Page:United States Statutes at Large Volume 78.djvu/1453

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[78 STAT. 1411]
PUBLIC LAW 88-000—MMMM. DD, 1964
[78 STAT. 1411]

SUBJECT strategic and Critical Materials Stock Piling Act: Appropriation for effecting provisions._ Disposal of certain materials, congressional approval 1209, 1216, Disposition of certain materials without regard to — Antimony Cadmium Lead Molybdenum Sisal Zinc "Study of Population and Immigration Problems; Population of the United States", printing of additional copies. Subversive Activities Control Board, appropriation for Sugar Act of 1948, appropriation for effecting provisions Sunnyvale, Calif., land conveyance by Navy Department Supplemental Appropriation Act, 1965 Supreme Court of the United States. See under Courts, United States.

Table Rock Dam and Reservoir, Mo., construction of buildings on lands, time extension Tariff Act of 1930: Amendments— Aircraft engines and propellers, exportation Duty-free entries. See under I m ports. Tobacco, exported and returned, prevention of double tax a t i o n.. Particle board, classification under Tariff Commission, United States, appropriation for Tariff Schedules of the United States. For amendments and repeals, see 1930, P.L. 361 in Table 1, "General Legislation", in "Laws Affected in Volume 78", preceding this Index. Tax Court of the United States: Appropriation for Judges, salary increase Tax Rate Extension Act of 1962, Amendment, refund on transportation tax, extension Tax Rate Extension Act of 1964, E x c i s e.. Taxes: Employment taxes, moving expenses, exclusion from wages covered E s t a t e taxes, reversionary or remainder interest in property, time extension for payment

INDEX

1411

Page Page Taxes—Continued Excise taxes. See also individual commodities. 653 Beer, tax rate, extension 237 1217 Cigarettes, tax rate, extension 237 Distilled spirits— Refunds 746 Tax rate, extension 237 993 Interest Equalization T a x Act 809 214 318 Liqueurs and cordials, tax rate, ex324 tension 237 994 Motor vehicles— 319 Rebuilt part s and accessories, exemption.. 1086 T a x rate, extension 237 1218 Perfumes, tax rate, extension 237 Telephone service, general, tax rate, 732 extension 237 Television picture tubes, rebuilt, 869 taxable p r i c e.. 1086 Tobacco, exported and returned, pre759 vention of double taxation 234 1023 Transportation of persons by air, tax rate, extension 237 Wine— Fruit-flavored concentrates, use of. 1085 T a x rate, extension 237 Income taxes— Averaging of income 105 Beryllium, percentage depletion rate 1042 for 860 Capital loss carryovers 99 Charitable, etc., contributions, deduction 43 231 Child care expenses, deduction 49 Collapsible corporations, t r e a t m e n t of certain sales of stock 596 Commerce, Department of, status of 234 gifts to 991 230 Consolidated returns, repeal of additional tax 113 733 Constructive ownership of stock 762 Controlled corporations, reduction of surtax exemption 116 Corporate reorganization 57 Corporations— Foreign expropriation capital loss carryovers 860 375 Reduction of tax, installment pay434 ments, etc 25 Credits— Dividends 31 237 Investment 33 237 Retirement income 33 Cuba, losses from confiscation of property in 128, 237 1077 Dealers in personal property, installment plan reporting 746 129 Deferred payments, interest on 77