56 STAT.] 77TH CONG., 2D SESS.-CHS. 199, 200-MAR. 27, 1942 of Commerce, or any bureau or division thereof, may be made avail- able by the Secretary of Commerce to any branch or agency of the Government, the head of which shall have made written request therefor for use in connection with the conduct of the war. The President shall issue regulations with respect to the making avail- able of any such record, schedule, report, return, information or data, and with respect to the use thereof after the same has been made available. No person shall disclose or make use of any individual record, schedule, report, or return, or any information or data con- tained therein contrary to the terms of such regulations; and any person knowingly and willfully violating this provision shall be guilty of a felony and upon conviction thereof shall be fined not exceeding $1,000, or be imprisoned not exceeding two years, or both. SEC. 1403. For purposes of this title the term "person" shall include any individual, partnership, association, business trust, cor- poration, or any organized group of persons, whether incorporated or not. TITLE XV-TIME LIMIT AND SHORT TITLE SEC. 1501. Titles I to IX, inclusive, and titles XI and XIV of this Act, and the amendments to existing law made by any such title, shall remain in force only until December 31, 1944, or until such earlier time as the Congress by concurrent resolution, or the President, may designate, and after such amendments cease to be in force any provision of law amended thereby shall be in full force and effect as though this Act had not been enacted; but no court proceedings brought under any such title shall abate by reason of the termination hereunder of such title. SEC. 1502. This Act may be cited as the "Second War Powers Act, 1942". Approved, March 27, 1942, 3 p. m . Eastern War Time [CHAPTER 200] AN ACT To amend certain provisions of the Internal Revenue Code relating to the production of alcohol. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2883 of the Internal Revenue Code (relating to transfer of spirits at registered distilleries) is amended by adding at the end thereof the following: "(d) Under regulations to be prescribed by the Commissioner and approved by the Secretary, distilled spirits of any proof may be removed in approved containers, including pipe lines, from any registered distillery (including registered fruit distilleries) or internal revenue bonded warehouse to any other registered distillery (including registered fruit distilleries) or internal revenue bonded warehouse for redistillation and removal as provided in (c): Pro- vided, That in case of removals of distilled spirits to any registered distillery (including registered fruit distilleries) for redistillation, the receiving distiller shall undertake to assume liability for the payment of the tax on the spirits from the time they leave the warehouse or distillery, as the case may be: Provided further, That any such spirits of one hundred and sixty degrees of proof or greater may be removed without redistillation from any internal revenue bonded warehouse as provided in (c): Provided further, That such spirits may be stored in tanks in any internal revenue bonded ware- 187 Regulations. Unauthorized dis- closures. Penalty. "Person." Short title. March 27, 1942 [H. R. 6543] [Public Law 5081 Internal Ievenue (ode, amendments. 53 Stat. 335. 26 U. . C. I 283. Ante, p. 17. Removal of spirits for redistillation, etc. Provisor. Tax liability. Spirits of 160° of proof or greater. Storage.
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