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3843

FEDERAL REGISTER, Friday, September 8, 1939
foreign government with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to services performed in the foreign coun try by employees of the United, States Government and, of instrumentalities thereof.
For the purposes of this exemption the citizenship of the employee is like wise immaterial.
2 Immediately after article 504 sec tion 401.504, Title 26, Code of Federal Regulations, the following is inserted:

which was ratified August 13, 1937.
Sec. 55 a, 52 Stat, 478, 26 U.S.C., Sup.
IV, 55 a; sec. 55 a 1 and 2, 53
Stat. 29. T. D. 4936, Bu. Int. Rev., September 6, 1939
463E.1 Procedure for inspection.
J ohn W . H anes , Upon receipt by the Commissioner of Acting Secretary of the Treasury. Internal Revenue of income tax with F. R. Doc. 39-3272; Filed, September 7, 1939; holding returns, Form 1042B, duplicate copies thereof shall be forwarded to the 11:06 a. m.
Department of National Revenue, Ot tawa, Canada. Sec. 55 a, 52 Stat.
478, 26 U.S.C., Sup. IV, 55 a ; sec. 55
T. D. 4936
a 1 and 2, 53 Stat. 29. T. D. 4936
I nspection of I ncome T ax W ithholding Bu. Int. Rev., September 6, 1939

amended by section 605 of such Social Security Act Amendments of 1939
seal Guy T. H elvering, Commissioner of Internal Revenue.
Approved, September 6, 1939.

R eturns
S ec t io n 902 f of t h e S ocial S ecurity Act A m e n d m e n t s o f 1939

REGULATIONS GOVERNING THE INSPECTION OF
INCOME TAX RETURNS, FORM 1042B, BY
No tax shall be collected under title VIII
THE DEPARTMENT OF NATIONAL REVENUE, of the Social Security Act or under OTTAWA, CANADA
the Federal Insurance Contributions Act
, with respect to services rendered prior to January 1, 1940, which are described in subparagraphs 1 1 and 12 of sections 1426 b of the Internal Revenue Code, as amended, and any such tax hereto fore collected including penalty and inter est with respect thereto, if any, shall be refunded in accordance with the provisions of law applicable in the case of erroneous or illegal collection of the tax. No interest shall be allowed or paid on the amount of any such refund.

Art. 504V& Sec. 401.5044, Title 26, Code of Federal Regulations Refund under section 902 / of the Social Se curity Act Amendments of 1939. Any tax including interest or penalty, if any paid with respect to services ren dered prior to January 1,1940, which are described in paragraph 11 or 12 of section 1426 b of the Federal Insur ance Contributions Act, as amended by section 606 of the Social Security Act Amendments of 1939 see article 13 Vk section 401.13V2, Title 26, Code of Fed eral Regulations, 1939 Sup., may be refunded to the person who paid the amount of such tax to the collector. No interest shall be allowed or paid by the Government on the amount of any such refund. Every claim for such refund shall be made on Form 843 in accordance with the provisions of this article and article 504 section 401.504, Title 26, Code of Federal Regulations, relating to credit or refund of overpayments which are not adjustable. A claim which does not comply with these requirements will not be considered for any purpose as a claim for refund.
This Treasury Decision is issued un der the authority contained in section 808 of the Social Security Act 49 Stat.
638; 42 U.S.C., Sup. IV, 1008, and sec tions 1429 and 3791 of the Internal Reve nue Code 53 Stat., Part 1; and inter prets section 902 f of the Social Secu rity Act Amendments of 1939 Public, No. 379, 76th Cong., 1st sess. and section 1426 b 11 and 12 of the Federal Insurance Contributions . Act, as No. 173----- 2

I

seal
J ohn W. H anes ,
Acting Secretary of the Treasury.
Approved: Sept. 6, 1939.
F ranklin D R oosevelt The White House.

Aub. 10, 1939.
F. R. Doc. 39-3266; Filed, September 7, 1939;
10:48 a. m.
To Collectors of Internal Revente and Others Concerned:
463E.0 Introductory. Section 55 a T. D. 4935
of the Revenue Act of 1938 provides:
T axes U nder
the
F ederal I nsurance
Returns made under this title shall be C ontributions Act S ubchaPter A of open to inspection in the same manner, to Chapter 9 of the I nternal R evenue the -same extent, and subject to the same provisions oi law, including penalties, as C ode, W hich S upersedes T itle V H I of returns made under Title, II of the Revenue the S ocial-Security Act W ith R e
Act of 1926; and all returns made under this spect to S ervice P erformed After Act shall constitute public records and shall D ecember 31, 1938, by an I ndividual be open to public examination and inspec tion to such extent as shall be authorized in After H e Attains A ge 65
rules and regulations promulgated by the REGULATIONS 9 1 , AS AMENDED, AS MADE AP
President.

Section 55 a 1 of the Internal Rev enue Code provides:
Returns made under this chapter upon which the tax has been determined by the Commissioner shall constitute public records;
but, except as hereinafter provided in this section, they shall be open to inspection only upon order of the President and under rules and regulations prescribed by the Secretary and approved by the President.

Section 55 a 2 of the Internal Revenue Code provides:
And all returns made under this chapter, subchapters A, B, and D of chapter 2, sub chapter B of chapter 3, chapters 4, 7, 12, and 21, subchapter A of chapter 29, and sub chapters A and B of chapter 30, shall con stitute public records and shall be open to public examination and inspection to such extent as shall be authorized in rules and regulations promulgated by the President.

Pursuant to the above-quoted provi sions of law the President orders1 that income tax withholding returns, Form 1042B, filed under the provisions of Title I of the Revenue Act of 1938, or chapter 1 of the Internal Revenue Code, shall be open to inspection by the Department of National Revenue, Ottawa, Canada, for the purpose of enabling the United States Treasury Department to admin ister effectively the provisions of the Tax Convention, dated December 30,1936, be tween the United States and Canada 1 See page 3835.

PLICABLE TO THE INTERNAL REVENUE CODE
BY TREASURY DECISION 4 8 8 5 , AMENDED

To Collectors of Internal Revenue and Others Concerned:
In order to conform Regulations 91,1
approved November 9, Part 401, Title 26, Code of Federal Regulations, as amended, as made applicable to the Internal Revenue Code by Treasury De cision 4885,2 approved February 11, 1939
Part 465, Subpart B, of such Title 26, to section 905 of the Social Security Act Amendments of 1939 Public, No. 379, 76th Cong., 1st sess., such regulations only as made applicable to the Internal Revenue Code are amended as follows:
1 Immediately preceding article 1
section 401.1, Title 26, Code of Federal Regulations the following is inserted:
S e c t io n 905 a
Act A m e n d m e n t s
of th e o f 1939

S ocial S ecurity
No service performed at any time during the calendar year 1939 by any individual shall, by reason of the individual having at tained the gé of sixty-five, be excepted from employment as defined in section 1426 b of subchapter A of chapter 9 of the Internal Revenue Gode. Paragraph 4 of such sec tion which excepts such service from em ployment is repealed as of the effective date thereof, and paragraph 4 of section 811 b of the Social Security Act is repealed as of January 1, 1939.
i l F.R. 1764.
s 4 F.R. 879 DI.