794 PUBLIC LAWS-CH. 610-OCT. 16, 1942 [56 STAT. Dismissal of pro- from and after the filing of the petition with the special court, there meedngs fo shall be any failure to make or tender such payments, the special court, unless there is good cause shown for the failure, shall dismiss Adjustments. the proceedings. In finally approving any plan, the court may make or require to be made such adjustments with respect to said payments or any of them as may be necessary to make the same conform to the provisions of said plan as finally approved. Security for pay- "SEC. 729. In providing for any such payments the petitioner may ments. require any bond or other security, including interest coupons affected by such payments to be presented to or deposited with a paying agent or depositary named by the petitioner for appropriate stamping to show the amounts of such payment. "A'TICLE VI-TAX PROVISIONS 53 Stat. 195, 196, 424, 425. 26 U. S. C., Supp. I, §§ 1801, 1802, 3481 , 3482. Pod,pp. 957,958,960. Transmittalof copies of petitions, etc., to Secretary of Treasury. Orders affecting U. S. claims or stock. Taxes or customs duties. Ante, p. 790. 53 Stat. 86. 26U. S.C. 274. Application to issue or modify securities 41 Stat. 494. 49U. S.C. 20a "SEC. 735. The provisions of sections 1801, 1802, 3481, and 3482 of the Internal Revenue Code and any amendments thereto, unless specifically providing to the contrary, shall not apply to the issuance, transfer, or exchange of securities or the making or delivery of con- veyances to make effective any plan of adjustment confirmed under the provisions of this chapter. "SEC. 736. In addition to the notices elsewhere expressly provided, the clerk of the court in which any proceedings under this chapter are pending shall forthwith transmit to the Secretary of the Treasury copies of- " (1) every petition filed under this chapter; "(2) the orders approving or dismissing petitions; "(3) the orders approving plans as filed or as modified, together with copies of such plans as approved; "(4) the decrees approving and confirming plans and the adjustments provided thereby, together with copies of such plans as approved; "(5) the injunctions or other orders made under section 726 of this chapter; "(6) the orders dismissing proceedings under this chapter; and "(7) such other papers filed in the proceedings as the Secre- tary of the Treasury may request or which the court may direct to be transmitted to him. "SEC. 737. Any order fixing the time for confirming a plan which affects claims or stock of the United States shall include a notice of not less than thirty days to the Secretary of the Treasury. "SEC. 738. The special court shall have power to determine the amount and legality of claims of the United States for taxes or customs duties, and to order payment thereof; and the order of the special court (provided for in section 714) approving the petition shall have the effect of an adjudication of bankruptcy of the peti- tioner for the purposes of section 274 of the Internal Revenue Code and the corresponding provisions of prior and subsequent revenue Acts. The running of the statute of limitations on the assessment or collection of any internal-revenue tax shall be suspended while a pro- ceeding under this chapter is pending and until it is finally dismissed. "ArALE VII--ITERsTATE COMMERCE COMMISSION - "SEC. 740. If, in any application filed with the Commission pursu- ant to section 20a of the Interstate Commerce Act for authority to issue or modify securities, the applicant shall allege that the purpose
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