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.V O N L

EGISTE

FEDERAL
1934

VOLUME 8

NUMBER 43

iT E O

,
,
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Washington Wednesday March 3 1943
Regulations TITLE 24-HOUSING CREDIT
Chapter IVHome Owners Loan Association P art
402L oan
S e r v ic e D iv is io n
B ulletin 1 78
MISCELLANEOUS AMENDMENTS

The fourth paragraph of 402.25-251
which reads as follows:
402.25-25 Losses over $100; hom e owner cases.
Recommendations a and b> shall not be made in any case where the amount of the loss is in excess of $300.
is hereby revoked.
The first paragraph of 402.25-27 is amended to read as follows:
402.25-27 R estoration referred to Reconditioning S ection ; h om e owner cases over $300.
In cases where the amount of the loss Is in excess of $300 and the Regional Manager directs the loss proceeds to be used in the restoration of the security property under the supervision of the Reconditioning Section, the Control Supervisor shall so advise the home owner and the case shall be referred to the Reconditioning Supervisor, together with one eopy of Form 115.
Effective February 26,1943
Secs. 4 a, 4 k, 48 Stat. 129, 132, as amended by section 13, 48 Stat. 647; 12
U.S.C. 1463 a , k, E.O. 9070, 7 FJR.
1529
sea l!
J . F r a n c is M o o r e , Secretary.

drawn on the Regional Working Fund maintained with the Treasurer of the United States for their respective region.
All checks in excess of $1,000 drawn on such accounts shall be countersigned by the Regional Manager, an Assistant Re gional Manager, a Deputy Assistant Regional Manager or an Assistant to the Regional Manager.
Effective Feb. 1, 1943
Secs. 4 a , 4 k, 48 Stat. 129, 132, as amended by section 13, 48 Stat. 647; 12
U.S.C. 1463 a , k, E.O. 9070, 7 F.R.
1529
seal J . F rancis M o o r e , Secretary.
F . R . Doc. 4 3-3253; Filed M arch 1, 1943;
2 :2 1 p. m .

TITLE 26-INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter AIncome and Excess-Profits Taxes T.D . 5234
P art
D iv is io n
m is c e l l a n e o u s a m en d m en t s
l Sec, 105 c 1
Sec.
Sec.

Sec.

Sec.

B u lletin 1801
SIGNATORIES

Section 407.15 shall be amended to read as follows:
407.15 Signatories. The Regional Treasurer and the Assistant Regional Treasurer in each Regional Officeare authorized, individually, to sign checks 1 7 P.R. 6990.
8 7 F.R . 3958.

I nternal
In order to conform Regulations 103
EPart 19, Title 26, Code of Federal Regu lations, 1940 Sup. to certain sections1 of
Sec.

407 T r e a s u r y
th e
R e v e n u e C ode
F . R . Doc. 4 3 -3 2 5 2 ; Filed, M arch 1, 1943;
2 :2 1 p. m .

P art
19 I n c o m e T a x U n der
Sec.
Sec.
Sec.

Sec.

N ondeductibility of ex cess-profits ta x .
105 c 2 N onded uctibility of ex cess-p rofits t a x .
D ed uction allowable . to 122
pu rch asers fo r S ta te an d lo cal retail sales taxes.
D ed uction for stock and 123
bond losses on secu ri tie s in affiliated corpo ration s.
D eduction for bad deb ts;
124 a
general rule.
C orporate co n trib u tio n s 125
to U n ited S ta te s, e tc ., o r for ch aritab le use ou tside U n ited S tates deductible.
D ed uction for m edical, 127 a
d en tal, e tc ., expenses.
C haritab le deductions.
127 c
D ed uction of c e r t a i n 128
am o u n ts paid to c o o p erative ap a rtm e n t corp oratio n .
D eduction denied if for 158 b
eign ta x cred it chosen.
C on tin u ed on n e x t page
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:
Pag Bastien, Helen___________ _r 2686
Beil, Marie S ______________ 2686
Bendheim, Albert__ ________ 2686
Bernard, Katherina------------- 2686
Ceva, Daniele______________ 2687
Covarrubias, Rose C_______
2687
Dvorak, Anna___________
2688
Fregin, Johanna B _____ __ 2688
Harder, Lina______ ___j ------ - 2688
Hippe, Ernest________ ;------2689
Holbritter, Margaret M---- .--- 2689
Horner, Jacob________
2689
Isola, Paolo____ ______
2690
Katten, Meier_________ ___- 2690
Meyer, Clara_- ____________ 2690
Meyer, Henry__ ____________ 2691
Miyazaki, Toyoko__________ . 2691
Opeltal, Charles__ .____
2692
Pape, Anna_____________ ___-s 2692
Sabigai, Fred______________
2692
Schmidt, Christiana_________ 2693
Suesskind, Kurt E ___ ________ 2693
Van W a g e n e n, Madeleine Elise__ _______________- 2693
Wachtel, Simon____________ 2693
Woodward, Joseph Janvier_ 2685
Ziegel, Louis___ ____________ 2694
B it u m in o u s C oal D iv is io n :

Kistler Coal Co., hearing_____

2684

C i v i l A e r o n a u t ic s B oard :

Pan American Airways, Inc., hearing_________________

2685

F ed era l P o w e r C o m m is s i o n :

Tennessee Gas and Transmis sion Co., hearing________

2685

H o m e O w n e r s L oan C o r p o r a t io n :

Loan Service Division bulletin 2627
Treasury Division bulletin____ 2627
I n tern al R ev e n u e B u r e a u :

Income ta x u Insurance companies other than life or mutual, etc_ 2638
Miscellaneous amendments_ 2627
Mutual insurance companies other than life or ma rine_____________
2635
O f f i c e o f P r ic e A d m in is t r a t io n :

Adjustments, exceptions, sus pension orders:
Poison Rubber Co__ ________
Automobile rationing R. O. 2A, Am. 25_________________
Chelsea cigarettes Supp. Reg.
14, Am. 121_____
Continued on next page 2627

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