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Tuesday, March 8, 1949

FEDERAL REGISTER

trative Procedure Act. Sueh action shall become effective March 1,1949.
Sec. 19 a, 48 Stat. 85, 15 U. S. C. 77s By the Commission.
SEAL
NELLYE A. THORSEN, Assistant Secretary, F ebruary 24, 1949.

F. R. Doc. 49-1693; . Filed, Mar. 7, 1949;
8:48 a. m.

TITLE 21 FOOD AND DRUGS
Chapter I Food and Drug Adminis tration, Federal Security Agency P art 3 S tatements of G eneral P olicy or I nterpretation
STATUS OF SALT SUBSTITUTES UNDER THE
FEDERAL FOOD, DRUG, AND COSMETIC ACT

Pursuant to section-3 of the Adminis trative Procedure Act 60 Stat. 237, 238, the following statemeiit of policy is issued.
3.9 Notice to manufacturers, pack ers, and distributors of salt substitutes.
The recent reported poisonings from salt substitutes containing lithium chlo ride have focused attention upon this entire field. Salt substitutes have been regarded in the past as special dietary foods. They are also drugs, since they are employed in the mitigation and treat ment of disease.
There is considerable doubt as to the safety of unrestricted use of any salt substitute in the presence of cardio vascular-renal disease and a low sodium diet.
Consequently, the Federal Security Agency believes that each salt substitute is a new drug within the meaning of sec tion 201 p of the Federal Food, Drug, and Cosmetic Act. The interstate dis tribution of each salt substitute should be discontinued until a new-drug appli cation has been filed and has become effective with respect to the substitute.
Dated: March 2, 1949.
seal J ohn L. T hurston, Administrator.
F. R. Doc. 49-1700; Filed, Mar. 7, 1949;
8:49 a. m.

TITLE 26 INTERNAL REVENUE
Chapter I Bureau of Internal Reve nue, Departmentof the Treasury Subchapier A income and Excess Profits Taxes
T. D. 5690
P art 7 T axation P ursuant T reaties
to
SUBPARTNETHERLANDS, BEGINNING
JANUARY 1, 1947

Release of excess tax withheld, and exemption from, or reduction in rate of, withholding under sections 143 and 144 of the Internal Revenue Code in the case of residents of the Netherlands and of Netherlands corporations, as affected by the reciprocal income tax convention between 4he United States and the King dom of the Netherlands proclaimed by
the President of the United States on December 8, 1948.
On December 28, 1948, notice of pro posed rule making under the income tax convention between the United States and the Kingdom of the Netherlands, proclaimed by the President of the United States on December 8, 1948, was published in the F ederal R egister 13
F. R. 8401. After consideration of all such relevant matter as was presented by interested persons regarding the pro posal, the following regulations are adopted for the purposes of such con vention. These regulations are neces sary to prescribe rules with respect to release of excess tax withheld, and ex emption from, or reduction in the rate of, withholding under sections 143 and 144 of the Internal Revenue Code in the case of residents of the Netherlands and of Netherlands corporations, as affected by such convention.

1033
ing States the competent authorities of the Contracting States will consult together.
Article I I

I In the present Convention, unless the context otherwise requires :
a The term United States means the United States of America, and when used in a geographical sense means the States, the Territories of Alaska and of Hawaii, and the District of Columbia.
b The term "Netherlands means only the Kingdom of the Netherlands in Europe.
c The term United States corporation means a corporation, association or other organization or juridical entity created in the United States or under the laws of the United States or of any State or territory of the United States.
d The term Netherlands corporation means a corporation, association or other organization or juridical entity created in the Netherlands or under the laws of the Netherlands.
e The terms corporation of one Con tracting State and "corporation of the other Contracting State mean a United States cor Sec.
poration or a Netherlands corporation, as the 7.800 Introductory.
context requires.
7.801 Dividends.
f The term "United States enterprise 7.802 Interest.
means an Industrial or commercial enter 7.803 Patent and copyright royalties and prise or undertaking carried on in the United film rentals.
States by a citizen or resident of the United 7.804 Pensions and life annuities.
States or by a United States corporation.
7.805 Natural resource royalties and real g The term Netherlands enterprise property rentals.
means an industrial or commercial enterprise 7.806 Release of excess tax withheld at or undertaking carried on in the Netherlands source.
by a citizen or resident of the Netherlands or 7.807 Addressee In the Netherlands not ac by a Netherlands corporation.
tual owner.
h The terms "enterprise of one of the 7.808 Return of tax withheld and informa Contracting States and enterprise of the tion return with respect to persons other Contracting State mean a United whose addresses are in the Nether States enterprise or a Netherlands enterprise, lands.
as the context requires.
7.809 Refund of excess tax withheld.
i The term "permanent establishment, 7.810 Beneficiaries of a domestic estate or when used with respect to an enterprise of trust.
one of the Contracting States, means a Authority: 7.800 to 7.810 issued under branch, factory, or other fixed place of busi 63 Stat. 32; 26 U. S. C. 62.
ness, but does not include an agency unless agent has, and habitually exercises, a 7.800 Introductory. The income tax the general authority to negotiate and conclude convention between the United States contracts on behalf of such enterprise or has and the Kingdom of the Netherlands, a stock of merchandise from which he regu signed April 29, 1948, proclaimed by the larly fills orders on behalf of such enterprise.
President of the United States on Decem An enterprise of one of the Contracting States ber 8, 1948, and effective on January 1, shall not be deemed to have a permanent 1947 hereinafter referred to as the con establishment in the other Contracting State merely because it carries on business deal vention, provides in part as follows:
ings in such other Contracting State through A rticle I
a bona fide commission agent, broker or cus acting in the ordinary course of his 1
The taxes which are the subject of todian business as such. The fact that an enter the present Convention are:
prise of one of the Contracting States main a In the case of the United States: the tains in the other Contracting State a fixed Federal income taxes.
place of business exclusively for the pur b In the case of the Netherlands:
chase of goods or merchandise shall not of 1 For the application of the provisions itself constitute such fixed place of business of the Convention other than Article XX a permanent establishment of such enter the income tax and the Netherlands taxes prise. When a corporation of one Contracting credited against it, the corporation tax and State has a subsidiary corporation which is the Netherlands taxes credited against it, a corporation of the other Contracting State the property tax, and the tax on fees of di or which is engaged in trade or business in rectors and managers of corporations; and such other Contracting State, such subsidiary ii For the application of Articles XX to corporation shall not, merely because of that XXVIII inclusive except Articles XXIV and fact, be deemed to be a permanent establish XXVII, the capital accretions tax and the ment of its parent corporation.
extraordinary capital tax.
J The term competent authority or 2 ih e present Convention shall apply "competent authorities means, in the case also to any other taxes of a substantially of the United States, the Commissioner of similar character imposed by either Con Internal Revenue or his duly authorized rep tracting State subsequently to the date of resentative; in the case of the Netherlands, signature of the present Convention, or, by the Directeur-Generaal der Belastingen or the government of any overseas part of the his duly authorized representative; and, in Kingdom in the case of the Netherlands the case of any part or territory to which or overseas territory in the case of the provisions of the present Convention are ex United States to which the present Con tended under Article XXVII, the competent vention is extended under Article XXVII, authority for the administration in such part subsequently ,to the date of the notification or territory of the taxes to which such pro of extension.
visions apply.
3 In the event of appreciable changes 2
In the application of the provisions of in the fiscal .laws of either of the Contract the present Convention by either of the Con-