PUBLIC LAWS-CH. 290-OCT. 28 , 1943 [CHAPTER 290] October 28, 1943 [H. R. 3381] [Public Law 178] Internal Revenue Code, amendments. 56 Stat. 885 . 26 U.S . C., Supp. II, §453. 53 Stat. 27. 26U.S.C.S51(b). 53 Stat. 18; 55 Stat. 697. 26U.S.C.§25(b); Supp. II, § 25 (b). 55 Stat. 689 . 26U. S. C ., Supp. II, i 400-404 . 55 Stat. 689. 26 U.S. C .,Supp. I , 1 400-404. 55 Stat. 691. 26U.. .C ., Supp. II, §401. 56 Stat. 886 . 26 .S.C., Supp.I, 454. Ante, p. 139. 56 Stat. 887 . 26U.S. C., Snpp. I, 456. [57 STAT. AN ACT Relating to credits against the Victory tax. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, Thaft section 453 of the Internal Revenue Code (relating to the credit against the Victory tax) is amended to read as follows: "SEC. 453. CREDITS AGAINST VICTORY TAX. "(a) ALLOWANCE OF CREDIT.- There shall be allowed as a credit against the Victory tax for each taxable year- "(1) SINGLE PERSONS. -In the case of a single person, a married person not living with husband or wife, or an estate or trust, an amount equal to 25 per centum of the Victory tax or $500, which- ever is the lesser. "(2) HEADS OF FAMIIES.-In the case of the head of a family, an amount equal to 40 per centum of the Victory tax or $1,000, whichever is the lesser. "(3) MARRIED PERSONS.-In the case of a married person living with husband or wife- V "(A) if separate returns are filed by each spouse an amount equal to 40 per centum of the Victory tax or $500, whichever is the lesser, or "(B) if a separate return is filed by one spouse and no return is filed by the other spouse, or if a joint return is filed under section 51 (b), only one credit not exceeding 40 per centum of the Victory tax or $1,000, whichever is the lesser. "(4) DEPENDENTS.- For each dependent specified in section 25 (b), excluding as a dependent, in the case of a head of a family, one who would be excluded under section 25 (b) (2) (B), an amount equal to 2 per centum of the Victory tax or $100, which- ever is the lesser. "(b) CHANGE OF STATUS.- If for any taxable year the status of the taxpayer (other than a taxpayer who makes his return and pays his tax under Supplement T) with respect to his marital relationship or with respect to his dependents, changed during the taxable year, the amount of the credit provided by this section for such taxable year shall be apportioned, under rules and regulations prescribed by the Commissioner with the approval of the Secretary, in accordance with the number of months before and after such change. For the purpose of such apportionment a fractional part of a month shall be disregarded unless it amounts to more than half a month in which case it shall be considered as a month. "(c) STATUS OF SUPPLEMENT T TAXPAYER.- If for any taxable year a taxpayer makes his return and pays his tax under Supplement T, for the purpose of the credit provided by this section, his status for such year with respect to his marital relationship or with respect to his dependents shall be determined in accordance with the provi- sions of section 401." SEO. 2. (a) Section 454 of the Internal Revenue Code (relating to the post-war credit of Victory tax) is hereby repealed. (b) Section 34 of the Internal Revenue Code is amended by striking out "sections 453 and 454" and inserting in lieu thereof "section 453". (c) Section 456 of the Internal Revenue Code (relating to the 90 per centum limit on the tax imposed by chapter 1) is amended to read as follows: 584
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