LXXXVIII
SUBJECT
Tariff Act of 1930—Continued Page Amendments — C ontinued Textile machines, free importation for use by educational, religious, or charitable institutions 27 Lead, suspension of import duties 6 Nonapplicability to scrap 626 Revocation, proclamation c35 Racing shells, nonapplicability of d u t y to 82 Zinc, suspension of import duties 7 Tariff Commission: Appropriation for 113, 407 Commissioners, participation in certain proceedings, restriction on payment 407 P a y costs, increased, appropriation for. 113 Tariff Duties. See I m p o r t s. Tariffs and Trade, General Agreement on, modification of, proclamations c6, c l 6 Tax Court of the United States. See under United States Courts. Taxes: Actions for recovery of internal revenue taxes, clarification of existing law as to j u r y trials 735 Alaska railroads tax — Appropriation for payment 290 Repeal 133 A M V E T S, property tax exemption , 285 B a n k r u p t c y, taxes allowable. _ 431, 433, 434 Coconut oil produced in T r u s t Territory of the Pacific Islands, processing tax exemption 136 District of Columbia. See Taxes under District of Columbia. Excess profits tax — Life insurance companies 444 M a n u f a c t u r e of products from certain strategic and critical metals, eligibility requirement for computation of average base period n e t income 818 M e r c h a n t Marine Act— Base period earnings credit for deposits under 818 Corporations completing contracts or making deposits under 818 Taxable years for base period, adjustment for losses from branch operations; rules 819, 820 Firearms 87 I m p o r t s. See separate title. Income taxes— Alaska railroads tax — Appropriation for payment 290 Repeal 133 American National Red Cross, sports programs for benefit of, exclusion of proceeds from gross income 442
INDEX Taxes—Continued Page I n c o m e taxes—Continued Armed Forces, gain from sale or exchange of residence, suspension of period during time of active military service 735 Bad debt deductions, nonapplicability to political debts 467 Charitable contributions, increase in limit on deductions for 443 Congress, Members of, expense allowance deduction 467 Depreciation, adjustments to basis of property for, etc 629 Employee stock purchase plans 766 Employees' trust, taxability of beneficiary 766 Life insurance companies 444 Percentage depletion, effective date of provision 820 Life insurance companies 444 Liquor, vodka, elimination of rectification tax 89 M e r c h a n t Marine Act, 1936, provisions under 762, 765 M e t a l scrap, suspension of duties and import taxes, time extension 626 Occupational taxes, bowling alleys, biliiard or pool tables, etc., n o n a p plicability with respect to use by Armed Forces 752 Photographic a p p a r a t u s, exemption of unperforated microfilm 86 Renegotiation Act, claims under, t i m e extension for filing 753 State income taxes, withholding by Federal agencies 765 Stocks and bonds, tax exemption of certain transfers to trustee or public officer to secure performance obligations 93 Tea Importation Act, appropriation for carrying out provisions , 362 Technical Cooperation Administration: Administrator and Deputy, appointment, compensation, etc 150 Availability of funds 653 M u t u a l Security Act, encouragement of private enterprise in underdeveloped areas, authority under 146 Procurement information, etc., notification of business through Office of Small Business 148 Temporary Home for Former Soldiers, Sailors, and Marines, appropriation for. 382 Tennessee: Center Hill D a m and Reservoir a c cess r o a d — Conveyance of land 22 Funds available 580
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