increases made by subsection (a) in the taxes imposed by section 3465 (a) (2) and (3) of the Internal Revenue Code shall apply only to amounts paid pursuant to bills rendered on or after the first day of the first month beginning after the effective date of this title for services for which no previous bill was rendered. Where bills rendered on or after such first day include charges for services previously rendered, such increased rates shall not apply to such services as were rendered more than two months before such first day, and the provisions of section 3465 in effect at the time such prior services were rendered shall be applicable to the amounts paid for such services. SEC. 303. PERSONS MAKING FUR ARTICLES FROM PELTS FURNISHED BY CUSTOMER. Section 2401 (relating to the retailers' excise tax with respect to fur articles) is amended by inserting at the end thereof the following: "Where a person, who is engaged in the business of dressing or dyeing fur skins or of manufacturing, selling, or repairing fur articles, pro- duces an article of the kind described in this section from fur on the hide or pelt furnished, directly or indirectly, by a customer and the 55 Stat. 718. 26 U. S. 0., Supp. I, §§ 2400-2411. Ante, p. 61; post, pp. 64,69. Infra. Ante, p. 61 . "Date of the termi- nation of hostilities in the present war." Ante, p. 60. 53 Stat. 190. 26 U. S. C., Supp. III, § 1700 (e). Ante,61; post, p. 273. 55 Stat. 723. 26 U. S. C., Supp. in, § 3268. Ante, p. 61; post, p. 64. Supra. 53 Stat. 422. 26 U. S. C., Supp. IlI, § 3465 (a) (I)-(a) (3). Ante, p. 61. 55 Stat. 718. 26 U. 8. C., Supp. m, §2401. Ante, p. 61 . 63 58 STAT.]

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