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FEDERAL REGISTER,
of Agriculture any or all of the authority vested in him by this order.
h Communications. All reports re quired to be filed hereunder and all com munications concerning this order shall, unless instructions to the contrary are issued by the Director, be addressed to the Director of Food Distribution, War Food Administration, United States De partment of Agriculture, Washington 25, D. C., Ref. FDO 16.
i Conservation Order No. M-205, as amended, superseded. This order super sedes in all respects Conservation Order No. M-205, as amended, issued by the War Production Board on November 11, 1942, except that, as to violations of said order, or rights accrued, liabilities in curred, or appeals taken under saidorder, said Conservation Order No. M-205, as amended, shall be deemed in full force and effect for the purpose of sustaining any proper suit, action, or other proceed ing with respect to any such violation, right, or liability. Any appeal pending under said Conservation Order No. M 205, as amended, shall be considered Under e hereof.
j Effective date. This order shall become effective 12:01 a. m., e. w. t., Au gust 10, 1943.

Tuesday, A u gu st 10, 1943

and a period is substituted for the semi colon immediately preceding this pro viso.
E arl G. H arrison , Commissioner of Immigration and Naturalization.
Approved:

corporation and both corporations become components of the taxpayer the second corporation becoming a com ponent either directly or as a compo nent of the first corporation. The statute also applies to any other cor poration which becomes a component of the taxpayer and which at the time of F rancis B iddle , a stock acquisition by the taxpayer or Attorney General.
first corporation under the circum P. D. Doc. 43-12882; Piled, August 9, 1943;
stances described in section 742 f l
11:11 a. m.
A or B was connected, directly or indirectly, through stock ownership with the corporation the stock of which was acquired. In the case of such a TITLE 10ARMY: WAR DEPARTMENT
corporation connected through stock ownership, the statute applies regardless Chapter V IIPersonnel of the manner of acquisition of the stock P art 79 P rescribed S ervice U nifo r m of such connected corporation held at such time for example, whether or not INSIGNIA AND DECORATION SPECIFICATIONS
acquired for a consideration other than So much of 79.32, 79.33, 79.34, 79.35, the issuance of stock. The statute also 79.36, 79.37, 79.41, 79.42, 79.43, 79.44, applies regardless of the date before 79.45, 79.46, 79.47, 79.48, 79.49, 79.50, 79.51 such time that the corporation holding and 79.52, as require that decorations and such stock, directly or indirectly, ac service medals be numbered serially, is quired such stock of such connected cor hereby rescinded. R.S. 1296; 10 U.S.C.
poration. That is, it is immaterial 1391 Pars. 32, 33, 34, 35, 36, 37, 41, 42, whether the stock of such connected 43, 44, 45, 46, 47 48, 49, 50, 51, 52, AR
corporation held at such time was ac 600-35.10 November 1941, as amended by quired before, on, or after December 31, C 26, 28 July 19431
1935, as long as such stock was acquired Section 79.58 d 5 is amended as before the time the acquisition of stock follows:
of thé corporation to which it was so connected occurred in a transaction de 79.58 Service ribbons, bronze stars, scribed in section 742 f 1 A or B .
E.O. 9280, 8 F.R. 10179; E.O. 9322, 8 miniatures, lapel buttons, and lapel rib In the case of any such corporation con F.R. 3807; E.O. 9334, 8 F.R. 5423
bons.
nected through stock ownership at such d Lapel buttons.
Issued this 7th day of August 1943.
5 For service. A dexter eagle withtime, the amount of its excess profits net M arvin J ones , income, or deficit, which is to be elimi wings displayed perched within a ring nated under section 742 f 1 is to be War Food Administrator.
which displays 13 .vertical stripes with a determined by reference to that part of chief, the dexter wing of the eagle behind P. R. Doc. 43-12884; Piled, August 9, 1943;
such amount which is attributable to the the ring, the sinister wing in front of the 11:15 a. m.
period prior to such time and which is ring, all of gold plated plastic. R.S.
attributable to the stock held, directly or 1296; 10 U.S.C. 1391 Par. 58.AR 600indirectly, at such time, and not dis 35, 10 November 1941, as amended by posed of thereafter, by the corporation C 26, 28 July 19431
the stock of which was acquired at such TITLE 8ALIEN S AND
seal j . A. U lio , time by the taxpayer or first corpora N A T IO N A L IT Y .
M ajor General, tion. Such experience to be eliminated The Adjutant General.
is to be attributed to the period prior to Chapter I Immigration and Naturaliza such time and to such stock so held upon P. R. Doc. 43-12824; Piled, August 6, 1948;
tion Service the basis of the principles previously 5:11 p. m.J
General Order C-21, Supp. 7
stated in this subsection. To the extent that the stock of a corporation later to P art 170 R egistration and F ingerprint
become a component was not so held in g of A l ie n s i n A ccordance W it h the at such time but was subsequently ac TITLE 26 IN TE R N A L REVENUE
A l ie n R egistration A ct, 1940
quired, after December 31, 1935 by the Chapter I Bureau of Internal Revenue taxpayer or another corporation a first EXEMPTION OF FOREIGN GOVERNMENT OFFI
Subchapter A Income and Excess Profits Taxes or second corporation, for assets of the CIALS AND FAMILIES
T.D. 5289
latter, the base period experience of such corporation is to be excluded in P art 30 R egulations U nder the E x
Pursuant to the authority contained accordance with the rules previously set cess P rofits T ax A ct of 1940
in sections 32 c , 34 a , and 37 a of forth in this subsection for excluding the the Act of June 28,1940 54 Stat. 674,675 ;
average base period ne t inco m e i n case experience of a component when the 8 U.S.C. 453, 455, 458, 90.1, Title 8, OF PRIOR STOCK ACQUISITION
latters stock is acquired after Decem Chapter I, Code of Federal Regulations ber 31, 1935, for assets by the taxpayer.
Section 30.742-2 b 3 ii B of 8 F.R. 8735, and all other authority The application of these rules in such Regulations 109, as added by Treasury conferred by law, the following proviso cases is illustrated by the following Decision 5242, approved March 11, 1943, examples:
is deleted from 170.1 h 1 of Title 8, is amended by striking out the last par Chapter I, Code of Federal Regulations;
Example 1. The R, S, T, and U Corpo agraph including examples 1 and 2
rations were in existence prior to January 1, o f such paragraph and by inserting in And provided further, That a claim of 1936, and at all times made their income tax lieu thereof the following paragraph:
exemption as a foreign government offi returns on the calendar year basis. The S
cial in behalf of any alien shall operate to Corporation came into existence on January Section 742 f l also applies in 1, 1935, and issued all of its Stock to the terminate any status as a permanent cases in which a component referred to stockholders of the T Corporation for the resident theretofore acquired by such as the first corporation of the tax stock of the latter. On January 1, 1937, the alien for immigration and naturalization payer transfers assets for the stock in a S Corporation purchased for cash all of the purposes.
corporation referred to as the second stock of the U Corporation from stockholders