Page:United States Statutes at Large Volume 65.djvu/603

 65 STAT.]

PUBLIC LAW 183—OCT. 20, 1951

ninety days after the enactment of this Act. If such consent is withdrawn under the preceding sentence, the tax liability of the affiliated group and its several members for the taxable year shall be determined, assessed, and collected as if such corporation had never joined in the making of the consolidated return. SEC. 614. TIME FOR PERFORMING CERTAIN ACTS POSTPONED IN CASE OF CHINA TRADE ACT CORPORATIONS. Section 3805 (relating to postponement of income tax due dates in the case of China Trade Act corporations) is hereby amended to read A Ti

569

2 u.^s. ^a'§ asos. 6 42 Stat.'849. 15 U. S. G. 5 141.

as follows: "SEC. 3805. INCOME TAX DUE DATES POSTPONED IN CASE OF CfflNA TRADE ACT CORPORATIONS. " I n the case of any taxable year beginning after December 31, 1948, and ending before October 1, 1953, no Federal income tax return of, or payment of any Federal income tax by, any corporation organized under the China Trade Act of 1922 (42 Stat. 849, U.S.C. Title 15, chapter 4), as amended, shall become due until December 31, 1953, but only with respect to any such corporation and any such taxable year which the Secretary may determine reasonable under the circumstances in China pursuant to such regulations as he may prescribe. Such due date shall be subject to the power of the Secretary to extend the time for filing such return or paying such tax, as in other cases." SEC. 615. TREATY OBLIGATIONS. No amendment made by this Act shall apply in any case where its application would be contrary to any treaty obligation of the United States. SEC. 616. REORGANIZATION PLAN NUMBERED 26 OF 1950. The provisions of Reorganization Plan Numbered 26 of 1950 shall ^xj*8*cf^'i 5 U.S.C. 5 133Z-15 be applicable to all functions vested by this Act in any officer, note. employee, or agency of the Department of the Treasury. SEC. 617. CLAIMS UNDER THE RENEGOTIATION ACT. Subsection (a)(4)(D) of the Renegotiation Act, as amended by s o ^ u ^ f c app section 201(c) of the Renegotiation Act of 1951, is hereby amended §1191 (a)(4)(D). by striking out "June 30, 1951," and inserting in lieu thereof "October ^"''' ^- ^• 31, 1951,". SEC. 618. PROHIBITION UPON DENIAL OF SOCIAL SECURITY ACT FUNDS. No State or any agency or political subdivision thereof shall be deprived of any grant-in-aid or other payment to which it otherwise is or has become entitled pursuant to title I, TV, X, or X IV of the Social Security Act, as amended, by reason of the enactment or enforce- ^^f Stat. 620; 6 Stat. 4 ment by such State of any legislation prescribing any conditions under 42 U.S.C. §§ 301which public access may be had to records of the disbursement of any ^351^35^^' ^201-1206, such funds or payments within such State, if such legislation prohibits the use of any list or names obtained through such access to such records for commercial or political purposes. SEC. 619. REMOVAL OF TAX EXEMPTION FROM EXPENSE ALLOWANCES OF THE PRESIDENT, THE VICE PRESIDENT, THE SPEAKER, AND MEMBERS OF CONGRESS. (a) EXPENSE ALLOWANCE OF THE PREsmENT.—Section 102 of title 3 of the United States Code is amended by striking out "no tax liability g^^j Stat. 678; es shall accrue and for which no accounting shall be made by him" and inserting in lieu thereof "no accounting, other than for income tax purposes, shall be made by him".

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