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I

FEDERAL
V

VOLUME 6

REGISTER

,
1934

NUM BER 196

Washington, Wednesday, October 8, 1941
Rules, Regulations, Orders TITLE 26IN T E R N A L REVENUE
CHAPTER I BUREAU OF IN T E R N A L
REVENUE
Subchapter C M iscellaneous E xcise T axes T.D. 5081

Regulations 64 Amended In order to conform Regulations 64,1
approved February 4, 1939 P art 137, Title 26, Code of Federal Regulations, 1939 Sup., as made applicable to the In
ternal Revenue Code by Treasury Deci sion 4885,2 approved February 11, 1939
Chapter I, note, Title 26, Code of Fed eral Regulations, 1939 Sup., and as amended by Treasury Decision 4912,3 ap provedJuly 24, 1939, and Treasury De cision 4983,3 approved July 16, 1940, to the provisions of sections 202 i , 205 and 301 of the Revenue Act of 1941 Public Law 250, 77th Congress, approved Sep tember 20, 1941, such regulations are amended as follows:
P aragraph 1. There is inserted imme
diately preceding 137.31 Returns; in general article 31 the following:
op t h e
R e v e n u e A ct
of
1941

c Returns for 1941. Section 1203 b 2 of the Internal Revenue Code relating to extensions of time for filing capital-stock tax returns is amended by inserting at the end thereof the following: With respect to the year ending June 30, 1941, the extension may be for not more than ninety days.
P ar. 2. The first sentence of 137.36
b Article 36 b is amended by strik ing out the period at the end and by inserting in lieu thereof the following:

137.36 Place and tim e fo r return.

4 P.R.
4 P.R.
4 P.R.
5 PR.

523.
879.
3432.
2614.

S e c t io n 202 i , T it l e I I , o f A c t of 1941

the
R evenue
1 Adjusted declared value. 1 Section 1202 b 1 C of the Internal Revenue Code is amended to read as follows:

PART 137 CAPITAL STOCK TAX

Se c t io n 301 c
b Extensions of time. , ex cept that for the year ending June 30, 1941, the extension of the time for filing returns may be for not more than 90
days.
P ar. 3. There is inserted immediately preceding 137.41 Nature and rate of tax A rticle 41 the following:

filing
C its net income, computed without the deduction of the tax imposed by Subchapter E of Chapter 2, 2 Section 1202 b 1 iii is amended to read as follows:
iii the excess of the deductions allow able for Income tax purposes not Including the deduction for the tax imposed by Sub chapter E of Chapter 2 over its gross income.
S e c t io n 205, T it l e II,
of
the
R evenue A ct
1941

The amendments made by this title shall be applicable only with respect to taxable years beginning after December 31, 1940.
of
S e c t io n 301

of t h e
R evenue A ct
of
1941

a Increase in rate of tax. Section 1200
a and b of the Internal Revenue Code relating to rate of capital stock tax is amended by striking out $1 and inserting in lieu thereof $1.25 .
b Defense tax rate. Section 1200 c of the Internal Revenue Code is repealed.

d Effective date. This section shall be effective only with respect to the year ending June 30, 1941, and succeeding years.
P ar. 4. The fourth sentence of 137.41
Article 41, as amended by Treasury Decision 4983, is further amended to read as follows:

137.41 N a t u r e and rate of tax.
The tax for each full $1,000 of the adjusted declared value of the capital stock is imposed at the rate of $1 for the taxable years ending June 30, 1938, and June 30, 1939, $1.10 for the taxable year ending June 30, 1940, and $1.25 for the taxable year ending June 30, 1941, and years subsequent thereto.
P ar. 5. The second sentence of para graph c of 137.46 Article 46 is
CONTENTS
RULES, REGULATIONS, ORDERS
T itle 26 I nternal R e v e n u e :

Bureau of Internal Revenue:
Page Capital stock tax, Regula tions 64 amended_______
5103
Miscellaneous excise taxes:
Distilled spirits and wines__5104
Gasoline, lubricating oil, and matches___________ 5109
Pistols and revolvers_______
5108
Playing cards______________ 5108
T itle 30 M ineral R esources :

Bituminous Coal Division:
Market Area 216, Idaho por tion enlarged to include Georgetown_____________
Minimum price schedules, re lief orders, etc.:
Districts Nos. 2 and 3_____
District No. 4______________
District No. 8______________
District No. 18_____________
District No. 19_____________
District No. 22____________
District No. 23 2 docu m ents________________
T itle 31 M o n e y
and
5110
5111
5111
5111
5112
5112
5113

F inance :

Monetary Offices:
Values o f foreign monetary units_____________________
T itle 32 N ational D efense :
Selective Service System:
Authorizations for physical examinations, etc.:
K en tu cky__________________
W est Virginia______________
T itle 33 N avigation and N aviga
ble
5113

5114

5115
5115

W aters :

Corps of Engineers:
Bridgeport, Conn., b r i d g e regulations, amendment.
T itle 35 P anama C a n a l :
Canal Zone Regulations:
Operation and navigation of Panama Canal and adja cent waters, a m e n d
ments____________________
Continued on next page
5103

5115

5116