55 STAT.] 77TH CONG. , 1 ST SESS.-CHS. 21 , 23 -MAR . 17, 19, 1941 In section 506 (c) (2) (A), insert after ", or both," the following: "of this section or section 407 of the Revenue Act of 1938,". In section 506 (c) (2) (B), insert after ", or both" the following: ", of this section or section 407 of the Revenue Act of 1938,". In section 812 (c), insert "or under Title III of the Revenue Act of 1932, 47 Stat. 245," after "under chapter 4,". In section 813 (a) (2), insert "or chapter 4" before the period at the end of the heading. In section 813 (a) (2), strike out "chapter 3" and insert in lieu thereof "this subchapter". In section 813 (a) (2), insert "or under Title III of the Revenue Act of 1932, 47 Stat. 245," after "under chapter 4" where it first appears. In section 813 (a) (2), insert "or under Title III of the Revenue Act of 1932" after "under chapter 4" wherever it appears thereafter. In section 813 (a) (2), insert "or 860" after "810" wherever it appears. In section 813 (b), insert "or 860" after "810" wherever it appears. In section 861 (a) (2), insert "or under Title III of the Revenue Act of 1932, 47 Stat. 245," after "under chapter 4,". In section 936 (b) insert "or under Title III of the Revenue Act of 1932, 47 Stat. 245,3 after "under chapter 4" where it first appears. In section 936 (b), insert "or under Title III of the Revenue Act of 1932" after "under chapter 4" wherever it appears thereafter. In section 936 (b), strike out "813 (b)" from the end of paragraph (1) and insert in lieu thereof "813 (a) (2)". In section 1536, strike out "3762" and insert in lieu thereof "3661". Amend that part of section 1805 following the paragraph defining the term "silver bullion" to read as follows: "The term 'person' means an individual, partnership, association, or corporation. "The Secretary is authorized to issue, with the approval of the President, such rules and regulations as the Secretary may deem necessary or proper to carry out the purposes of this section." In section 2887, strike out "by" preceding "the tax paid stamp" in the next to the last sentence of the second paragraph and insert in lieu thereof "of". In section 2901 (b), strike out "any moneys in the Treasury not otherwise appropriated" from the end of the second sentence and insert in lieu thereof "annual appropriations from the general fund of the Treasury". In section 3170, strike out "or" where it appears immediately before "by any law". SEC. 2. The sections of the Internal Revenue Code amended by this joint resolution shall have effect as if such sections, as so amended, had been enacted in the Internal Revenue Code on February 10, 1939. Approved, March 17, 1941. [CHAPTER 23] AN ACT Authorizing the State of Maryland, by and through its State roads commission or the successors of said commission, to construct, maintain, and operate a free highway bridge across the Potomac River at or near Sandy Hook, Mary- land, to a point opposite in Virginia. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That in order to facilitate interstate commerce, improve the postal service, and pro- vide for military and other purposes, the State of Maryland by and 45 53 Stat. 109. 26U. S. C.§506(c) (2) (A). 53 Stat. 109. 26U.S.C.§506(c) (2) (B). 53 Stat. 124. 26 U.S . C. §812 (c). 53 Stat. 125. 26U.S.C. 813(a) (2). 53 Stat. 125. 26 U.S .C. § 813(b). 53 Stat. 130 . 26U. .C.§861(a) (2). 53 Stat. 142 . 26 U.S. . § 936(b). 53 Stat. 183 . 26U. S.C. 1536. 53 Stat. 199. 26U.S.C. 1805. 53 Stat. 339. 26 U. S. C. 2887. 53 Stat. 342. 26 1J. . C. 2901(b). 53 Stat. 373. 26U. S.C. . 3170. Effective date of amended sections. March 19, 1941 [H. R. 2495] [Public Law 19] Potomac River. Bridge authorized across, at Sandy Hook, Md.
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