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FEDERAL

REGISTER
1934

VOLUME 3

NUMBER 58

optino

Washington, Thursday, March 24, 1938
PRESIDENT OF THE UNITED STATES.
T homas J efferson s B irthday
TREASURY DEPARTMENT.
Bureau of Internal Revenue.

By the President of the United States of America
T. D. 4795
I ncome T ax
A PROCLAMATION

REGULATIONS 9 4 AMENDED

WHEREAS Thomas Jefferson, author of the Declaration of Independence and third President of the United States, was the advocate of great causes and high ideals of human freedomprinciples adopted as fundamental by the Amer ican people; and WHEREAS Thomas Jefferson as lawyer, statesman, philos opher, scientist, farmer, and architect lived a life of such rich diversity th a t it encompassed the full scope of the knowledge of his time, andof happy significance to his countryknew how to carry theory into practice, and from youth to a fine old age exemplified in all of his work the principle th at the true evidence of life is growth; and WHEREAS Public Resolution No. 60, 75th Congress, ap proved August 16, 1937, provides:
That the President of the United States of America is authorized and directed to issue a proclamation calling upon officials of the Government to display the flag of the United States on all Government buildings on April 13 of each year, and inviting the people of the United States to observe the day in schools and churches, or other suitable places, with appropriate ceremonies in commemoration of the birth of Thomas Jefferson:

To Collectors of Internal Revenue and Others Concerned:
Article 51-2 of Regulations 94,1 relating to the form of return, is hereby amended by inserting after the first sentence thereof the following:
For taxable years beginning after December 31, 1936, the return shall be on short Form 1040A if 1 the net income does not exceed $5,000 and is derived solely from interest, dividends and salaries, wages, commissions, bonuses, and other compensation for personal services, and 2 the tax payer does not own a business or practice a profession on his own account and renders a return on the cash receipts and disbursements basis for the calendar year. 1
Article 51-2 of Regulations 94 is further amended by strik ing out the parenthetical clause in the fifth sentence.
Paragraph b of article 142-5 of Regulations 94, as amended by Treasury Decision 4791, approved January 14, 19382 I. R. B. 1938-4, 2, is hereby further amended by striking out of the first sentence thereof on Form 1040NB;
by striking out of the second sentence thereof Form 1040NB, and inserting in lieu thereof Form 1040NB a ; and by striking out of the third sentence thereof Form 1040NB, and inserting in lieu thereof a return.
This Treasury Decision is issued pursuant to the au thority contained in section 62 of the Revenue Act of 1936.
seal G uy T. H elvering, Commissioner of Internal Revenue.
Approved: March 21, 1938.

NOW, THEREFORE, I, FRANKLIN D. ROOSEVELT, President of the United States of America, do hereby call upon officials of the Government to display the flag of the United States on all Government buildings on April 13, 1938, and on April 13 of each succeeding year, and do invite the people of the United States to observe the day in schools, churches, and other suitable places, with appropriate cere monies in commemoration of the birth of Thomas Jefferson.
IN WITNESS WHEREOF I have hereunto set my hand and caused the seal of the United States to be affixed.
Done a t the City of Washington this 21" day of March in the year of our Lord nineteen hundred and thirtyEseal eight, and of the Independence of the United States of America the one hundred and sixty-second.
F ranklin D R oosevelt
By the President:
C ordell H ull
Secretary of State.
No. 22761
F. R. Doc. 38-848: Filed, March 23,1938; 11:46 a. m.

R oswell M agill,
Acting Secretary of the Treasury.
F. R. Doc. 38-845; Filed, March 23,1938; 10:37 a. m.

DEPARTMENT OF THE INTERIOR.
National Bituminous Coal Commission.
Order No. 236
An O rder R equiring R eports from P roducers of C ost and R ealization D ata B eginning J anuary 1, 1938, P ursuant to S ection 10 a of the B ituminous Coal A ct of 1937

Pursuant to act of Congress entitled An Act to regulate interstate commerce in bituminous coal, and for other pur11 F. R. 1859.
a3 F. R. 126 DI.

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