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FEDERAL

REGISTER
1 93 4

VOLUME I

NUMBER 190

i/A/ITEO

,
Washington, Tuesday December 8, 1936
TREASURY DEPARTMENT.

Bureau o f Internal Revenue.

Bureau o f Customs.

T . D. 4718
T .D . 48674

I ncome R eturns
C u s t o m s R e g u l a t io n s A m e n d e d P e r so n a l E ffe c ts
INFORMATION REQUIRED REGARDING THE PREPARATION OF INCOME

CUSTOMS REGULATIONS OF 1931 AMENDED W IT H RESPECT TO
ALTERATIONS MADE TO EFFECTS OR ARTICLES TAKEN ABROAD
AND RETURNED

N ovember
30, 1936.

To Collectors of Customs and Others Concerned:
Pursuant to authority contained in paragraph 1798 U . S.
C title 19, sec. 1201 and section 498 U . S. C., title 19, sec. 1498 of tiie T a riff Act of 1930, article 414 b o f the Customs Regulations o f 1931 is amended to read as follow s:
b I f an article taken abroad has been advanced in value or improved in condition while abroad by reason of repairs or clean in g further than that necessarily incident to wear and use while abroad, or by reason o f alterations or additions which do not change the identity of the article, the cost or value of such repairs, cleaning, alterations, or additions is subject to duty.
Articles taken abroad and there changed in such a manner that they cease to be the same entities and become new creations are dutiable when returned to the United States at their fu ll value.
In either such case, the $100 exemption may be applied to the dutiable cost or value.

T. D. 46877 should be added as a m arginal reference to article 414 b .
seal
Jam es H . M o y l e ,
Commissioner of Customs.
Approved, November 30, 1936.
W a y n e C. T ay lo r ,
Acting Secretary of the Treasury.
F . R. Doc. 3705 Filed, December 5,1936; 10:42 a. m.

T .D . 48675
A ir p o r t o f E n t r y INTERNATIONAL AIRPORT TAMPA, TAMPA, FLORIDA, REDESIGNATED AS
AIRPORT OF ENTRY FOR PERIOD OF ONE YEAR

To Collectors of Customs and Others Concerned:
Under the authority of section 7 b of the A ir Commerce A ct o f 1926 U. S. C., title 49, sec. 177 b , the International Airport Tampa, Tampa, Florida, is hereby redesignated as an airport o f entry fo r the landing of aircraft from foreign countries fo r a period of one year from December 1, 1936.
seal
J. H . M o y l e ,
Commissioner of Customs.
Approved, December 2, 1936.
W a y n e C. T a y l o r , Acting Secretary of the Treasury.
F . R. Doc. 3702 Filed, December 4,1936; 2:41 p. m .

RETURNS UNDER TITLE I AND TITLE IA, REVENUE ACT OF 1936, FO R T H E CALENDAR YEAR 1936 AND SUCCEEDING TAXABLE PER
IODS, AND TITLE m OF SUCH ACT FOR TAXABLE YEARS ENDING
DURING THE CALENDAR YEAR 1935 AND SUBSEQUENT TAXABLE
PERIODS

Collectors of Internal Revenue and Others Concerned:
T itle I Incom e T a x of the Revenue Act of 1936 provides in part:
S ec . 54. R ecords a n d S pecial Re t u r n s . a B y Taxpayer.
Every person liable to any tax imposed by this title or for the coUection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner,- with the approval of the Secret tary, may from time to time prescribe.

S ec . 62. R u les a n d R e g u lat io n s . The Commissioner, with the approval of the Secretary, shall prescribe and publish all needful rules and regulations for the enforcement of this title.

T itle IA Additional Income Taxes of the Revenue A ct o f 1936 provides In part:
S ec . 351. S urtax o n P ersonal H old ing C o m p a n ie s .

c Administrative Provisions. All provisions of law including penalties applicable in respect of the taxes imposed by Title I of this Act, shall insofar as not inconsistent with this section, be applicable in respect of the tax imposed by this section, except that the provisions of section 131 of that title shall not be applicable.

T itle in T a x on Unjust Enrichment of the Revenue A ct o f 1936 provides in part:
S ec . 503. Ad m in istr ative P r o v isio n s . a All provisions of law including penalties applicable with respect to taxes imposed by Title I of this Act, shall, insofar as not Inconsistent with this title, be applicable with respect to the taxes imposed by this title, except that the provisions of sections 101, 131, 251, and 252 shall not be applicable.

Pursuant to the authority in the above-quoted provisions of the Act, the follow ing regulations relating to advice or assistance in the preparation of income returns are hereby prescribed:
A rticle 1. Scope of regulations. a These regulations ap ply to all income returns required under T itle I, T itle IA , and T itle m o f the Revenue A ct of 1936, except
A Returns required to be made by individuals on Form 1040A returns of net income not exceeding $5,000 and derived chiefly from salaries and w ages;
B Returns required under sections 143 and 144 relat ing to withholding of tax at the sou rce;
C Returns required to be made by departing aliens under section 146 relating to closing of taxable y e a r ;
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