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REGISTER

VOLUME 10

1934
C A flT E O

NUMBER 59

Washington, Friday, March 23, 1945
Issued this 21st day of March 1945.

RegulatUm s
A s h l e y S e ll e r s ,
TITLE 7AGRICULTURE
Chapter X IWar Food Administration Distribution OrdersX

. Assistant War Food Administrator.
F. R. Doc. 45-4595; Filed, Mar. 22, 1945;
11:07 a. m l
W FO 78, Amdt. 1
P art
1599 P ro ced ur al R e g u l a t io n s
issuance s u bje c t
of to
orders
a f f e c t in g
p r io r it y ,
or
perso ns
a l l o c a t io n
TITLE 26INTERNAL REVENUE
;S .

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.!

1 -

Chapter-1Bureau of Internal Revenue Subchapter A Income and Excess Profits Taxes
orders and r e g u l a t io n s
T. D. 5447

War Food Order No. 78 10 F.R. 2155 P art 29 I n c o m e T a x ; T axable Y ears issued February 20, 1945, is hereby B e g in n in g A fter D ecem ber 31, 1941
amended by adding the following sec D EFINITIO N OF DEFICIENCY

tion:
In order to conform Regulations 111
1599.59 Delegation of authority to 26 CFR, Cum. Supp., Part 29 to section the Director of Supply. The Director of 14 of the Individual Income Tax Act of Supply is authorized:
1944 Public Law 316, 78th Congress, a To issue, under his name and title, approved May 29, 1944, such regulations after affording persons affected an op are amended as follows:
portunity to be heard, all orders resulting from any violation of a priority or alloca P aragraph 1. There is inserted imme tion order or regulation administered by diately preceding 29.271-1 the follow ing:
the Office of Supply including, but not limited to, those suspending, revoking, Sec . 14. T ech nical a m e n d m e n t op d e f in i
or withdrawing, in any manner, any t io n of deficiency . Individual Income Tax quota, license, or authorization, and to Act of 1944.
a
In general. Section 271 defining the exercise the functions, duties, powers, term "deficiency is amended to read as authority, and discretion conferred upon follow s:
the War Food Administrator in connec tion therewith;
S ec . 271. D e f in it io n of deficiency .
a In general As used in this chapter in b To prepare and issue, under his respect of a tax imposed by this chapter, name anefr title, for publication in the.
"deficiency means the amount by which the F ederal R e g iste r , procedural regulations tax imposed by this chapter exceeds the ex cess of with respect to the matters specified in 1 The sum of A the amount shown as paragraph a hereof, and such other the tax by the taxpayer upon his return, if a matters related to the priority or alloca return was made by the taxpayer and an tion orders or regulations administered amount was shown as the tax by the taxpayer by the Office of Supply as may be neces thereon, plus B the amounts previously assessed or collected without assessment sary to effectuate the powers vested in as a deficiency, over him.
2 The amount of rebates, as defined In c To redelegate any and all of the subsection b 2 , made.
responsibilities, powers, authority, or dis b Rules for application of subsection a . For the purposes of this section:
cretion hereby conferred upon hiiq to 1
The tax Imposed by this chapter and such of the Deputy Directors of Supply the tax shown on the return shall both be as he may deem appropriate.
This amendment shall become effectiveat 12:01 a. m., e. w. t., March 22,1945.
E.O. 9280, 7 F.R. 10179; KO . 9322, 8 F.R.
3807; E.O. 9334, 8 F.R. 5423; E.O. 9392, 8 F.R. 14783

determined without regard to payments on account of estimated tax, without regard to the credit under section 35, an d without re gard to so much of the credit under section 32 as exceeds 2 per centum of the interest on obligations described in section 143 a ;
Continued on next page
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CONTENTS

REGULATIONS AND NOTICES
A l i e n P r o p e r t y C u s t o d ia n :

Vesting orders:
I Page Gunther, K ati__ ______
3098
Hairhouse, Julius______________3098
Hinrichs, Meta W ___________
3099
Kruiskamp, Henry J_________ 3099
Laistner, Philippine.________ 3100
Lustgarten, Sigmund!________ 3100
Meyer, Dorothea M ___ ______ 3100
Perl, Ernst P _____ __________
3101
Scheid, Marie___________
3102
Schlafcke, John.:___ ________ 3097
United States v. H. H. and J. C.
3101
Pflueger ________
Von Arnim, Marie_____
3097
F ederal P o w e r C o m m is s io n :

Penn-York Natural Gas Corp.
and Republic Light, Heat and Power Co., Inc.; hear ing ________
F o r e ig n E c o n o m ic A d m in is t r a t io n :

Rayon remnants, revocation of certain licenses for exporta tion to Cuba______________

3097

3080

I nteral R e v e n u e B u r e a u :

Income tax; definition of de ficiency ___________________

3077

I n t e r n a t io n a l F is h e r ie s C o m m is - . s io n :

Pacific halibut fisheries, revision of regulations____________

3094

I n t e r st a t e C o m m e r c e C o m m is s io n :

Grain cars, distribution________

3094

O f f ic e o f P r ic e A d m in is t r a t io n :

Adjustments and pricing orders:
American Sanitary Manufac turing Co-------------------- 3105
Barnett-Henry Associates___ 3109
Cincinnati Cigar Co_________ 3103
Domingo Cigar Factory & Co_ 3103
Ennis Manufacturing Co____ 3106
Golden Gate Sausage Co., et 3104
al___________________
Modern-Bond Corp.________ 3108
Musolfl, Joseph_____________
3104
Pacific Car and Foundry Co_3105
Regensburg, E., & Sons______3102
Smart Siyle Furniture Co____ 3102
Bases, distribution to certain form er members of Armed Forces Gen. RO 18; Gen.
RO 18, Supp. 1 2 documents _______________ 3086, 3089
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8077