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HIGHWAYS

FEDERAL HIGHWAY ACT

1456–1. Apportionment of funds for forest highways, roads and trails.— For the purpose of carrying out the provisions of section 23 of the Federal Highway Act (42 Stat. 218), there is hereby authorized to be appropriated for forest highways, roads, and trails the following sums, to be available until expended in accordance with the provisions of said section 23: The sum of $10,000,000 for the fiscal year ending June 30, 1940, and the sum of $13,000,000 for the fiscal year ending June 30, 1941: Provided, That the apportionment for forest highways in Alaska shall be $400,000 for each of the fiscal years, and that such additional amount as otherwise would have been apportioned to Alaska for each of said fiscal years shall be apportioned by the Secretary of Agriculture among those States, including Puerto Rico, whose forest highway apportionment for such fiscal year otherwise would be less than 1 per centum of the entire apportionment for forest highways for that fiscal year: Provided further, That the Secretary of Agriculture may make apportionments among those States, including Puerto Rico, whose forest highway apportionments for such fiscal year otherwise would be less than 1 per centum of the entire apportionment for forest highways for that fiscal year without regard to the provisions of said section 23 relating to apportionments, but in no case shall the Secretary of Agriculture make apportionment to any State under this provision in excess of 20 per centum of the total of funds affected thereby. (June 8, 1938, sec. 5, 52 Stat. 635.)

1456-2. Forest highway appropriations to be administered jointly by the Secretary of Agriculture and the Federal Works Administrator.–That hereafter appropriations for forest highways shall be administered in conformity with regulations jointly approved by the Secretary of Agriculture and the Federal Works Administrator. (Sept. 5, 1940, Sec. 6, 54 Stat. 869.)

1456–3. Location of parkways on national forests to be jointly determined by Department of Agriculture and National Park Service.—That hereafter the location of such parkways upon public lands, national forests, or other Federal reservations shall be determined by agreement between the department having jurisdiction over such lands and the National Park Service. (Sept. 5, 1940, Sec. 9, 54 Stat. 869.)

INTERNAL REVENUE CODE

INCOME TAX

1477-1. Short title.—That this Act may be cited as the "Public Salary Tax Act of 1939.” (Apr. 1939, 53 Stat. 574; 26 U. S. C., sec. 22 note.)

1477--2. Exemptions covering State employees, agencies or instrumentalities.—Any amount of income tax (including interest, additions to tax, and additional amounts) for any taxable year beginning prior to January 1, 1938, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing

(a) shall not be assessed, and no proceeding in court for the collection thereof shall be begun or prosecuted (unless pursuant to an assessment made prior to January 1, 1939);

(b) if assessed after December 31, 1938, the assessment shall be abated, and any amount collected in pursuance of such assessment shall be credited or refunded in the same manner as in the case of an income tax erroneously collected; and

(c) shall, if collected on or before the date of the enactment of this Act, be credited or refunded in the same manner as in the case of an income tax erroneously collected, in the following cases

(1) Where a claim for refund of such amount was filed before January 19, 1939, and was not disallowed on or before the date of the enactment of this Act;

(2) Where such claim was so filed but has been disallowed and the time for beginning suit with respect thereto has not expired on the date of the enactment of this Act;

(3) Where a suit for the recovery of such amount is pending on the date of the enactment of this Act; and

(4) Where a petition to the Board of Tax Appeals has been filed with respect to such amount and the Board's decision has not become final before the date of the enactment of this Act. (April 12, 1939, Title II, sec. 201, 53 Stat. 575; 26 U. S. C., sec. 22 note.) 1477–3. Method of compensation of gross income for taxable year 1938.—In the case of any taxable year beginning after December 31, 1937, and before January 1, 1939, compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, shall not be included in the gross income of any individual under Title I of the Revenue Act of 1938 and shall be exempt from taxation under such title, if such individual either

(a) did not include in his return for a taxable year beginning after December 31, 1936, and before January 1, 1938, any amount as compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing; or

(b) did include any such amount in such return, but is entitled under section 201 of this Act to have the tax attributable thereto credited or refunded. (Apr. 12, 1939, Title II, sec. 202; 53 Stat. 575; 26 U. S. C., sec. 22 note.)

