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EDERAL

VOLUME 10

REGSTER
1934
i/A/ITEO

NUMBER 160

,
Washington, Saturday August 11, 1945
Regulations TITLE 26INTERNAL REVENUE
Chapter IBureau of Internal Revenue Subchapter A Incom e and E x ce ss P rofits T axes
T. D. 5468
P art 19I ncome T ax U nder the I nternal R evenue Code P art 29I ncome T ax ; T axable Y ears B eginning A fter D ecember 31,1941
DEFINITIO N OF ASSOCIATION

Section 19.3797-2 of Regulations 103 <26 CFR, 1940 Supp., Part 19, and 29.3797-2 of Regulations 111 26 CFR, Cum. Supp., Part 29 are each amended as follows;
A By striking from the fourth sen tence of each such section the following :
an investment trust whether of the fixed or the management type B By inserting after the fourth sen tence of each such section the following:
An investment trust of the type com monly known as a management trust is an association, and a trust of the type commonly known as a fixed investment trust is an association if there is power under the trust agreement to vary the investment of the certificate holders.
See Commissioner v. North American Bond Trust, 122 F. 2d 545, cert, denied 314 U. S. 701.
Sec. 62 of the Internal Revenue Code 53 Stat. 32; 26 U.S.C., 62
seal
J oseph D. N unan , Jr.,
Commissioner of Internal Revenue.
Approved: August 9, 1945.
J oseph J. OConnell, Jr., Acting Secretary of the Treasury.
P. R. Doc. 45-14780; Filed, Aug. 10, 1945;
11:36 a. m.

TITLE 29LABOR
Chapter VINational War Labor Board P art 803G eneral Orders AUTO M OTIVE REPAIR IN D U ST R Y , HARRIS
COU NTY , TEX.

The National War Labor Board, under paragraph d of 803.4, has approved
the following exception to the exemption provided for in paragraph a of this
order:
68 All employers In the Automotive Re pair Industry in Harris County, Texas. Ap proved August 6, 1945.

E.O. 9250, Oct. 2, 1942, 7 F.R. 7871; as amended ijy E.O. 9381, Sept. 25, 1943, 8
F.R. 13083, E.O. 9328, Apr. 8, 1943, 8 F.R.
4681; Act of Oct. 2, 1942, C. 578, 56 Stat.
765, Pub. Law 729, 77th Cong.
T heodore W. K heel, Executive Director.
F R. Doc. 45-14757; Filed, Aug. 9, 1945;
4:23 p. m.

Chapter IXAgriculture Department Agricultural Labor Supp. 64
P art 1111 S alaries and W ages of A gri cultural Labor in the S tate of W ash
ington p ic k in g a n d s w a m p
PEACHES AND PEARS I N YAKIMA AND
BENTON COUNTIES, W A SH .

w o r k e r s eng ag ed i n in g
CONTENTS
REGULATIONS AND NOTICES
A griculture D epartment. See also Marketing Services Office and Rural Electrification Admin istration.
Pase McLemore Livestock Commis sion Market, Alex., La., no tice as to posted stockyard. 9965
Salaries and wages of agricul tural labor:
Texas USDA Wage Board, delegation of authority 9965
W ashington_______________ 9947
A lien P roperty Custodian:

Cost and expenses incurred in certain court actions: .
California_________________
Illinois____________________
Massachusetts__________
Vesting orders:
Beyer, Caroline, et al________
Gyoergy, Desider----------------Hansa-Muehle, G. m. b. H__
Kikillus, Herman___________
Locatelli, Romualdo___ _____
Shokai, Sakuma, Ltd_______

9972
9973
9974
9973
9972
9972

Civil A eronautics B oard:

Eastern Airlines et al; Florida 1111.15 Workers engaged in picking case; hearing____________
and swamping peaches and pears in Yak ima and Benton Counties, Washington. F ederal Communications C ommis Pursuant to 4001.7 of the regulations sio n :
of the Economic Stabilization Director Broadcast applications, policy relating to salaries and wages issued Au and procedure for han gust 28, 1943, as amended 8 F.R. 11960, dling ___________________
12139, 16702, 9 F.R. 6035, 14547, 10 F.R.
Hearings:
9478, 9628 and to the regulations of the Clear channel broadcasting in War Food Administrator issued March standard broadcasting 23, 1945 10 F.R. 3177 entitled Specific band_______________ _
Wage Ceiling Regulations and based R. C. A. Communications, upon a certification of the Washington Inc., et al_-__ _________
USDA Wage Board that a majority of F ederal P ower Commission :
the producers of peaches, and a majority Iroquois Gas Corp., application.
of the producers of pears grown in the F ederal T rade Commission :
area affected participating in hearings General Milk Co., Inc., et al.;
conducted for such purpose have re hearing . . . ______________
quested the intervention of the Secretary F ish and W ildlife S ervice:
of Agriculture and based upon relevant Arrowwood National Wildlife facts submitted by the Washington Refuge, N. Dak.; fishing USDA Wage Board and obtained from regulations______________
other sources, it is hereby determined F isheries Coordinator:
that:
a Areas, crops and classes of workers. Production of fishery commod ities or products; coordi Persons engaged in picking and swamp nated pilchard production ing peaches and pears In Yakima and p la n ____________________
Benton Counties, State of Washington, Continued on p. 9949

9969
9967
9971

Continued on p. 9948

9947

9966

9963

9967
9966
9967
9967

9964

9964