72
PUBLIC LAW 88-52-JUNE 29, 1963
[77 STAT.
Public Law 88-52 June 29, 1963 [H. R. 6755]
Tax Rate Extension Act of
^^ ACT ']•>(, provide a one-year extension of the existing corporate nornial-tnx r a t e and of certain excise-tax ra-tes.
Be it enacted by the Senate <ind Hmise of RepTe.se7itathei^ of the United Stdtes of America in Congress assembled, That this Act may ^e cited as the "Tax Rate Extension Act of 1963".
1963.
SEC. 2. ONE-YEAR EXTENSION OF CORPORATE NORMAL-TAX RATE. Section 11(b) (relating to corporate normal tax), section 821(a)(1) (relating to normal tax on certain mutual insurance companies), and section 821(c)(1)(A) (relating to alternative normal tax for certain small mutual insurance companies) of the Internal Revenue Code of 1954 are amended as follows: (1) By striking out " J U L Y i, i9(i;v- each place it appears and inserting in lieu thereof " J U L Y i, i9(?4"; (2) By striking out "July 1, 1963" each place it appears and inserting in lieu thereof "July 1, 1964"; (3) By striking out " J U N E 3O, IQOS" each place it appears and inserting in lieu thereof " J U N E SO, 19fi4; and (4) By striking out "June 30, 1963" each place it appears and inserting in lieu thereof "June 30, 1964". SEC. 3. ONE-YEAR EXTENSION OF CERTAIN EXCISE-TAX RATES. (a) EXTENSION" or RATES.—The following provisions of the Internal Revenue Code of 1954 are amended by striking out "July 1, 1963" each place it appears and inserting in lieu thereof "July 1, 1964"— (1) section 4061 (relating to motor vehicles); (2) section 4251(b)(2) (relating to termination of tax on general telephone service); (3) section 4261 (relating to transportation of persons by air); (4) section 5001(a)(1) (relating to distilled spirits); (5) section 5001(a)(3) (relating to imported perfumes containing distilled spirits); (6) section 5022 (relating to cordials and liqueurs containing wine); (7) section 5041(b) (relating to wines); (8) section 5051(a) (relating to beer); and (9) section 5701(c)(1) (relating to cigarettes). (b)
26 USC 5063.
26 USC 5707.
26 USC 6412.
TECHNICAL AMENDMENTS.—
(1) The following provisions of the Internal Revenue Code of 1954 are amended as follows: (A) Subsectious (a) and (b) of section 5063 (relating to floor stocks refunds on distilled spirits, wines, cordials, and beer) are amended by striking out "July 1, 1963" each place it appears and inserting in lieu thereof "July 1, 1964", and by striking out "October 1, 1963" and inserting in lieu thereof "October 1, 1964". (B) Subsectioiis (a) and (b) of section 5707 (relating to floor stocks refunds on cigarettes) are amended by striking out "July 1, 1963" each place it appears and inserting in lieu thereof "July 1, 1964", and by striking out "October 1, 1963" and inserting in lieu thereof "October 1, 1964". (C) Section 6412(a)(1) (relating to floor stocks refunds on automobiles) is amended by striking out "July 1, 1963" each place it appears and inserting in lieu thereiof "July 1, 1964", by striking out "October 1, 1 ^ 3 " and inserting in lieu thereof "October 1, 1964", and by striking out "November 10, 1963" each place it appears and inserting in lieu thereof "November 10, 1964".
�
