PUBLIC LAWS-CH. 957-AUG. 13, 1946 Real property and tangible personal property. Availability of in- come for expenditure. Liquidation of property. Taxes. Powers of Secretary. Powers of Director General. (d) The Secretary shall hold any real property or any tangible personal property accepted unconditionally pursuant to the authority granted in paragraph (a) of this section and he shall permit such property to be used for the operation of the Service and the perform- ance of its functions or he may lease or hire such property, and may insure such property, and deposit the income thereof with the Secre- tary of the Treasury to be available for expenditure as provided in paragraph (b) of this section. The income from any such real prop- erty or tangible personal property shall be available for expenditure in the discretion of the Secretary for the maintenance, preservation, or repair and insurance of such property and any proceeds from in- surance may be used to restore the property insured. Any such prop- erty when not required for the operation of the Service or the per- formance of its functions may be liquidated by the Secretary, and the proceeds thereof deposited with the Secretary of the Treasury, when- ever in his judgment the purposes of the gifts will be served thereby. (e) For the purpose of Federal income, estate, and gift taxes, any gift, devise, or bequest accepted by the Secretary under authority of this Act shall be deemed to be a gift, devise, or bequest to or for the use of the United States. PART D-AUTHORIZATION TO RETAIN ATroRNEys SEC. 1031. The Secretary may, without regard to sections 189 and 365 of the Revised Statutes (5 U. S . C . 49 and 314), authorize a prin- cipal officer to procure legal services whenever such services are required for the protection of the interests of the Government or to enable an officer or employee of the Service to carry on his work efficiently. PART E-DELEGATION OF AumTHOrry SEC. 1041. (a) The Secretary may delegate to officers or employees holding positions of responsibility in the Department or the Service or to such boards as he may continue or establish any of the powers conferred upon him by this Act to the extent that he finds such delega- tion to be in the interests of the efficient administration of the Service. (b) The Director General may delegate to officers or employees holding positions of responsibility in the Department or the Service any of the powers conferred upon him by this Act to the extent that he finds such delegation to be in the interests of the efficient administra- tion of the Service. PART F-EXEMPrION FROM TAXATION 26 .., . SEC. 1051. Section 116 of the Internal Revenue Code, as amended v2, u16S. SU (53 Stat. 48; 53 Stat. 575; 56 Stat. 842; 58 Stat. 46; 26 U. S. C . 116) relative to exclusions from gross income, is further amended by adding at the end thereof a new subsection to read as follows: Allowances, etc. "(k) In the case of an officer or employee of the Foreign Service of the United States, amounts received by such officer or employee as Ante, p. 1025. allowances or otherwise under the terms of title IX of the Foreign Service Act of 1946." PART G-INTERPRETATION OF THE Aor IBERAL-aONSTBTCTON CLATSE SEc. 1061. The provisions of this Act shall be construed liberally in order to effectuate its purpose. 1032 [60 STAT.
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