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 70

STAT.]

23

PUBLIC LAW 4 1 4 - F E B. 20, 1956

" (a) If the annual rent paid by the United States is computed in accordance with subparagraph (1) hereinabove, then and in that event the United States shall pay no part of such costs; " (b) If the annual rent paid by the United States is computed in accordance with subparagraph (2) hereinabove, then and in that event the United States shall pay to the city of Newark or if the property is then under lease, then to the city's then lessee three-fifths of such costs; and "(c) If the annual rent paid by the United States is computed in accordance with subparagraph (3) hereinabove, the United States shall pay to the city of Newark or, if the property is then under lease, then to the city's then lessee so much of the said costs as is the same proportionate part of the total of such costs as the annual rental paid by the United States (less $60,000) is of the annual fair rental value. "In the computation of restoration costs damage caused by reasonable wear and tear, by action of the elements, or by circumstances beyond the control of the United States other than acts of war or of enemies of the United States, shall be excluded. "If the United States and the city of Newark or its then lessee are unable to agree on the fair and reasonable restoration costs, then said costs shall be determined by the United States District Court in and for the District of New Jersey in accordance with the provisions of this Act and jurisdiction is conferred on that court for such purpose." SEC. 2. Nothing contained in this Act shall impair, or be construed to impair, in any manner whatsoever, any other right or rights the United States may now or hereafter possess to condemn, seize, lease, or otherAvise take over the property in accordance with the applicable l^rovisions of the laws of the United States. SEC. 3. The Secretary of the Army is authorized to execute a supplement to the contract of sale entered into with the city of Newark, New Jersey, pursuant to the Act of June 20, 1936, in order to make effective the amendments made to said Act by this Act, but, in any event, the deed to be delivered to said city by the United States upon receipt of the final payment of the purchase price shall conform to these amendments. Approved February 18, 1956. Public Law 414

R i g h t s of U. S.

Contract supplement.

CHAPTER 63 AN ACT

February 20, 1956

To amend section 208(b) of the Technical Changes Act of 1953, and for other purposes.

[H. R. 2667]

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) section 208 (b) of the Technical Changes Act of 1953 is amended by striking out "1950" and inserting in lieu thereof "194:7''. (b) The amendment made by subsection (a) shall be effective as if enacted as a part of section 208(b) of the Technical Changes Act of 1953. SEC. 2. Section 2053 of the Internal Revenue Code of 1954 (relating to deductions from the gross estate for expenses, indebtedness, and taxes) is hereby amended by redesignating subsection (d) to be subsection (e) and by adding after subsection (c) a new subsection as follows: "(d)

CERTAIN STATE DEATEI TAXES.— "(1) GENERAL RULE.—Notwithstanding the provisions of sub-

section (c)(1)(B) of this section, for purposes of the tax imposed

T e c h n i c a l C h a n g e s Act of 1953» amendment. 67 Stat. 624. Effect! vity.

68A Stat. 390. 26 USC 2053.

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