14774. Credits and refunds.-Any amount of income tax (including interest, additions to tax, and additional amounts) collected on, before, or after the date of the enactment of this Act for any taxable year beginning prior to January 1, 1939, to the extent attributable to compensation for personal service as an officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, shall be credited or refunded in the same manner as in the case of an income tax erroneously collected, if claim for refund with respect thereto is filed after January 18, 1939,

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and the Commissioner of Internal Revenue, under regulations prescribed by him with the approval of the Secretary of the Treasury, finds that disallowance of such claim would result in the application of the doctrines in the cases of Helvering against Therrell (303 U. S. 218), Helvering against Gerhardt (304 V. S. 405), and Graves et al. against New York ex rel O'Keefe, decided March 27, 1939, extending the classes of officers and employees subject to Federal taxation. Apr. 12, 1939, Title II, sec. 203, 53 Stat. 576; 26 U. S. C., sec. 22 note.)

1477–5. Effect of Statute of Limitations.—Neither section 201 nor section 203 shall apply in any case where the claim for refund, or the institution of the suit, or the filing of the petition with the Board, was, at the time filed or begun, barred by the statute of limitations properly applicable thereto. (Apr. 12, 1939, Title II, -sec. 204, 53 Stat. 576; 26 U.S. C., sec. 22 note.)

1477-6. Compensation defined.—Compensation shall not be considered as compensation within the meaning of sections 201, 202, and 203 to the extent that it is paid directly or indirectly by the United States or any agency or instrumentality thereof. If the amount of the deficiency in income tax for any taxable year beginning before January 1, 1939, attributable to compensation paid indirectly by the United States, or any agency or instrumentality thereof, for personal service as an officer or employee of a State, or any political subdivision therof, or any agency or instrumentality of any of the foregoing, is paid on or before March 15, 1941, then with respect to failure to pay such amount or make return of such compensation: (a) No criminal penalty shall apply; and (b) the additions to tax provided in sections 291 and 293 of the Internal Revenue Code shall not apply. (Apr. 12, 1939, Title II, sec. 205, 52 Stat. 576; June 25, 1940, Title IV, sec. 401, 54 Stat. 521 ; 26 U. S. C., sec. 22 note.)

14777. Terms governed by Internal Revenue Code.—The terms used in this Act shall have the same meaning as when used in Chapter I of the Internal Revenue Code. (Apr. 12, 1939, Title II, sec. 206, 53 Stat. 576; 26 U. S. C., sec. 22 note.)

1477–8. Limitation on collection of State taxes from Federal employees, agencies, etc.—No collection of any tax (including interest, additions to tax, and penalties) imposed by any State, Territory, possession, or local taxing authority on the compensation, received before January 1, 1939, for personal service as an officer or employee of the United States or any agency or instrumentality thereof which is exempt from Federal income taxation and, if a corporate agency or instrumentality, is one (a) a majority of the stock of which is owned by or on behalf of the United States, or (b) the power to appoint or select a majority of the board of directors of which is exercisable by or on behalf of the United States, shall be made after the date of the enactment of this Act. (Apr. 12, 1939, Title II, sec. 207, 53 Stat. 576; 26 U. S. C., sec. 22 note.)

1477–9. Nonapplicability of act where policy of States is to collect taxes. This title shall not apply with respect to any officer or employee of a State, or any political subdivision thereof, or any agency or instrumentality of any one or more of the foregoing, after the Secretary of the Treasury has determined and proclaimed that it is the policy of such State to collect from any individual any tax,

interest, additions to tax, or penalties, on account of compensation received by such individual prior to January 1, 1939, for personal service as an officer or employee of the United States or any agency or instrumentality thereof. In making such determination the Secretary of the Treasury shall disregard the taxation of officers and employees of any corporate agency or instrumentality which is not exempt from Federal income taxation, or which if so exempt is one (a) a majority of the stock of which is not owned by or on behalf of the United States and (b) the power to appoint or select a majority of the board of directors of which is not exercisable by or on behalf of the United States. (Apr. 12, 1939, Title II, sec. 208, 53 Stat. 576; 26 U.S. C., sec. 22 note.)

1477–10. "Officer or employee" defined. For the purposes of this Act, the term “officer or employee" includes a member of a legislative body and a judge or officer of a court. (Apr. 12, 1939, Title II, sec. 210,53 Stat. 577; 26 U.S.C., sec. 22 note.)

