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VOLUME 9

REGISTER

1934

ft
/AU TEO

NUMBER 212

Washington, Tuesday, October 24, 1944
The President
EXECUTIVE ORDER 9491

CONTENTS
THE PRESIDENT

EXECUTIVE ORDER 9490

R egulations G overning the I ssuance of P a y m e n t C ertificates U nder S ection 124 h of the I nternal R evenue C ode
T ransfer of F u nctio ns of the S ecretary of W ar and the S ecretary of the N avy U nder S ection 124 of the I nternal R evenue C ode, to the C hairman of the W ar P roduction B oard
By virtue of the authority vested in me by Title I of the First War Powers Act, 1941 55 Stat. 838, and as President of the United States, and in order to enable the Chairman of the War Production Board more effectively to carry out his responsibilities with respect to the regu lation of production and supply of ma terials, articles, equipment, and services, required for the national defense, it is ordered as follows:
1. There are hereby transferred to the Chairman of the War Production Board all functions, powers, and duties, not heretofore transferred, of the Secretary of War and the Secretary of the Navy under a section 124 of the Internal Revenue Code, b regulations and all amendments thereof issued under such section, and c any Executive order re lating to such section, including particu larly, but not by way of limitation, the functions, powers, and duties with re spect to amending necessity certificates issued pursuant to section 124 f of the Internal Revenue Code, and with respect to certification pursuant to section 124
h of the Internal Revenue Code.
2. So much as the Director of the Bureau of the Budget shall determine of the appropriations, allocations, and other funds available for, and of the records, property, and civilian personnel used primarily in, the administration of the functions, powers, and duties trans ferred by this order, shall be transferred from the War and Navy Departments to the War Production Board.
3. All prior Executive orders in con flict with this order are amended ac cordingly. .
F r a n k l in D R oosevelt T he W h ite H ouse ,
October 20,1944.
pR- D11:41 a. m.

WHEREAS the President of the United States is authorized by the provisions of section 124 h of the Internal Revenue Code to prescribe regulations-governing the issuance of payment certificates un der said section, and WHEREAS the functions, powers and duties of the Secretary of War and the Secretary of the Navy with respect to such certificates have been transferred to the Chairman of the War Production Board by Executive order of this date:
NOW, THEREFORE, by virtue of the authority so vested in me as President, the following regulations are hereby pre scribed:
1. Definitions. As used throughout these regulations a. Emergency facility means any fa
cility, land, building, machinery, or equipment, or part thereof, the construc tion, reconstruction, erection, or instal lation of which was completed after De cember 31, 1939, or which was acquired after such date, and with respect to which a necessity certificate has been made pursuant to section 124 f of the Internal Revenue Code.
b. Payment certificate means a cer tificate made pursuant to section 124 h of the Internal Revenue Code.
c. Certifying authority means the Chairman of the War Production Board or his duly authorized representative.
d. Contracting agency means any Government agency which has been or hereafter may be authorized to make contracts pursuant to section 201 of the First War Powers Act, 1941, and in-f eludes the Reconstruction Finance Cor poration and any corporation organized pursuant to the Reconstruction Finance Corporation Act 47 Stat. 5, as amended, the Smaller War Plants Corporation, and the W ar Production Board.
2. Circumstances under which a Pay ment Certificate may be issued. The cer tifying authority may issue a payment certificate when it is determined that a payment has been made by the United States with respect to an emergency fa
cility, as compensation to the taxpayer Continued on p. 12709

E xecutive O rders:

Page
Payment by U. S. of unamor tized cost of emergency fa
cilities, regulations govern ing issuance of payment certificates______________ 12707
Tax deductions with respect to amortization of emergency facilities, transfer of func tions to War Production B o a rd ____________________ 12707
REGULATIONS AND NOTICES
A l ie n P roperty C u st o d ia n :

Dissolution order; G. & W. Hel ler Co., Inc_______
12753
Vesting orders:
Tanimoto, Hatsuzo__________ 12752
United Incandescent Lamp and Electrical Co., Ltd___ 12753
C iv il A eronautics B oard :

Eastern Air Lines, Inc., hearing. 12751
F air E m p l o y m e n t P ractice C o m
m it t e e :

Contracts; applicability of non discriminationclause______ 12715
F arm S ecur ity A d m in ist r a t io n :

Loans, designation of localities 2 documents____________ 12792
F ederal T rade C o m m is s io n :

Hearings, etc. :
Alaska Fur Trappers, Inc., and Max Friedman__ ________ 12751
Roofer Manufacturers Assn., In c -------- ------------------- 12751
I nterstate C ommerce C o m m issio n :

Coudersport and Port Alle gany Railroad Co., with drawal of rerouting order with respect to coal and coke-------------------Fruits and vegetables, iciiig____
Reconsignment permits:
Apples, Chicago, 111________ __
Celery, Kansas City, Mo______
Grapes, Pittsburgh, Pa_______
Hubbard squash, Kansas City, Mo--------------

12752
12752
12752
12751
12752
12752

I nternal R evenue B ur e a u :

Administrative provisions com mon to various taxes; period of limitations in case of re lated taxes_________
12712
Continued on p. 12708

12707