74 S T A T. ]
PUBLIC LAW 86-438-APR. 22, 1960
79
Public Law 86-437 AN ACT To amend the Internal Revenue Code of 1954 to exclude from gross income amounts paid by the United States to certain nonresident alien employees or their beneficiaries.
April 22, 1960 [H. R. 135]
Be it enacted by the Senate and House of Representatives of the x United States of America in Congress assembled, That section 402(a) T ameps1. o y E of the Internal Revenue Code of 1954 (relating to the taxability of a tnTst'srtaxa'briuy. beneficiary of an employees' trust) is amended by adding at the end o!'Tl*r-"*;«o^^; ^1
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402(a).
thereof the following new paragraph: " (4) DISTRIBUTIONS BY UNITED STATES TO NONRESIDENT ALIENS.—
The amount includible under paragraph (1) or (2) of this subsection in the gross income of a nonresident alien individual with respect to a distribution made by the United States in respect of services performed by an employee of the United States shall not exceed an amount which bears the same ratio to the amount includible in gross income without regard to this paragraph as— " (A) the aggregate basic salary paid by the United States to such employee for such services, reduced by the amount of such basic salary which was not includible in gross income by reason of being from sources without the United States, bears to " (B) the aggregate basic salary paid by the United States to such employee for such services. I n the case of distributions under the Civil Service Retirement Act (5 U.S.C. 2251), the term 'basic salary' shall have the mean- '^^ ^tat. 743. ing provided in section 1(d) of such Act." SEC. 2. (a) The first sentence of section 402(a)(1) of the Internal Exempt trusts. Revenue Code of 1954 (relating to general rule for taxability of bene- *°^*'^^yficiary of exempt trust) is amended by striking out "paragraph (2)," and inserting in lieu thereof "paragraphs (2) and (4),". (b) Subsection (d) of section 871 of such Code (relating to the tax gj?^""'"^^^ es ^ " * imposed on nonresident alien individuals) is amended to read as esAstar. 278. follows: " (d) CROSS REFERENCES.—
26 USC 871.
"(1) For doubling of tax on citizens of certain foreign countries, see section 891. "(2) For tax treatment of certain amounts distributed by the United States to nonresident alien individuals, see section 402 (a)(4). date. SEC. 3. The amendments made by this Act shall apply only with ^^ff^^^'^^^'^^^^^y respect to taxable years beginning after December 31, 1959. Approved April 22, 1960.
Public Law 86-438 AN ACT To provide for the protection and preservation of the Antietam Battlefield in the State of Maryland.
^p^jj 22, 1960 [H. R. 1805]
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Secretary Antietam Esattieof the Interior is authorized to acquire such lands and interests in ^'pres'^^ation. land and to enter into such agreements with the owners of land on behalf of themselves, their heirs and assigns with respect to the use thereof as the Secretary finds necessary to preserve, protect and improve the Antietam Battlefield comprising approximately 1,800 acres in the State of Maryland and the property of the
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