77TH CONG. , 2D SESS.-CH. 619-OCT. 21 , 1942 (2) Section 143 (b) (relating to withholding of the tax at the source on nonresident aliens) is amended by striking out "and not having any office or place of business therein", by striking out "and not having an office or place of business therein", and by striking out or has an office or place of business therein". (3) Section 144 (relating to payment of corporation income tax at source) is amended by striking out "and not having any office or place of business therein". (4) The amendments made by this subsection shall apply only with respect to the period beginning with the tenth day after the date of the enactment of this Act. (b) Section 14 (c) (relating to tax on foreign corporations) is amended- (1) by striking out in paragraph (1) thereof "or having an office or place of business therein", and (2) by striking out in paragraph (2) thereof "and not having an office or place of business therein". (c) Section 119 (a) (1) (relating to interest from sources in the United States) is amended by striking out "and not having an office or place of business therein". (d) Section 204 (d) (relating to deductions of foreign corpora- tions), section 211 (b) (relating to nonresident alien individuals), section 231 (b) (relating to resident foreign corporations), and section 251 (e) (relating to deductions in the case of citizens and domestic corporations entitled to the benefits of section 251) are amended by striking out "or having an office or place of business therein" wherever occurring therein. (e) Section 211 (a) (1) and section 211 (c) (relating to the imposition of tax on nonresident aliens) and section 231 (a) (relat- ing to the imposition of tax on nonresident foreign corporations) are amended by striking out "and not having an office or place of business therein" wherever occurring therein. (f) Section 219 (relating to nonresident alien members of partner- ships) is amended by striking out "and as having an office or place of business within the United States if the partnership of which he is a member has such an office or place of business". SEC. 161 . DEDUCTIONS FOR ESTATE TAX AND INCOME TAX OF ESTATE. (a) DOUBLE DEDUCTIONS DENIED. -Section 162 (relating to net income of estates and trusts) is amended by inserting at the end thereof the following new subsection: "(e) Amounts allowable under section 812 (b) as a deduction in computing the net estate of a decedent shall not be allowed as a deduc- tion under section 23, except subsection (w), in computing the net income of the estate unless there is filed, within the time and in the manner and form prescribed by the Commissioner, a statement that the items have not been claimed or allowed as deductions under sec- tion 812 (b) and a waiver of the right to have such items allowed at any time as deductions under section 812 (b)." (b) TAXABLE YEARS TO WHICH AMENDMENT APPLICABLE.-The amendment made by subsection (a) insofar as it relates to section 23 (a) (2) shall be applicable with respect to the same taxable years and the same revenue laws as the amendments made by section 121 (relating to non-trade or non-business deductions) of this Act; and the other provisions shall be applicable to taxable years beginning after December 31, 1941. 56 STAT.] Ante, p. 809. 53 Stat. 123. 26u... C 812 (b). Post, pp . 945,947. 53 Stat. 12 . 26U.S.C.§23: Supp. I,§ 23. Ante, pp. 806, 817, 819, 820, 822, 8-5, 826, 857; post, p. 863. Ante, p. 830. Ante, p. 819. 53 Stat. 56. 26U.S.C. 121. 861 63 Stat. 61. 26U. S. C. , Supp. I, 143 (b). Ante, p. 808. 53 Stat. 62. 26U.8. C., Supp. I, 4144. Ante, p. 808 . 63 Stat. 8. 26U.S.C.§14(o); Supp. I, j 14 (c). 53 Stat. 53 . 26 U.S. C.. 119 (a) (1). 53Stat. 74, 76, 78, 80. 26U.S.C.§§204 (d), 211 (b), 251 (e); Supp. I, § 231 (b). Post, p . 875. 53 Stat. 75, 76, 78. 26 U. . C. iC 211 (a) (1),231 (a); Supp. I, 8 211 (a) (1), 211 (c), 231 (a). Ante, pp. 807, 808. 53 Stat. 78 . 26 U.S. C. 1 219.
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