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Discontinuance costs..

1459.10 Discontinuance of consolidated proceedings: Generally---

1464.6 Withdrawal from consolidated renegotiation..

1464.12(f) Discount on debt retirement..

1459.6(b)(3) Dismantling, costs of ---

1459.5(b)(3)(iii); 1459.10(b)(1)(ii)
Dis persal point of raw materials (see also Market for agricultural commodities). 1453.2(b) (2) (ii)
DO ratings:
Effect on "stock item" exemption.--

1455.6(c) (2) (iii)
Segregation of sales according to.---

1456.3(b)(3), (6) Donations (See Contributions) Dredging, contracts for maintenance.

1453.5(b) (18) Dry-cleaning services, contracts for --

1453.5(b) (6) Durable productive equipment (See New durable productive equipment)


Earnings, normal....

1460.10 Earthquakes, contracts relating to...

1453.5(e) Economy in use of materials, facilities and manpower...

1460.9 Educational institutions (See Charitable, religious and educational institutions) Efficiency of contractor...

1460.9; 1490.8 Effort, contribution to the defense (See Contribution to the defense effort) Eggs, exemptions of contracts for..

1453.2(a); 1455.3(b)(4); Act 106 (a)

(2) (C) Electric energy, exemption of contracts for (see also Power)--

1453.3; Act 106(a)(4) Elimination of excessive profits (See Determination of excessive profits; Re

Covery of excessive profits). Emergency facilities: Amortization of

1459.3; 1459.10(d) (1) Losses with respect to---

1459.5(b) Employee responsibilities and conduct..

Part 1450 Employees, compensation of

1459.2 End products: New durabe productive equipment incorporated therein.-

1454.1; 1454.21 Subcontracts related to.---

1452.4(b)(1) Engineering services (See Architectural, design and engineering services;

Engineers, civil functions contracts of Corps of.

1453.5(b) (12) Epidemics, contracts relating to.------

1453.5(e) Equipment (See Materials; New durable productive equipment; Office supplies

and equipment).
Error in Standard Form of Contractor's Report (see also Fraud or negligence).- 1472.6(c) (2)
Escalation provisions (See Price revision)
Excess inventory allowance.-

1453.2(d) Excess profits tax, credit for....

1462.2 Excessive profits (see also Determination of excessive profits; Recovery of excessive profits): Allocation of...

1462.8; 1464.8 Contractual provisions adequate to prevent.

1455.4 Definition of.

1451.16; 1499.30; Act 103(e) Interim prepayment of..-

1463.1-1463.92 Exclusion of excessive profits from tax returns.

1462.7(a) Exclusions from renegotiation (See Exemptions) Exclusions, income tax.-

1459.1(b) (4) Exemptions: Agricultural commodities.

1453.2(a); Act 106(a)(2) Air transportation..

1453.3 Alaska (See Alaska) Animals.--

1453.2(a); Act 106(a)(2)(C) Architectural services.

1455.3(b) (6) Authorized resale, materials for.

1453.5(b)(4) Blind, agencies for the.-

1455.3(b)(7) Bonneville Power Administration.


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Exemptions Continued
Bureau of Reclamation..

By products of raw materials.

1453.2(b)(2)(v) Canal Zone Government..

1453.5(b)(10); 1455.2(b) (2) Carriers, common.

1453.3; Act 106(a)(4) Catalysts..

1453.2(b)(2)(iii) Cattle..

1453.2(a); Act 106(a)(2)(C) Charitable organizations.

1453.4 Cleaning services.

1453.5(b)(6) Clothing

1452.4(b)(2) Coal...

1453.2(b) Commercial articles and services (See Standard commercial articles and

services). Common carriers.

1453.3; Act 106(a)(4) Communications..

1453.3; Act 106(a)(4) Construction (see also specific agencies).

1453.5(b)(9) Construction contracts, competitively bid.

1453.7 Containers

1452.4(b)(2); 1453.6(b)(2) Contractual provisions adequate to prevent excessive profits....

1455.4 Corps of Engineers (civil functions)

1453.5(b)(12) Cotton.

1453.2(a); Act 106(a)(2)(A) Cream...

1453.2(a); Act 106(a)(2)(C) Dairy products (see also Agricultural commodities)

1453.2(a); 1455.3(b)(4) Defense Minerals Exploration Administration,

1455.4(b)(2) Department of Commerce..

1453.5(b) (7) Depreciable property-

1455.3(b)(3) Derivatives of agricultural commodities.

Design services...

