137 be greater than 12 percent of the total contract price for contracts covered by this section and completed by a contractor or subcontractor within the taxable year. The method of computing excess profits shall be determined by the Secretary of the Treasury in agreement with the Secretary of the military department concerned. I t shall be made available to the public. (d) When an excess profit is found owing, the Secretary of the Treasury shall allow credit for any Federal income taxes paid or to be paid on the excess profit. If a contractor or subcontractor has a net loss, or a net profit of less than 12 percent, on the aggregate of contracts or subcontracts covered by this section and completed in a taxable year, the deficiency shall be allowed as a credit against any excess profit for the next succeeding four taxable years. (e) When paid into the Treasury, an excess profit becomes the property of. the United States. The surety under the contract is not liable for its payment. (f) This section applies to any division of a contract or subcontract covered by this section. (g) This section does not apply to— (1) a contract or subcontract for scientific equipment for communications, target detection, navigation, or fire control if the Secretary of the military department concerned designates the contract or subcontract for exemption; or (2) a contract or subcontract, or division thereof, if the amount involved is $10,000 or less. §2383. Emergency purchases: war material abroad The Secretary of a military department may make emergency purchases of war material abroad. Material so purchased shall be admitted free of duty. §2384. Supplies: marking with name of contractor Each contractor furnishing supplies to a military department shall mark them with his name in the manner directed by the Secretary of that department. No supplies may be received unless so marked. §2385. Arms and ammunition: immunity from taxation No tax on the sale or transfer of firearms, pistols, revolvers, shells, or cartridges may be imposed on such articles when bought with funds appropriated for a military department. §2386. Copyrights, patents, designs, etc.; acquisition Funds appropriated for a military department available for making or procuring supplies may be used to acquire any of the following if the acquisition relates to supplies or processes produced or used by or for, or useful to, that department: (1) Copyrights, patents, and applications for patents. (2) Licenses under copyrights, patents, and applications for patents. (3) Designs, processes, and manufacturing data. (4) Releases, before suit is brought, for past infringement of patents.