PUBLIC LAWS-CHS. 19-21-MAR. 17, 1941 the gratuity authorized by the Act of June 4, 1920 (41 Stat. 824), as amended by the Act of May 22, 1928 (45 Stat. 710; U. S . C ., title 34, sec. 943). SEC. 2. The provisions of this Act shall be effective as of August 27, 1940. Approved, March 17, 1941. [CHAPTER 20] ANJ ACT' March 17,1941 - [H. R. 3297] To amend the first paragraph of section 22 of the Act of February 23, 1931 (46 [Public Law 17) Stat. 1210). Be it enacted by the Senate and House of Representatives of the f46tat. 1210. United States of America in Congress assembled, That the first para- graph of section 22 of the Act of February 23, 1931 (22 U. S. C. 17), be, and the same is hereby, amended to read as follows: absence, officer d SEC. 22 . That the Secretary of State is authorized, whenever he employees. deems it to be in the public interest, to order to the United States on his statutory leave of absence any Foreign Service officer or Ameri- can employee who has performed three years or more of continuous service abroad: Provided, That the expenses of transportation and subsistence of such officers and employees and their immediate families, in traveling from their posts to their homes in the United States and return, shall be paid under the same rules and regulations applicable in the case of officers and employees going to and return- ing from their posts under orders of the Secretary of State when not on leave: And provided further, That while in the United States the services of such officers and employees shall be available for trade conference work or for such duties in the Department of State as the Secretary of State may prescribe, but the time of such work or duties shall not be counted as leave." Approved, March 17, 1941. March 17, 1941 [}1. J. Ites. 00] [Public Law 181 Internal Revenue Code, amendments. 53 Stat. 20 . 26U. S.C. 27(c). 53 Stat. 43 . 26 U.S. C. 113 (a) (11). 53 Stat. 107. 26 U. S. C. §504 (a). 53 Stat. 107. 26 U.S . C . §504(b). 53 Stat. 108 . 26U.S.C.§504(c) (3) (A). [CHAPTER 21] JOINT RESOLUTION To amend the Internal Revenue Code. Resolved by the Senate and House of Representatives of the United States of America in Congress assembled, That the Internal Revenue Code, as amended, be amended as follows: In section 27 (c), insert "1936 or" before "1937". In section 113 (a) (11), insert "or the Revenue Act of 1938, 52 Stat. 508." after "49 Stat. 1698,". In section 113 (a) (11), insert "or the Revenue Act of 1938" at the end of the third sentence and after "the Revenue Act of 1936" wherever it appears in the last sentence. In section 504 (a), insert "or of section 405 of the Revenue Act of 1938" after "subsection (c) of this section". In section 504 (a), insert "or under Title IA of the Revenue Act of 1938" after "under this subchapter". In section 504 (a), insert "beginning after December 31, 1937" after "any preceding taxable year" In section 504 (b), strike out the period at the end of the subsection and insert in lieu thereof a semicolon. In section 504 (c) (3) (A), insert before the closing mark of parenthesis the following: or, in the case of a taxable year beginning in 1939, by the amount allowed under section 405 (c) of the Revenue Act of 1938 in the computation of the tax under Title IA of such Act for a taxable year beginning prior to January 1, 1939". [55 STAT.
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