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REGISTER

FEDERAL
1934 F
VOLUME 9

- i/ A iIT E O %

NUMBER 169

W a s h i n g t o n , T h u r s d a y , A u g u s t 2 4 , 194 4
T h e P r e s id e n t
CONTENTS

R e g u la tio n s
THE PRESIDENT
EXECUTIVE ORDER 9468
T ransfer of C e r t a in P e r s o n n e l A m o n g t h e C oast and G eo d etic S u r v e y and t h e W ar and N a v y D e p a r tm e n t s
By virtue of the authority vested in me by section 16 of the act of May 22,1917, 40 Stat. 87 U. S. C., title 33, Sec. 855, and as President of the United States, and in view of the existing national emergency, it is hereby ordered as fo l lows:
1. Commissioned officers of the Coast and Geodetic Survey transferred to the service and jurisdiction of the War or Navy Department are hereby authorized to be returned to the service and juris diction of the Coast and Geodetic Sur vey when so directed by the Secretary of War or the Secretary of the Navy.
2. Commissioned officers of the Coast and Geodetic Survey are hereby author ized to be transferred to the service and jurisdiction of the War or Navy Depart ment as replacements for commissioned officers of the Coast and Geodetic Sur vey serving with those departments upon mutual agreement between the Secretary of Commerce and the Secretary of War or the Secretary of the Navy.
3. Commissioned officers of the Coast and Geodetic Survey shall, while under the jurisdiction of the War or Navy De partment, serve under their commis sions in the Coast and Geodetic Survey, and while so serving shall constitute a part of the active military or naval forces of the United States and shall be under direct orders of the War or Navy Department and subject to the laws, regulations, and orders for the govern ment of the Army or Navy so far as they may be applicable.
4. Commissioned officers of the Coast and Geodetic Survey transferred to the War or Navy Department shall be re turned to the Coast and Geodetic Sur vey when the present national emer gency ceases to exist, unless sooner returned in accordance with this order.
F r a n k l in D R o o s e v e lt T h e W h it e H o u s e ,
August 22, 1944.
F. R. Doc. 44-12725; Filed, August 28, 1944;

TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter A Income and Excess-Profits Taxes
T. D. 5399
P art 29 I n c o m e T a x ; T a x able Y ears B e g in n in g A fter D e cem ber 31, 1941
d is a l l o w a n c e o f c e r t a in d e d u c t io n s
Regulations 111 amended to conform to section 129 of the Revenue Act of 1943, relating to disallowance of certain deductions attributable to business op erated by individual at loss for five years.
In order to conform Regulations 111
Part 29, Title 26, Code of Federal Reg ulations, Cum. Supp. to section 129 of the Revenue Act of 1943 Public Law 235, 78th Congress, enacted February 25, 1944, such regulations are amended as follows:
There is inserted immediately preced ing section 131 the following:
S ec . 129. D is a l l o w a n c e o f c e r ta in d e d u c t io n s ATTRIBUTABLE TO BUSINESS OPERATED BY IN
DIVIDUAL a t lo s s for f iv e y ea rs . Revenue
Act of 1943, Title I.

E x e c u t iv e O rd er :

REGULATIONS AND NOTICES
C oast G u a r d :

Amendments of regulations and approval of equipment____ 10306
F ederal T rade C o m m is s io n :

Hearings, etc.:
Chick Bed Co_______________
Curtiss Candy Co___________
Ruckers Imperial Breeding Farm, Inc., et al_________
Stromberg Hatchery________

a Recomputation o f net income. I f the deductions other than taxes and inter est allowable to an individual except for the provisions of this section and attribut able to a trade or business carried on by him for five consecutive taxable years have, in each of such years, exceeded by more than $50,000 the gross income derived from such trade or business, the net Income of such Individual for each of such years shall be recomputed. For the purpose of such re computation in the case of any such taxable year, such deductions shall be allowed only to the extent of $50,000 plus the gross income attributable to such trade or business, except that the net operating loss deductions, to the extent attributable to such trade or business, shall not be allowed.
b Redetermination of tax. Upon the basis of the net income computed under the.
provisions of subsection a for each of the five consecutive taxable years specified in such subsection, the tax imposed by this chapter shall be redetermined for each such Continued on next page
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10308
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I nternal R evenue B ureau:

Income and excess-profits tax, extension of time for mak ing elections__________ ..___ 10297
Income tax, disallowance of de ductions__________________ 10295
I n t er st at e C o m m er c e C o m m is s io n :

Reconsignment permits:
Peaches, Mason City, Iowa___ 10309
Potatoes, Chicago, 111_______ 10309
Reicing permit; oranges, San Bernardino, Calif__ _______ 10310

a
In general. Supplement B of Chap ter 1 of the Internal Revenue Code is amended by adding at the end thereof the following new section:
O f f ic e S ec . 130. L im it a t io n o n d e d u c t io n s a l l o w
able TO INDIVIDUALS IN CERTAIN CASES.

Pase
Coast and Geodetic Survey and War and Navy Depart ments, transfer of certain personnel________________ 10295

of
D efense
T ran spo r ta

t io n :

Common carriers, coordinated operations:
Chicago, 111., and New York, N. Y _____________________ 10310
Omaha, Nebr., and Los An geles, Calif.;
Omaha, Nebr., and Sioux City, Io w a _____________________ 10310
Taxicab operators, coordinated operations:
Astoria, Oreg., area__________ 10313
Beverly, Mass., area__________ 10314
Chelsea, Mass., area__________ 10311
Garden City, N. Y area_____10312
Mankato, Minn., area_______ 10312
Neptune and Long Branch, N.
J., area__________________10314
Pawtucket, R. I., area_________ 10310
Trenton, N. J., area__________ 10311
Waterloo and Cedar Falls, Iowa, area________________10313
Continued on next page
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