534 26 u*^s.'at 3444(b).
PUBLIC LAW 183—OCT. 20, 1951
Arue, p. 533.
i^).UsE BY MANUFACTURER OF T AX ABLE PARTS.—Section 3444(b) (relating to tax on use by manufacturer of taxable articles) is hereby amended to read as follows: " (b) This section shall not apply with respect to the use by the manufacturer, producer, or importer of articles described in section 3404 (b) if such articles are used by him as material in the manufacture or production of, or as a component part of, communication, detection, or navigation receivers of the type used in commercial, military, or marine installations if such receivers are to be sold to the United States for its exclusive use." (f) EFFECTIVE DATES.—The amendments made by subsections (a)
Po»t, p. 637.
Qj^^ ^]^^ shall t a k e effect as provided in section 490.
ments made by subsections (c) and (e) shall be applicable with respect to articles used in receivers sold to the United States on or after the first day of the first month which begins more than ten days after the date of the enactment of this Act, and the amendment made by subsection (d) shall be applicable with respect to articles resold to the United States on or after such first day. SEC. 483. TAX-FREE SALES OP REFRIGERATOR COMPONENTS TO WHOLESALERS FOR RESALE TO MANUFACTURERS. 26u!8*.c!|3406(b) Section 3405(b) is hereby amended by inserting "(hereinafter referred to as 'refrigerating equipment')" before the period at the end of the first sentence and by striking out the second and third sentences and inserting in lieu thereof the following: "Under regulations prescribed by the Secretary, the tax under this subsection shall not apply in the case of sales of any such refrigerator components by the manufacturer, producer, or importer to (1) a manufacturer or producer of refrigerating equipment, or (2) a vendee for resale to a manufacturer or producer of refrigerating equipment if such components are in due course so resold. If any such refrigerator components are resold by the manufacturer or producer to whom sold or resold otherwise than on or in connection with, or with the sale of, complete refrigerating equipment manufactured or produced by him, then for the purposes of this section such manufacturer or producer shall be considered the manufacturer or producer of the refrigerator components so resold by him." 65 Stat. C. §3406(a) 716. 26 U.S. (1).
SEC. 484. SPORTING GOODS. Section 3406(a)(1) (relating to manufacturers' excise tax on sporting goods) is hereby amended to read as follows: (1) SPORTING GOODS.—Badminton nets; badminton rackets (measuring 22 inches over all or more in l e n g t h); badminton racket frames (measuring 22 inches over all or more in length); badminton racket string; badminton shuttlecocks; badminton standards; billiard and pool tables (measuring 45 inches over all or more in l e n g t h); billiard and pool balls and cues for such tables; bowling balls and pins; clay pigeons and traps for throwing clay pigeons; cricket balls; cricket bats; croquet balls and mallets; curling stones; deck tennis rings, nets, and posts; golf bags (measuring 26 inches or more in length); golf balls; golf clubs (measuring 30 inches or more in l e n g t h); lacrosse balls; lacrosse sticks; polo balls; polo mallets; skis; ski poles; snowshoes; snow toboggans and sleds (measuring more than 60 inches over all in length); squash balls; squash rackets (measuring 22 inches over all or more in l e n g t h); squash racket frames (measuring 22 inches over all or more in l e n g t h); squash racket string; table tennis tables, balls, nets, and paddles; tennis balls; tennis nets; tennis rackets (measuring 22 inches over all or more in length); tennis