Voglio sapere a riguardo di…

FEDERAL REGISTER, Wednesday, February 17, 1943
respective quantities of tea which quali fied distributors are eligible to purchase hereunder and packers quotas estab lished under Pood Distribution Order No. 18, make allocations to qualified dis tributors and packers of the types of tea available so as to meet, as nearly as may be possible, the requirements of packers orders received by qualified distributors, and shall approve or, if necessary, modify and approve distributors orders of tea from Commodity in accordance with such allocations.
f Records and reports. All qualified custributors shall maintain such records for such periods of time, and shall exe cute and file such reports and submit such information, as the Director may from time to time request or direct, and within such times as he may prescribe g Audits and inspections. Every qualified distributor shall permit inspec tion during reasonable business hours of his books, records, and accounts by the Director.
h Appeals. Except as provided by paragraph c 2 hereof, any person affected by this order, who considers that compliance herewith would work an ex ceptional and undue hardship on him, may appeal to the Director, setting forth all pertinent facts in justification of such appeal, together with the statement of the nature of the relief requested. The Director may, upon the basis of such appeal and other information, take such action as he deems appropriate.
i Violations. Any person who wil fully violates any provision of this order or, in connection with this order, wil fully conceals a material fact or fur nishes false information to any depart ment or agency of the United States, is guilty of a crime and, upon conviction, may be punished by fine or imprison ment. In addition, any person who, in the judgment of the Director, is found to have violated any of the terms or pro visions of this order, may be prohibited from making or obtaining further deliv eries of tea, or from processing or using material under priority control and may be deprived of priorities assistance.
j Communications. All reports re quired to be filed hereunder and all communications concernings this order, shall, unless otherwise directed, b ad dressed to: Director of Pood Distribu tion, United States Department of Agri culture, Washington, D. C. Ref. FD-21.
k Delegatiofi of authority. The Di rector may delegate any or all of the powers and authorities herein conferred upon the Director to such person or per sons as he may designate.
l Effective date. This order shall become effective immediately.
E.O. 9280, 7 P.R. 10179
Issued this 15th day of February, 1943.

2079

TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue
from the date of filing of such consents or claim, as the case may be, then, notwithstand ing any other provision of law or rule of law, such deficiency shall be assessed and Subchapter AIncome and Excess-Profits Taxes Collected if assessment is made within one i year from the date of the filing of such con T. D. 5228
sents or claim, as the case may be. The fail Part 19Income T ax U nder I nternal ure of a shareholder to include in his gross income for the proper taxable year the amount R evenue Code specified in the consent.made by him referred DISTRIBUTION BY PEhSONAL HOLDING
to in subsection g 2 shall have the same COMPANIES
effect, with respect to the deficiency resulting as is provided in section 272 f Regulations 103, 101 and 94 amended therefrom, of the applicable revenue law with respect to to conform to sections 181, 182, 183,184, a deficiency resulting from a mathematical 185, 186 and 132 d e of the Revenue . error appearing on the face of the return.

Act of 1942 Public Law 753, 77th Con gress , approved October 21, 1942, relat ing to personal holding companies.
Regulations 103
In order to conform Regulations 103
Part 19, Title 26, Code of Federal Regu lations, 1940 Sup. to sections 181, 182, 183,184,185, 186, and 132 d e of the Revenue Act of 1942 Public Law 753, 77th Congress, approved October 21, 1942, such regulations are amended as follows:
P aragraph 1., There is inserted immedi ately preceding 19.28 d -l the fol lowing:

Par. 2. Section 19.28 d -1 is amended as follows:
A By changing the period at the end of the first sentence or the second para graph to a comma, and inserting the fol lowing:
see 19.53-4, or such consent may be made at any time not later than one year after October 21,1942, if the corporation was a personal holding company for the taxable year for which the credit is claimed.
B By inserting immediately after the second comma in the third sentence of the second paragraph the following:
S ec . 186. D istributions by personal hold
or in the case of a personal holding com in g c om panies . Revenue Act o f 1942, Title pany referred to in section 28 d 1, t within one year after October 21,1942,

C By inserting immediately after e Consent dividends. 1 Section 28 d Form 973 appearing in the third sen 1 of the Internal Revenue Code and section tence of the second paragraph the fol 28 d 1 of the Revenue Act of 1938 are lowing:
amended to read as follows:
1 Unless it files in accordance with regu or Form 973A, in the case of a personal holding company, lations prescribed by the Commissioner with the approval of the Secretary with its re P ar. 3. There is inserted immediately turn for such year, or within one year after after 19.28 d-2, a new section as the date of enactment of the Revenue Act of follows:
1942, in the case of a corporation which is a personal holding company for the taxable 19.28 d-3 Overpayments and de year with respect to which it claims the bene ficiencies. For the refund or credit of fits of this section, signed consents made any overpayment, and the assessment or under oath by persons who were shareholders, collection of any deficiency referred to on-the last day of the taxable year, of the cor poration, of any class of consent stock; and in section 186 h of the Revenue Act of 1942, see 19.504-6.

f Effective date of amendments. The Par. 4. There is inserted immediately amendments made by subsections a to e, preceding 19.115-1 the following:
inclusive, shall be effective as of the date of enactment of the laws amended thereby.

, h Overpayments and deficiencies. U the refund or credit of any overpayment for any taxable year, to the extent resulting from the application of subsections e and g of this section is prevented on the date of the enactment of this Act or within one year from such date, then, notwithstanding any other provision of law or rule of law other than this subsection and other than section 3761 of the Internal Revenue Code or section 3229 of the Revised Statutes, or such section as amended by section 815 of the Revenue Act of 1938, relating to compromises such over payment shall be refunded or credited in the same manner as in the case of an income tax erroneously collected if claim therefor is filed within one year from the date of the enact ment of this Act. If the assessment or cbllection of any deficiency for any taxable year, to 1Jie extent resulting from the application of seal Claude R . W ickard, subsections e and g of this section, is pre vented on the date of the filing of the share Secretary of Agriculture.
holders consents referred to in subsection e P. R. Doc. 43-2514; Piled, February 15, 1943; 4 on the date of filing of the claim referred 4:34 p . m .
y to in subsection g 1 or within one year
S ec . 186. D istributions by personal hold
in g com panies . Revenue Act of 1942, Title
I

.a Definition of dividend. 1 Amend ment to Internal Revenue Code. Section 115
a of the Internal Revenue Code relating to definition of dividend is amended by in serting at the end thereof the following new sentence: Such term also means any dis tribution to its shareholders, whether in money or in other property, made by a cor poration which, under the law applicable to the taxable year in which the distribution is made, is a personal holding company, or which, for the taxable year in respect of which the distribution is made under section 504
c or section 506 or a corresponding provi sion of a prior Income tax law, is a personal holding company under the law applicable to such taxable year.

b Personal holding company dividends not applied in reduction of basis. Section 115 b relating to source of distributions of the Internal Revenue Code, the Revenue Act of 1938, and the Revenue Act of 1936, are amended by inserting at the end of such sub-