Page:United States Statutes at Large Volume 65.djvu/572

 538

PUBLIC LAW 183—OCT. 20. 1951

[65

STAT.

Part IX—Miscellaneous Excise Tax Amendments SEC. 491. REDUCTION OF TAX ON TELEGRAPH DISPATCHES. 58 Stat. 61. 26 U.S.C. §1650 Ante, p. 627.

(a) REDUCTION OF TAX.—The table contained in section 1650 (relating to the war tax rates of certain miscellaneous taxes) is hereby amended by striking out the following: "3465 (a)(1)(B) (insofar as it relates to domestic telegraph, cable, and radio dispatches).

Supra. 63 Stat. 422. 26 U.S.C. § 3465.

Domestic Telegraph, Cable, or Radio Dispatches.

16 per centum

25 per centum

(b) EFFECTIVE DATE.—Subject to the provisions of subsection (c), the amendments made by this section shall apply with respect to amounts paid on or after the rate reduction date (as defined in subsection (d)) for services rendered on or after such date. (c) AMOUNTS PAm PURSUANT TO BILLS RENDERED.—The amendments made by this section shall not apply with respect to amounts paid pursuant to bills rendered prior to the rate reduction date. I n the case of amounts paid pursuant to bills rendered on or after the rate reduction date for services for which no previous bill was rendered, the amendments made by this section shall apply except with respect to such services as were rendered more than 2 months before such date. I n the case of services rendered more than 2 months before such date the provisions of sections 1650 and 3465 of the Internal Revenue Code in effect at the time such services were rendered shall be applicable to the amounts paid for such services. (d) RATE REDUCTION DATE.—For the purposes of this section the term "rate reduction date" means the first day of the first month which begins more than 10 days after the date of the enactment of this Act. SEC. 492. EXEMPTION OF CERTAIN OVERSEAS TELEPHONE CALLS FROM THE TAX ON TELEPHONE FACILITIES. (a) TELEPHONE CALLS FROM MEMBERS OF ARMED FORCES I N COMBAT

55 Stat. 714. 26 U.S.C. §3466.

65 Stat. 714. 26U.8.C.§3465(a).

ATite, p. 484.

ZONES.—Section 3466 is amended by redesignating subsection (c) thereof as subsection " (d) " and by inserting after subsection (b) the following new subsection: "(c) No tax shall be imposed under section 3465(a)(1)(A) upon any payment received for any telephone or radio telephone message which originates within a combat zone, as defined in section 22(b) (13), from a member of the Armed Forces of the United States performing service in such combat zone, as determined under such section, provided a certificate, setting forth such facts as the Secretary may by regulations prescribe, is furnished to the person receiving such payment." (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to amounts paid on or after the first day of the first month which begins more than 10 days after the date of enactment of this Act for telephone or radio telephone messages made on or after such date. SEC. 493. EXEMPTION OF FISHING TRIPS FROM TAX ON TRANSPORTATION.

65 Stat. 721. 26 U.S.C.§3469(b).

(a) EXEMPTION.—Section 3469(b) (relating to exemption of certain trips from the tax of transportation of persons) is hereby amended by striking out "or to amounts" and inserting in lieu thereof "to amounts", and by inserting after the words "one month or less" the following ", or to amounts paid for transportation by boat for the purpose of fishing from such boat". (b) EFFECTIVE DATE.—The amendment made by subsection (a) shall apply to amounts paid on or after the first day of the first month which begins more than 10 days after the date of the enactment of this Act for transportation on or after such first day.

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