PUBLIC LAW 9—MAR. 23, 1951
paragraphs (1) and (2) of this subsection, there shall be eliminated all amounts received or accrued by a contractor or subcontractor from all persons under control of or controlling or under common control with the contractor or subcontractor and all amounts received or accrued by each such person from such contractor or subcontractor and from each other such person. If the fiscal year is a fractional part of twelve months, the $250,000 amount and the $25,000 amount shall be reduced to the same fractional part thereof for the purposes of paragraphs (1) and (2). I n the case of a fiscal year beginning in 1950 and ending in 1951, the $250,000 amount and the $25,000 amount shall be reduced to an amount which bears the same ratio to $250,000 or $25,000, as the case may be, as the number of days in such fiscal year after December 31, 1950, bears to 365, but this sentence shall have no application if the contractor or subcontractor has made an a ^ e e m e n t with the Board pursuant to section 102(c) for the application of the provisions of this title to receipts or accruals prior to January 1, 1951, during such fiscal year.
Ante, p. 8.
SEC. 106. EXEMPTIONS. (a) MANDATORY EXEMPTIONS.—The provisions of this title shall not apply to— (1) any contract by a Department with any Territory, possession, or State, or any agency or political subdivision thereof, or with any foreign government or any agency thereof; or (2) any contract or subcontract for an agricultural commodity in its raw or natural state, or if the commodity is not customarily sold or has not an established market in its raw or natural state, in the first form or state, beyond the raw or natural state, in which it is customarily sold or in which it has an established market. Agricultural comThe term "agricultural commodity" as used herein shall include modity. but shall not oe limited to— (A) commodities resulting from the cultivation of the soil such as grains of all kinds, fruits, nuts, vegetables, hay, straw, cotton, tobacco, sugarcane, and sugar beets; (B) natural resins, saps, and gums of trees; (C) animals, such as cattle, hogs, poultry, and sheep, fish and other marine life, and the produce of live animals, such as wool, eggs, milk and cream; or (3) any contract or subcontract for the product of a mine, oil or gas well, or other mineral or natural deposit, or timber, which has not been processed, refined, or treated beyond the first form or state suitable for industrial use; or (4) any contract or subcontract with a common carrier for transportation, or with a public utility for gas, electric energy, water, communications, or transportation, when made in either case at rates not in excess of published rates or charges filed with, fixed, approved, or regulated by a public regulatory body. State, Federal, or localj or at rates not in excess of unregulated rates of such a public utility which are substantially as favorable to users and consumers as are regulated rates. I n the case of the furnishing 54 Stat. 929. 49 iv, i^osetseq. or sale of transportation by common carrier by water, this para- sup. U. 8. C. S 901; graph shall apply only to such furnishing or sale which is subject to the jurisdiction of the Interstate Commerce Commission under Stat. Part III of the Interstate Commerce Act or subject to the jurisdic- 47 U. S. 1426. 848. 46 C. § tion of the Federal Maritime Board under the Intercoastal Shipping Act, 1933; or