PUBLIC LAWS-CH. 419-JUNE 25, 1940 Information re- turns. 53 Stat. 64. 26 U. S. C., Supp. V, § 147 (a). Treaty obligations. Taxable years to which applicable. sioner with the approval of the Secretary may by regulations prescribe- "(1) Every individual having a gross income for the taxable year of $800 or over, if single, or if married and not living with husband or wife; "(2) Every individual having a gross income for the taxable year of $2,000 or over, if married and living with husband or wife; "(3) Every estate the gross income of which for the taxable year is $800 or over; "(4) Every trust the net income of which for the taxable year is $100 or over, or the gross income of which for the taxable year is $800 or over, regardless of the amount of the net income; and "(5) Every estate or trust of which any beneficiary is a nonresi- dent alien." (c) INFORMATION RrET-Ns.- Section 147 (a) of the Internal Revenue Code (relating to information at the source) is amended by striking out "$1,000" wherever occurring therein and inserting in lieu thereof "$800". SEC. 8 . TREATY OBLIGATIONS. No amendment made by this title shall apply in any case where its application would be contrary to any treaty obligation of the United States. SEC. 9 . TAXABLE YEARS TO WHICH APPLICABLE. Th'e amendments made by this title, except the amendments made by section 5, shall be applicable only with respect to taxable years beginning after December 31, 1939. TITLE H SEC. 201. INCOME TAX. 53 stat.8. Chapter 1 of the Internal Revenue Code is amended by inserting v,2§ 14 S . ,S. after section 14 the following new section: "SEC. 15. DEFENSE TAX FOR FIVE YEARS. Defense tax. "In the case of any taxpayer, the amount of tax under this chapter Post, p. 974. for any taxable year beginning after December 31, 1939, and before January 1, 1945, shall be 10 per centum greater than the amount of tax computed without regard to this section. In no case shall the effect of this section be to increase the tax computed without regard to this section by more than 10 per centum of the amount by which the net income exceeds such tax. For the purposes of this section, the tax computed without regard to this section shall be such tax before the application of the credit provided in section 31 ('foreign tax credit'), and the credit provided in section 32 (taxes withheld at the source)." SEC. 202. RATES OF WITHHOLDING. 53 Stat. 60. 26 U. S. C., Snpp. V, 143. Rates until January 1945. Section 143 of the Internal Revenue Code is amended by insert- ing at the end thereof the following new subsection: "(h) RATEs UNTL JANUARY 1945.- For the period after June 25, 1940, and before January 1, 1945, the rate provided in this section and section 144, of 15 per centum shall be 161⁄22 per centum. This subsection or section 15 shall not apply in any case where its opera- tion would be contrary to any treaty obligation of the United States, [54 STAT.