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W

I iT T F D i

SCRIPTA

EDERAL
VOLUME I

1934

J u n to

NUMBER 21

Washington, Saturday, April 11, 1936
pendix to Regulations 86 and particularly to the last sentence thereof reading as follows:

TREASURY DEPARTMENT.
Bureau of Customs.
T. D. 48243
C ustoms R egulations A mended ARTICLE 455, CUSTOMS REGULATIONS OP 1931, AMENDED TO EX
TEND THE PROVISIONS OP SECTION 309 A , TARIFF ACT OF
1930, AND THE REGULATIONS THEREUNDER, RELATING TO VES
SEL SUPPLIES, TO CERTAIN CIVIL AIRCRAFT----X, D. 46522, W IT H
RESPECT TO EXEMPTION FROM IMPORT TAX OF CERTAIN ARTICLES
ALSO EXTENDED TO CERTAIN CIVIL AIRCRAFT

A pril 7, 1936.

To Collectors of Customs and Others Concerned:
Pursuant to the authority contained in Section 7 b of the Air Commerce Act of 1926,1 and Section 644 of the Tariff Act of 1930,2 Article 455 of the Customs Regulations of 1931 is hereby amended by the addition of a new para graph b , reading as follows:
Section 309 a o f th e T a riff A c t o f 1930, a n d th e re gu la tio n s prom ulgated th ereun der, in so f a r as app licable, s h a ll app ly to civil aircraft actu ally en gaged in tra d e w ith n on co n tigu o u s fo re ig n countries an d to civil a irc ra ft a ctu ally en gaged in tra d e b etw een the U n ited States a n d any o f its possessions.

Also, the provisions of Treasury Decision 46522, with re spect to exemption from import tax of certain articles, are hereby extended to civil aircraft actually engaged in trade with noncontiguous foreign countries and to civil aircraft actually engaged in trade between the United States and any of its possessions.
Paragraph b of Article 455 is redesignated paragraph c .
Insert as marginal reference opposite the new paragraph b : Air commerce act, 1926, sfec. 7 b U. S. C., title 49, sec. 177 b , and Tariff Act of 1930, sec. 644.
seal
W ayne C. T aylor ,
Acting Secretary of the Treasury.
F ile d , A p ril
10,1936; 1:28 p. m.

Bureau of Internal Revenue.
T . D . 4635

I nstructions w it h R espect to A cceptance of T reasury N otes of S eries C-1936 in P aym ent of I ncome and P rofits T axes R equired to be P aid on A pril 15, 1936.

To Collectors of Internal Revenue and Others Concerned:
These instructions are issued pursuant to the authority contained in section 1118 a of the Revenue Act of 1926 and by virtue of all other authority of law.
In connection with the tender of Treasury notes maturing April 15, 1936, in payment of income or profits taxes, the attention of collectors is called to paragraph 19 of the ap 44 Stat. 572.
246 Stat. 761.

T h e a m ou n t, a t par, of T re asu ry certificates o f in debtedness or T re asu ry notes presented b y an y taxp ay er in p ay m en t of incom e a n d profits taxes m u s t n o t exceed th e a m o u n t o f the taxes to be p aid b y h im , a n d collectors sh a ll in n o case pay in terest on the certificates or n otes or accept th em fo r an a m o u n t less or greater th a n th eir face valu e.

Treasury notes of Series C1936 were issued in denomina tions of $100, $500, $1,000, $5,000, $10,000, and $100,000, and will be payable in such amounts on April 15, 1936.
Such Treasury notes may be received on April 15, 1936, only, or within a reasonable time immediately prior thereto, and are acceptable at par or face amount only in pay ment of income and profits taxes which the taxpayer is required to pay on that date, that is, taxes due for the first time on that date and which would be overdue thereafter.
Treasury notes maturing on other dates are not acceptable in . payment of installments of income or profits taxes re quired to be paid on April 15, 1936, and Treasury notes maturing on April 15, 1936, are not acceptable in payment of installments of income or profits taxes unless such install ments are required to be paid on April 15, 1936. Since the first installment of income and profits taxes determined on a caipurtar year basis is due fo r the first time on March 15, regardless of whether an extension of time is granted to file the tax return, Treasury notes maturing op April 15, 1936, are not acceptable in payment of income or profits taxes determined on a calendar year basis. I f any such notes are offered in payment of income or profits taxes subject to any condition, qualification, or reservation what soever, or for any greater amount than the par or face amount, they will not be deemed to be duly tendered and the collectors shall refuse any such offer and return the notes to the taxpayers immediately.
seal
G

u y
T. H

e l v e r in g ,
Commissioner of Internal Revenue.
Approved, April 9, 1936.
W a y n e C. T a y l o r ,
Acting Secretary of the Treasury.
F ile d , A p ril 10, 1936; 1:28 p. m .

T . D . 4634
Income T

ax
FIRST PARAGRAPH OF ARTICLE 101 I D 1 OF REGULATIONS 86, AMENDED

To Collectors of Internal Revenue and Others Concerned:
The first paragraph of article 101 l l - l of Regulations 86 is amended to read:
T o b e ex em p t u n d e r Section 101 1 1 th e b u sin ess o f th e o rg a n
iza tio n m u s t b e p u rely m u tu a l a n d its incom e m u st b e used or h e ld solely fo r th e purpose o f p ay in g losses o r expenses. N eith e r th e e xten t o f th e territory in w h ic h th e com pan y m ay properly
181