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FEDERAL

REGISTER
1934

VOLUME 8

c A JiT E D

NUMBER 238

,
Washington, Wednesday, December 1 103
Regulations TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter AIncome and Excess Profits Taxes TX>. 5307
P art 19I ncome T ax U nder the I nternal R evenue C ode P art 29I ncome T ax ; T axable Y ears B eginning A fter D ecember 31, 1941
METHOD OF COMPUTATION OF RECOVERY EX
CLUSION

a part of each sjjch revenue Act on the date of its enactment.

Pursuant to the above provision of law, the amendment to Part 19 covering tax able years beginning after December 31, 1938 set forth in this Treasury decision is hereby made applicable to taxable years beginning prior to January 1, 1939
such years being covered by Regulations 101, 94, 86, 77, 74, 69, 65, 62, 45, and 33.
Sec. 62 of the Internal Revenue Code 53
Stat. 32; 26 U.S.C., 1940 ed., 62, cor responding provisions of prior internal revenue laws, and sec. 116 of the Revenue Act of 1942 Pub. Law 753, 77th Cong.
seal
R obert E. H annegan,
Section 29.22 b 121 b 2 of Commissioner of Internal Revenue.
Regulations 111 and corresponding pro Approved:
November 29, 1943.
visions of prior regulations amended to J
ohn L.
S ullivan , bring method of computation of recovery Acting Secretary of the Treasury.
exclusion into harmony with general policy enunciated in that section.
F. R. Doc. 43-19164; Filed, November 30,1943;
11:11 a. m.
Regulations 111
P aragraph 1. Subdivision ii of 29.22
b 121 b 2 of Part 29 is amended to read as follows:
TITLE 32NATIONAL DEFENSE
ii The difference between a the net Chapter VISelective Service System income subject to surtax for such origi No. 228
nal yearkand b the net income subject to surtax computed without regard to -R ecords of A bsence F rom O fficial D uty , section 22 b 12 items for such origi 1944 S tate and N ational nal year.
ORDER PRESCRIBING FORMS
Regulations 103
By virtue of the provisions of the Se P ar. 2. Subdivision ii of 19.22 b 12-l b 2 of Part 19 is amended to lective Training and Service Act of 1940
54 Stat. 885,50 U.S.C., App. and Sup. 301
read as follows:

et seq.; E.O. No. 8545, 5 P.R. 3779, E.O.
ii The difference between a the net No. 9297, 7 F.R. 10177, and the authority income subject to surtax for such origi vested in me by the Chairman of the War nal year and b the net income subject Manpower Commission in Administra to surtax computed without regard to tive Order No. 26, 7 F.R. 10512,1 hereby section 22 b 12 items for such origi prescribe the following change in DSS
nal year.
forms:
Prior Income Tax Regulations Revision of DSS Form 85, entitled Record of Absence from Official Duty, 1944 S t a t e 1
P ar. 3. Subsection c of section 116 of effective as of the first day of January, 1944.
the Revenue Act of 1942 Public Law 75?, Revision of DSS Form 85A, entitled Rec 77th Congress provides as follows:
ord of Absence from Official Duty, 1944 Na c Under prior revenue acts. Por th pur tional,"1 effective as of the first day of January, 1944.
poses of the Revenue Act of 1938 or any prior revenue Act, the amendments made to the "Filed as part of the original document.
Internal Revenue Code by subsection a of this section shall be effective as if they were Continued on next page
CONTENTS
REGULATIONS AND NOTICES
A lien P roperty C ustodian :

Vesting orders:
Page Andrews and George Co., Inc_______
16222
Askania-Werke, A. G_______ 16223
Bergwerks Verband zur Ver wertung von Schutzrech ten der Kohlentechnik G. m. b. H__________ 16224
Cerruti, Peter, et al_________ 16222
Epp, Wilhelm______i.______ 16223
Gesellschaft fur Drucktransformatoren G. m. b. H__ 16227
Luckhardt, Hans____________16227
Nordmark-Werke A. G. fur Angewandte Chemie and Nor d m a rk - W e rke G. m. b. H________
16226
Novibra G. m. b. H. and Carl S taufert_____________ 16225
Siemens and Halske A. G____ 16224
Voigtlaender, Erich Otto, and Joseph H. Hoffmann___ 16225
Wolff and Co. Kommanditge sellschaft Auf Aktien and Richard Weingand_____ 16225
F ederal T rade C om m ission :

Stacy Williams Co. Ine., et al., hearing----------------16220
I nternal R evenue B ureau :

Income tax; method of compu tation of recovery exclu sion _________
16187
O ffice of D efense T ransportation :

Conservation of rail equipment;
x carload freight traffic ODT
18A-1, Am. 2___________ 16220
Direction of traffic movement;
freight shipments in port __
areas of U. S. ODT 16, Am. 1___
16220
O ffice of P rice Administration :

Aircraft, precautionary services, etc. Rev. Supp. Reg. 11, Am. 40-----------------------_-=T6203
Commodities and services:
Exemptions from price con trol Supp. Order 45, Am. 6 _________
16198
Modification of m a x i m u m prices Rev. Supp. Reg.
14, Am. 60
16219
Continued on next page
16187