Direct and immediate connection with the national defense, contracts not 1452.4(b)(2); 1453.5


1453.5(e) Dredging, maintenance.

1453.5(b) (18) Durable productive equipment, new (See New durable productive equip

ment). Earthquakes.

1453.5(e) Educational institutions..

1453.4 Eggs.

1453.2(a); 1455.3(b)(4); Act 106(a)

(2) (C) Electric energy

1453.3; Act 106(a)(4) Engineering services.

1455.3(b)(6) Epidemics.-

Equipment, new durable productive (See New durable productive equip-

Excess inventory allowance..


1453.5(e) Fish -

1453.2(a); 1455.3(b)(4); Act 106(a)

(2)(C) Flood control works..

1453.5(b)(12) Floods.--

1453.5(e) Foreign corporations

1455.2 Foreign governments.

1453.1 Fruits..

1453.2(a); 1455.3(b)(4); Act 106(a)

(2)(A) Fuels (see also Raw materials)---

1452.4(b)(2) Funds of another agency, contracts obligating

1453.5(b)(3) Funds of another Department, contracts obligating

1453.5(b)(2) Gas, natural...

1452.4(b)(2); 1453.2(b); 1453.3;

Act 106(a) (3), (4)
General Services Administration.

Geological Survey..

1453.5(b)(15) Governmental agencies, other

1453.1 Grains...

1453.2(a); Act 106(a)(2)(A) Gums of trees.

1453.2(a); Act 106(a)(2)(B) Hay.-

1453.2(a); Act 106(a)(2)(A) Hogs..

1453.2(a); Act 106(a)(2)(C)


Housing and Home Finance Agency--

1453.5(b) (11) Hydroelectric power projects.-

1453.5(b) (12), (14), (16) Integrated producers' cost allowance

1453.2(c) Irrigation works.

1453.5(b)(16) Land.

1455.3(b)(2) Laundry services.

1453.5(b)(6) Machinery

1454.1-1454.28 Maintenance dredging --

1453.5(b)(18) Maintenance of buildings and structures.

1453.5(b)(1) Maintenance of plant..

1452.4(b)(2) (i) Mandatory exemptions.

1453; 1467 Maritime Administration.

1455.4(b)(1) Materials, raw.

1453.2 (b) Meats.

1455.3(b)(4) Milk.

1453.2(a); 1455.3(b) (4); Act 106(a)

(2)(C) Mine, product of...

1453.2(b); Act 106(a)(3) Minerals..

1453.2(b); Act 106(a)(3) Municipalities..

1453.1 National defense, contracts not having direct and immediate connection 1453.5

with the. Natural deposits.

1453.2(b); Act 106(a)(3) Natural gas.

1452.4(b)(2); 1453.2(b); 1453. 3;

Act 106(a) (3), (4) Navigation works.

1453.5(b)(12) New durable productive equipment (See New durable productive equip

ment). Nuts..

1453.2(a); Act 106(a)(2)(A) Office supplies and equipment

1452.4(b) (2), (3) Officers' clubs.

1453.5(b) (17) Oil...

1452.4(b)(2); 1453.2(b); Act

106(a) (3) Outside continental United States, contracts performed.

1455.2 Packaging materials.

1452.4(b)(2); 1453.6(b)(2) Panama Canal Company ---

1453.5(b)(10); 1455.2(b)(2) Partial mandatory exemption.

1454 Performance in not more than 30 days..

1455.3(b)(5) Performance outside continental United States..

1455.2 Perishable subsistence supplies.

1455.3(b)(4) Permissive exemptions.

1455 Personal services..

1455.3(b)(1) Post Exchanges

1453.5(b)(17) Poultry.-

1453.2(a); 1455.3(b) (4); Act 106(a)

(2) (C) Power, electric --

1453.3 Power equipment...

1452.4(b)(2) Power projects.-

1453.5(b)(12), (14), (16) Productive equipment, new durable (See New durable productive equip

ment). Professional services..

1455.3(b)(1) Profits, contractual provisions adequate to prevent excessive.


Profits determinable...
Property (See Depreciable property; Real property)
Public utilities....

145.3; Act 106(a)(4)
Radio communications (See Communications)
Railroads (See Common carriers)
Raw materials.

1453.2 (b) Real property---

1452.5(a); 1455.3(b)(3) Reimbursement by another agency

1453.5(b)(2), (3) Religious institutions..

1453.4 Repair of buildings and structures (see also Maintenance of plant under 1453.5(b)(1)

this heading). Resale, materials of authorized...


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