147711. Separability clause.—If either title of this Act, or the application thereof to any person or circumstances, is held invalid, the other title of the Act shall not be affected thereby. (Apr. 12, 1939, Title II, sec. 211,53 Stat. 577; 26 U.S.C., sec. 22 note.)

1477-12. Income tax; individual returns.

(a) REQUIREMENT.—The following individuals shall each make under oath a return stating specifically the items of his gross income and the deductions and credits allowed under this chapter and such other information for the purpose of carrying out the provisions of this chapter as the Commissioner with the approval of the Secretary may by regulations prescribe

(1) Every individual who is single or who is married but not living with husband or wife, if having a gross income for the tasable year of $800 or over.

(2) Every individual who is married and living with husband or wife, if no joint return is made under subsection (b) and if

(A) Such individual has for the taxable year a gross income of $2,000 or over, and the other spouse has no gross income; or

(B) Such individual and his spouse each has for the taxable year a gross income and the aggregate gross income is $2,000 or over.

(b) HUSBAND AND WIFE.-In the case of a husband and wife living together the income of each (even though one has no gross income) may be included in a single return made by them jointly, in which case the tax shall be computed on the aggregate income, and the liability with respect to the tax shall be joint and several. No joint return may be made if either the husband or wife is a nonresident alien.

(c) PERSONS UNDER DISABILITY.—If the taxpayer is unable to make his own return, the return shall be made by a duly authorized agent or by the guardian or other person charged with the care of the person or property of such taxpayer.

(d) SIGNATURE PRESUMED CORRECT.-The fact that an individual's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by him.

(e) FIDUCIARIES.
For returns to be made by fiduciaries, see section 142, 53 Stat. 60.

Feb. 10, 1939, Title I, Part V, sec. 51, Internal Revenue Code, 53 Stat. 27; June 25, 1940, sec, 7 (a), 54 Stat. 519.

1477–13. Same; time and place for filing returns.-(a) TIME FOR FILING.—

(1) GENERAL RULE.—Returns made on the basis of the calendar year shall be made on or beofre the 15th day of March following the close of the calendar year. Returns made on the basis of a fiscal year shall be made on or before the 15th day of the third month following the close of the fiscal year.

(2) EXTENSION OF TIME.—The Commissioner may grant a reasonable extension of time for filing returns, under such rules and regulations as he shall prescribe with the approval of the Secretary. Except in the case of taxpayers who are abroad, no such extension shall be for more than six months.

(b) To Whom RETURN MADE.

(1) INDIVIDUALS.— Returns (other than corporation returns) shall be made to the collector for the district in which is located the legal residence or principal place of business of the person making the return, or, if he has no legal residence or principal place of business in the United States, then to the collector at Baltimore, Maryland.

(2) CORPORATIONS.--Returns of corporations shall be made to the collector of the district in which is located the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in the United States, then to the collector at Baltimore, Md. (Feb. 10, 1939, Title I, Part V, sec. 53, Internal Revenue Code, 53 Stat. 28.) 1477-14. Same; records and special returns.

(a) By TAXPAYER.—Every person liable to any tax imposed by this chapter or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Comissioner, with the approval of the Secretary, may from time to time prescribe.

(b) To DETERMINE LIABILITY TO Tax.-Whenever in the judgment of the Commissioner necessary he may require any person, by notice served upon him, to make a return, render under oath such statements, or keep such records, as the Commissioner deems sufficient to show whether or not such person is liable to tax under this chapter.

(d) COPIES OF RETURNS.—If any person, required by law or regulations made pursuant to law to file a copy of any income return for any taxable year, fails to file such copy at the time required, there shall be due and assessed against such person $5 in the case of an individual return or $10 in the case of a fiduciary, partnership, or corporation return, and the collector with whom the return is filed shall prepare such copy. Such amount shall be collected and paid, without interest, in the same manner as the amount of tax due in excess of that shown by the taxpayer upon a return in the case of a mathematical error appearing on the face of the return. Copies of returns filed or prepared pursuant to this subsection shall remain on file for a period of not less than two years from the date they are required to be filed, and may be destroyed at any time thereafter under the direction of the Commissioner. * * * (Feb. 10, 1939, Title I, Part V, sec. 54, Internal Revenue Code, 53 Stat. 28.)

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