Voglio sapere a riguardo di…

Krz :

r
FEDERAL
VOLUME 13

REGISTER
1934

Ai/TEO %

NUMBER 75

Washington, Friday, April 16,1948
pay any tax incident to any such property or interest, or the earnings, increment, or pro ceeds thereof, at the earliest time appearing Chapter I Bureau of Internal Rev to him to be not contrary to the interest of enue, Department of the Treasury the United States. The former owner shall not be liable for any such tax accruing while Subchapter E Administrative Provisions such property, interest, earnings, increment, or proceeds are held by the Alien Property Common to Various Taxes Custodian, unless they are returned pursuant T. D. 5612
to this Act without payment of such tax by the Alien Property Custodian. Every such P art 452a T axes U nder the T rading tax shall be paid by the Alien Property Cus W it h the E n em y A ct, as Amended todian,to the same extent, as nearly as may A ugust 8, 1946
be deemed practicable, as though the prop erty or interest had not been vested in or On December 30, 1947, notice of pro transferred to the Alien Property Custodian, posed rule making regarding the appli and shall be paid only out of the property or cation to internal revenue of section 36, interest, or earnings, increment, or proceeds added to the Trading With the Enemy thereof, to which they are incident or out of Act by the Act approved August 8, 1946, other property or interests acquired from the 60 Stat. 925, was published in the F ed
same former owner, or earnings, increment, or proceeds thereof. No tax liability may be eral R egister 12 F . R. 8869. No objec enforced from any property or interest or the tion to the rules proposed having been earnings, increment, or proceeds thereof received this Treasury decision, designed while held by the Alien Property Custodian to establish a procedure relative to the except with his consent. Where any prop application of section 36 to the internal erty or interest is transferred, otherwise than revenue, is hereby adopted.
pursuant to section 9 a or 32 hereof, the Alien Property Custodian may transfer the Sec.
property or interest free and clear of any tax, 452a.20 Introductory.
except to the extent of any lien for a tax 452a.21 Definitions.
existing and perfected at the date of vesting, 452a.22 Application of part.
and the proceeds of such transfer shall, for 452a.23 Protection of internal revenue prior tax purposes, replace the property or interest to tax determination.
in the hands of the Alien Property Custodian.
452a.24 Computation of taxes.
c Subject to the provisions of subsec 452a.25 Payment of taxes.
tion b hereof, the manner of computing 452a.26 Interest and penalties.
any Federal taxes, including without lim ita 452a.27 Claims for refund or credit.
tion by reason of this enumeration, the ap Authority: 452a.20 to 452a.27, inclusive, plicability. in such computation of credits, issued under sec. 3791 a of the Internal deductions, and exemptions to which the Revenue Code 53 Stat. 467; 26 U. S. C. 3791;
former owner is or would be entitled; and sec. 36, added to the Trading With the Enemy the time and manner of any payment of such Act approved Aug. 8,1946 Pub. Law 671, 79th taxes and the extent of any compliance by Cong., 60 Stat. 925. the Custodian with provisions of Federal law and regulations applicable with respect to 452a.20 Introductory. Section 36, Federal taxes, shall be in accordance with added to the Trading With the Enemy regulations prescribed by the Commissioner Act by the act approved August 8, 1946, of Internal Revenue with the approval of the Public Law 671, Seventy-ninth Congress, Secretary of the Treasury to effectuate this provides as follows:
section. Statutes of limitations on assess ment, collection, refund, or credit of Fed S ec . 36. a The vesting in or transfer to eral taxes shall be suspended, with respect the Alien Property Custodian of any property to any vested property or interest, or the or interest other than any property or in
earnings, increment or proceeds thereof, terest acquired by the United States prior to while vested and for six months thereafter;
December 18, 1941, or the receipt by him of but no interest shall be paid upon any re any earnings, increment, or proceeds thereof fund with respect to any period during which shall not render1inapplicable any Federal, the statute of limitations is so suspended.
State, Territorial, or local tax for any period d The word tax as used in this section prior or subsequent to the date of such vest shall include, without lim itation by reason ing or transfer, nor render applicable the of this enumeration, any property, income, exemptions provided in title II of the Social excess-profits, war-profits, excise, estate and Security Act with respect to service performed employment tax, import duty, and special in the employ of the United States Govern assessment; and also any interest, penalty, ment or of any instrumentality of the United additional amount, or addition thereto not States.
b The Alien Property Custodian shall, arising from any act, omission, neglect, fail ure, or delay on the part of the Custodian.
notwithstanding the filing of any claim or the institution of any suit under this Act, Continued on next page
TITLE 26 INTERNAL REVENUE

CONTENTS
Alien Property, Office of Paee Notices:
Vesting orders, etc.:
Albuquerque National Trust and Savings Bank and Isola Bambini____________ 2060
Balzer, Frank_______________ 2057
Buder, Rosa________________ 2060
Brunnett, Louise-__________
2059
Gallus, Mathilda___________
2059
Grotz, Margarethe_________
2060
Hempel, Louisa D., et al____
2059
Kaltwasser, Pauline________
2060
Krapp, Karl________________ 2057
Muller, Martha-r_________
2058
Ruf, Henry------------------------- 2058
Zobel, D. Friedrich_________
2058
Defense Transportation, Office of Rules and regulations:
Rail equipment conservation;
restrictions on passenger and special train service_________ 2045
Federal Communications Com mission Notices:
Hearings, etc.:
Balboa Radio Corp. et al__ 2052
Buffalo Courier Express, Inc., et al-------------------------------- 2055
Capitol Broadcasting Corp. et a l ----------------------------------- 2053
Crescent Broadcast Corp___
2054
Evangeline Broadcasting Co., Inc. KVOL_____________ 2052
Independent Broadcasting Co.
et al-------------------------------- 2056
Johnson-Kennedy R a d i o Corp. et al---------------------- 2056
KGAR and .KGAR-FM _____
2052
KSAL, Inc., et al____________ 2054
Mt. Pleasant Broadcasting Co_ 2054
Neptune Broadcasting Corp.
et al____________
2054
New England Television Co., Inc., and Yankee Network, In c---------------------- ---------------2055
New England Television Co., Inc., et al. 2 documents_ 2054, 2055
Panama City Broadcasting Co. W DLP_____________ 2053
Port Huron Broadcasting Co.
W HLS_________________ 2051
Radio Station WSOC, Inc., et al----------------2055
Rivers, Eurith Dickinson, Jr., et al_________________ ___ 2055
2039.
r