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193
VOLUME 9

A / IT E O

NUMBER 248

Washington, Wednesday, December 13, 1944
Regulations
TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue
TITLE 14CIVIL AVIATIO N ,
Snbchapter AIncome and Excess-Profits Taxes
Chapter ICivil Aeronautics Board
T. D. 5421

Begs., Serial No. 328

P art 30 R e g u l a t io n s U nd er t h e E xcess P r o f it s T ax A ct o f 1940

T r ain ees i n E x p e r im e n t a l P l ig h t P ro
gram o f P ar k s A ir C o lleg e
P art 35 E x c e ss P r o f it s T a x ; T axable Y ears B e g in n in g A fter D ecem ber 31,
SPECIAL CIVIL AIR REGULATION

1941.
RECOVERIES o f bad debts
Adopted by the Civil Aeronautics Regulations 109 26 CFR, 1941 Sup.
Board at its office in Washington, D C., Part 30 and Regulations 112 26 CFR
on the 8th day of December 1944.
Cum. Supp. Part 35 are amended as The following Special Civil Air Regula follows:
tion is made and promulgated to become P aragraph 1. Section 30.711 a>-2, as effective December 8, 1944:
amended by Treasury Decision 5253-apEach person who is listed in the records of Parks Air College or one of . proved March 27, 1943, i s . further amended by changing the seventh para its affiliated schools as a trainee in an experimental course of specialized dual . graph thereof to read as follows:
flight instruction is hereby authorized The provisions of section 711 a 1
to make one solo flight while holding an E, relating to recoveries of bad debts, airman certificate consisting sqlely of are not applicable in the case of a tax a medical certificate issued by an au payer using the reserve method of treat thorized medical examiner of the Ad ing bad debts as provided in 19.23
ministrator showing that such person k 1 and 19.23 k-5 of this chapter if recoveries of bad debts charged off are meets the physical standards prescribed credited to the reserve. I f recoveries are in 29.12 of the Civil Air Regulations:
consistently reported as gross income, Provided, That the provisions of section 711 a 1 E
a Such person adheres to all the shall be applicable only if the bad debt Civil Air Regulations except as above has been charged against the reserve provided;
account pursuant to 19.23 k -5 of this b The name and address of each chapter, and corresponding provisions of such person is submitted in duplicate to prior regulations, for a taxable year be the Civil Aeronautics Board prior to the ginning prior to January 1, 1940.
solo flight;
c The solo flight is made within sight P ar . 2. Section 35.711 a -2 , as amend of and under the personal supervision ed by Treasury Decision 5388 approved of a certificated flight instructor.
July, 7, 1944, is further Amended by changing the fifth paragraph thereof to This Special Civil Air Regulation shall read as follows:
terminate January 15, 1945.
The provisions of section 711 a 1
52 Stat. 984, 1007; 49 U.S.C. 425, 551
E , relating to recoveries of bad debts, By the Civil Aeronautics Board.
are not applicable in the case of a tax se al
F red A . T o o m b s , payer using the reserve method of treat /
Secretary.
ing bad debts as provided in 29.23
k 1 and 29.23 k -5 of this chapter if F. R. Doc. 44-18820; Piled, Dec. 12, 1944;
11:89 a. m.

Continued on next page
-CONTENTS
REGULATIONS AND NOTICES
A l ie n P r o p e r t y C u s t o d ia n :

Vesting Orders:
Page Aicardi, Domenico, and W.
Kordes Sohne__________ 14553
Chemische Fabrik von Hey den, A. G_______
14554
Coro, Inc_________________ __ 14553
Fried. Krupp Grusonwerk A.
G., et a L _ ___ ___________ 14555
Freydberg Bros.-Strauss, Inc- 14552
Huntemueller, Carl., et al____ 14556
Meehanite Metal Corp_______ 14553
Metallgesellschaft A. G et al 2 documents_____ 14554,14558
Metallgesellschaft A. G., and Lurgi Gesellschaft fr Chemie und Httenwesen m. b. H. 2 documents__ 14557, 14558
Saji Trading Co., Ltd_______ 14559
Szekely, Georg______________ 14552
Vereinigte Deutsche Metallwerke, A. G., et al______ 14555
Vereinigte Deutsche Metallwerke A. G., and Amer ican Lurgi Corp________ 14557
C i v i l A e r o n a u t ic s B o ar d :

Parks Air College, trainees in experimental flight pro gram--------------------------- 14533
C o a st G u a r d :

Approval of equipment________ 14571
F ederal C o m m u n ic a t io n s C o m m is
s io n :

Hearing; Presque Isle Broad casting Co____________
14550
F ederal P o w e r C o m m is s io n r
Hearings, etc.:
Greenfield Gas Co., Inc., et al_ 14551
Tennessee Gas and Transmission Co __ ___________ 14551
F is h e r ie s C o o r d in a t o r :

Pilchard production plan; port of Monterey:
Fish deliveries, temporary suspension_________,____ 14550
Ships entering, restrictions on deckloads of fish_____14550
Continued on next page
14533