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UTTERA
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REGISTER

FEDERAL
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VOLUME 10

1934

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anted

NUMBER 47

Washington, Wednesday, March 7, 1945
R e g u la tio n s
TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter A Income and Excess-Profits Taxes
T. D. 5442
P art
30 R e g u l a t io n s U n d er t h e E xcess P r o f it s T ax A ct of 1940

P art 35 E xcess P r o f it s T a x ; T axable Y ears B e g i n n i n g A fter D ecem ber 31,
1941
POST-WAR REFUND OF; EXCESS PROFITS TAX
AND EXCESS PROFITS TAX REFUND BONDS

Regulations 109 and 112 amended t o .
conform to section 250 of the Revenue Act of 1943, relating to post-war refund of excess profits tax; and Regulations 109 amended to conform to section 2 of the Joint Resolution approved March 31, 1943, relating to the time within which certain excess profits tax refund bonds are required to be issued.
In order to conform Regulations 109
26 CFR, 1941 Supp., Part 30 to section 2 of the Joint Resolution approved March 31, 1943 Public Law 21, 78th Congress, and to section 250 of the Revenue Act of 1943 Public Law 235,78th Congress, en acted February 25,1944, such regulations are amended as follows:
P aragraph 1. There is inserted imme diately preceding 30.780-1, added by Treasury Decision 5254, approved April 2, 1943, the following:
Section 2 of t h e j o in t resolution ap
proved march 3i, 1943 Public Law 21 78th Congress.
Section 780 b of the Internal Revenue Code relating to application of credit to purchase of bonds is amended by inserting immediately after the word applies the following: or, if such taxable year begins or ends in 1942, within one year after pay ment of the excess-profits tax shown oh the return for such y e a r.
S ec. 250. P ost - war refund of excess prof
its tax Revenue Act of 1943.
a Credit in case of fiscal year beginning in 1941 and ending after June 30, 1942, The last sentence of section 780 a provid ing for a post-war refund of excess profits tax is amended to read as follows! For the purposes of this part, in the case of a tax payer w h ile tax is determined under section
710 a 3 , the term tax imposed under this subchapter means the portion of the tenta tive tax determined under section 710 a
3 L B .

x b Transfers to successors of taxpayers.
Section 780 c frelating to. terms and m a turity of bonds is am ided by inserting after pledge, hypothecation, or otherwise, the following: "except to a successor as de fined in subsection g , .
c Exemption of proceeds from tax.
Section 780 d relating to exemption of proceeds Of bonds from tax upon redemption is amended by inserting after such bond the following: "paid to the taxpayer.
d Bights and liabilities of successor.
Section 780 relating to post-war refund of excess profits tax is amended by inserting at the end thereof the following:
f Rights and liabilities of successors of taxpayer. Subject to, and to the extent pro vided in, regulations prescribed by the Sec retary, a successor of the taxpayer shall suc ceed to all the rights and liabilities of the taxpayer under this part.
g Definition of successor.
For the purposes of this part the term successor means such person or persons who succeed, either directly or through one or more other persons, to ownership of property of the tax payer, as the Secretary may by regulations prescribe.

g Taxable years to which applicable.
The amendments made by subsections b , c , and d shall be effective as if made by section 250 of the Revenue Act of 1942. The amendment made by subsection a
shall be applicable with re spect to taxable years beginning in 1941 and ending after June 30, 1942.

CONTENTS
REGULATIONS AND NOTICES
A l ie n P roperty C u st o d ia n :

Vesting orders:
Pag Bruenagel, Henry________
2594
Dieter, John_______________
2589
Franke, Minna A ___________
2590
Gerhold, Bertha---------------- 2590
Goya, Niwa_________________ 2594
Hauser, Marie_______;_______ 2590
Johanns, Rudolph C __ _____ 2591
Koenig, Margaret A _______
2591
Kroenig, Carl A _____________ 2591
Kubler, George A ____________ 2592
2593
Onken, Henry______________
Starfield, Alfred D__________ 2592
Streckebein, Lina___________ 2593
Suhle, Oscar_________________ 2593
.Theilken, John G ___________ 2594
C oast G uard :

Approval of equipment----------

.2598

I nternal R evenue B u r e a u :

Excess profits tax, post-war re fund, and issuance of re fund bonds, ____________ r Time for performing certain acts postponed by reason of war_______________________

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I nterstate C ommerce C o m m is s io n :

P ar . 2. Section 30.780-1, added by Treasury Decision 5254, is amended as follows:
A
By striking out 30.780-1 a and inserting in lieu thereof the following:

Hay, permit required for ship ment___________
2589
Uniform system of accounts :
Steam railroads:
Modifications and amend ments of 1943 revi sion-.________________ 2588
Waiver of inventory of ma terials and supplies re quirements___________
2589
Water carriers, waiver of in ventory of materials and supplies requirements___ 2589

a In general. Section 780 a au O ffice of P rice A d m in istr a t io n :
thorizes and directs the Secretary to Adjustments and pricing or establish a post-war credit, for each tax ders:
able year specified in such section, to Cambridge Cigar Co., Ltd____
the account of-each taxpayer subject to Cook, Charles H____________
excess profits tax. The taxable years Golovine Cigar Co_-__ ____
so specified are those ending after De Marvello Cigar Factory______
cember 31, 1941, which begin on or be Ohio Cigar Co________
fore the date of cessation of hostilities in the present war , as defined in section Valdez Cigar Co____________
780 e . However, any taxable year Webster Eisenlohr, Inc______
which began in 1941 and ended before Alcohol, ethyl M PR 28, incl.
Am. 1-11___
July 1, 1942, is excluded.
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