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1537

FEDERAL REGISTER, J u ly 24, 1937
T. D. 4752
S tamp T axes on I ssues and T ransfers of S tocks and B onds, S ales of P roduce for F uture D elivery, and D eeds of Conveyance 1

To Collectors of Internal Revenue and Others Concerned:
Title V of the Revenue Act of 1932 has been amended by Public Resolution No. 48, 75th Congress, approved June 29, 1937, which reads, in part, as follows:
That parts I, n , HI, and IV, of title V, as amended, of the Revenue Act of 1932, are further amended by striking out 1937 wherever appearing therein and in serting in lieu thereof 1939.
In conformity with the provisions of the law above quoted, article 2 of Regulations No. 71, approved July 16, 1932, as amended by Treasury Decision 4383 and Treasury Decision 4569, is further amended to read as follows:
Ar t . 2. Effective period.The stamp tax provisions of the Revenue
Act of 1926, as amended by the Revenue Act of 1928, are still in full force and effect, except as amended by the Revenue Acts of 1932 and 1934 and the Act of June 29, 1936. The amendments made by the Revenue Act of 1932 are effective on and after June 21, 1932. The amendment made by the Revenue Act of 1934 is effective on and after May 11, 1934. The amendment made by the Act of June 29, 1936, is effective on and after that date. The rates of tax, as well as the additional taxes imposed by the amendments made by the Revenue Acts of 1932 and 1934 to Schedule A of Title V ill of the Revenue Act of 1926, as amended by the Revenue Act of 1928, are effective only to and including June 30, 1939.

This Treasury Decision is issued under the authority con tained in section 1101 of the Revenue Act of 1926.
seal G u y T. H elvering, Commissioner of Internal Revenue.
Approved: July 21, 1937.
S tephen B. G ibbons ,
Acting Secretary of the Treasury.
P. R. Doc. 37-2306; Piled, July23,1937; 10:49 a. m.

T.D. 4753
T ax on Adm issions

To Collectors of Internal Revenue and Others Concerned:
Section 711 e of the Revenue Act of 1932, as amended by section 212 of the National Industrial Recovery Act ap proved June 16, 1933, and Public Resolution No. 36, 74th Congress approved June 28, 1935, was further amended by Public Resolution No. 48, 75th Congress approved June 29, 1937, which reads, in part, as follows:
That title IV, as amended, and parts I, n , III, and IV, of title V, as amended, of the Revenue Act of 1932, are further amended by striking out 1937 wherever appear ing therein and inserting in lieu thereof 1939."
In conformity with the provisions of law quoted above, Article 57 of Regulations 43 Revised June 1932, as amended by Treasury Decision 4379, approved August 9, 1933, and Treasury Decision 4571, approved July 24, 1935, is further amended as follows:
Ar t . 57. Effective date of change in exemption.The sums paid for admission which are not subject to tax under section 500
a 1 of the Revenue Act of 1926, as amended by section 711 a of the Revenue Act of 1932, are those which are "less than 41
cents. Effective July 1, 1939, any sum of $3 or less paid for admission will not be taxable. The time of payment and not the time of admission wiU govern in determining which exemption is applicable. Consequently, if a person should purchase a ticket
1 Title VIH of the Revenue Act of 1926, as amended by Title n , Part V, of the Revenue Act of 1928, by Title V, Part III, of the Revenue Act of 1932, by section 212 of the National Industrial Recovery Act, by section 612 of the Revenue Act of 1934, by Public Resolution No. 3674th Congress, by the Act of June 29, 1936 Pub lic No. 842, 74th Congress, and as further amended by Public Resolution No. 4875th Congress.
Section 711 e of the Revenue Act of 1932, amended by sec tion 212 of the National Industrial Recovery Act, and Public Resolution No. 36, 74th Congress, and further amended by Public Resolution No. 48, 75th Congress, approved June 29, 1937.

of admission for an amount in excess of 40 cents where the pay ment was made before July 1, 1939, for an admission to take place after that date, the payment so made would be subject to tax.

This Treasury Decision is issued under the authority con tained in section 1101 of the Revenue Act of 1926.
seal

G u y T . H elvering,
Commissioner of Internal Revenue.
Approved: July 21, 1937. .
S tephen B . G ibbons ,
Acting Secretary of the Treasury.
F. R. Doc. 37-2307; Filed, July 23,1937; 10:50 a. m.

T. D. 4754
E xcise T axes on S ales by the M anufacturer 1

To Collectors of Internal Revenue and Others Concerned:
Title IV of the Revenue Act of 1932, as amended by section 212 of the National Industrial Recovery Act approved June 16, 1933, section 1 of the Act approved June 16, 1933 Pub lic No. 73, 73d Congress, and Public Resolution No. 36, 74th Congress approved June 28, 1935, was further amended by Public Resolution No. 48, 75th Congress approved June 29, 1937, which reads, in part, as follows:
That title TV, as amended, and parts I, n , III, and IV, of title V, as amended, of the Revenue Act of 1932, are further amended by striking out 1937 wherever appearing therein and inserting in lieu thereof 1939.
In conformity with the provisions of law quoted above, Article 2 of Regulations 44 revised September 1934, as amended by Treasury Decision 4572, approved July 24, 1935, is further amended to read as follows:
Art . 2. Effective period.The tax is imposed upon any sale, lease, or use, on or after June 21, 1932, and before July 1, 1939, of gasoline, lubricating oil, brewers wort, certain malt products, or matches by the manufacturer or other person liable for tax under the provisions erf section 623 see Article 5, irrespective of when the article was manufactured, produced, or imported.

This Treasury Decision is issued under the authority con tained in section 628 of the Revenue Act of 1932.
seal
G u y T. H elvering, Commissioner of Internal Revenue.
Approved: July 21, 1937.
S tephen B . G ibbons ,
Acting Secretary of the Treasury.
F. R. Doc. 37-2308, Piled, July 23,1937; 10:50 a. m.

T. D. 4755
E xcise T axes on S ales by the M anufacturer

To Collectors of Internal Revenue and Others Concerned:
Title IV of the Revenue Act of 1932, as amended by section 212 of the National Industrial Recovery Act approved June 16, 1933, and Public Resolution No. 36, 74th Congress ap proved June 28, 1935, was further amended by Public Reso lution No. 48, 75th Congress approved June 29, 1937, which reads, in part, as follows:
That title IV, as amended, and parts I, n, HE, and IV, of title V, as amended, of the Revenue Act of 1932, are further amended by striking out 1937 wherever appearing therein and inserting in lieu thereof 1939.
In conformity with the provisions of law quoted above, the second paragraph of Article 1 of Regulations 46, as amended 1 Title IV of the Revenue Act erf 1932, am ended by section 212
of the National Industrial Recovery Act, section 1 of the Act ap proved June 16, 1933 Public No. 73, 73d Congress, and Public Resolution No. 36, 74th Congress, and further amended by Public Resolution No. 48, 75th Congress, approved June 29, 1937.
2 Title IV of the Revenue Act of 1932, amended by section 212
of the National Industrial Recovery Act, and Public Resolution No.
36, 74th Congress, and further amended by Public Resolution No.
48, 75th Congress, approved June 29, 1937.