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FEDERAL
VOLUME 2

1934

y
REGISTER
NUMBER 15

United

W ashington, Saturday, January 23, 1937
TREASURY DEPARTMENT.

This Treasury Decision is issued under the authority pre scribed by section 908 and section 905 of the Social Security Act.

Bureau of Internal Revenue.
IT. D. 4724

seal

G u y T . H elvering ,
Commissioner of Internal Revenue.

I ncome T ax
To Collectors of Internal Revenue and Others -Concerned:
The fifth sentence of article 22 a -3 of Regulations 941
and 86, and the fifth sentence of article 53 of Regulations 77
are amended to read:
The value of quarters furnished to the commissioned officers, chief warrant officers, warrant officers, and enlisted personnel of the Army, Navy, Coast Guard, Coast and Geodetic Survey, and Public Health Service, or amounts received by them as commuta tion of quarters, are to be excluded from gross income.

This Treasury Decision is issued under the authority prescribed by section 62 of the Revenue Acts of 1936, 1934, and 1932.
G u y T. H elvering, Commissioner of Internal Revenue.

seal

Approved, January 18, 1937.
W ayne C. T aylor ,
Acting Secretary o f the Treasury.
F. R. Doc. 37-206; Filed, January 21,1937; 3 :56 p. m.

T. D. 4726

T ax
on
E mployers
E ight or M ore U nder T itle I X
S ocial S ecurity A ct
of
of the
EXTENSION OF TIME FOR FILING RETURNS AND PAYING TAX

Collectors of Internal Revenue and Others Concerned:
An extension of time until April 1, 1937 .is hereby granted for the filing of returns and paying the tax under Title I X of the Social Security Act, for the calendar year 1936.
Taxpayers who take advantage of this extension of time will not be required to file tentative returns" and will not be charged with interest, provided the tax, or the first install ment thereof if the taxpayer elects to pay the tax in install ments, is paid on or before April 1, 1937. If the tax, or the first installment thereof, is not paid on or before April 1, 1937, interest will be charged at the rate of 6 per cent per annum from April 1, 1937 until the tax, or the first install ment thereof, as the case may be, is paid.
11 F. R. 2106.

Approved, January 21, 1937.
W ayne C. T aylor , Acting Secretary of the Treasury.
F. R. Doc. 37-210; Filed, January 22,1937; 12:22 p. m.

T. D. 4725

R emoval
of
D istilled W ater P rom D istillery P remises
To District Supervisors and Others Concerned:
Page 45, Regulations 8, under the caption, Removing Distilled Water from Distillery PremisesV is hereby amended to read as follows:
Distilled water must be drawn off into barrels or other containers prior to removal from distillery premises, pro vided, however, the Commissioner of Internal Revenue, in his discretion, may permit distilled water to be transferred by pipe line off the distillery premises to contiguous plants operated under the internal revenue laws, including taxpaid bottling warehouses, subject to the following conditions:
1. Provided one or more tanks are located in the dis tillery building, and designated as Distilled Water Storage Tanks. Each tank must be closed, and any necessary opening therein, affording access to the interior or to the contents, must be provided with a cover which will be secured by a Government lock. Stop cocks must be provided and so arranged as to completely control the flow of distilled water both into and out of the tank, and so constructed that they may be locked with a Gov ernment lock and each tank must also be provided with a glass gauge whereby the contents of the tank may be ascertained at all times.
2. If distilled water is to be transferred off the distillery premises by pipe line an independent line must be in stalled for such purpose, without any connection with any other pipe, vessel or utensil other than the distilled water storage tank, and all connections, valves, flanges, etc., in the distillery premises, must be brazed or other wise secured in such a manner that the pipes cannot be detached or altered without showing evidence of tamper ing. The pipe line shall be exposed to view throughout its entire length.
3. Distilled water must under no circumstances be drawn off or removed through the cistern room or ware157