77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 "(4) From a bank, trust company, financial institution, insur- ance company, or other similar entity, or nominee, custodian, or trustee therefor, to a public officer or commission, or person desig- nated by such officer or commission or by a court, in the taking over of its assets, in whole or part, under State or Federal law regulating or supervising such institutions, nor upon redelivery or retransfer by any such transferee or successor thereto. "(5) From a bankrupt or person in receivership due to insol- vency to the trustee in bankruptcy or receiver, from such receiver to such trustee, or from such trustee to such receiver, nor upon redelivery or retransfer by any such transferee or successor thereto. "(6) From a transferee under paragraphs (1) to (5), inclusive, to his successor acting in the same capacity, or from one such successor to another. "(7) From a foreign country or national thereof to the United States or any agency thereof, or to the government of any foreign country, directed pursuant to the authority vested in the Presi- dent by section 5 (b) of the Trading with the Enemy Act (40 Stat. 415), as amended by the First War Powers Act (55 Stat. 838). "(8) From trustees to surviving, substituted, succeeding, or additional trustees of the same trust. " (9) Upon the death of a joint tenant or tenant by the entireties, to the survivor or survivors. No exemption shall be granted under this section unless the delivery or transfer is accompanied by a certificate setting forth such facts as the Commissioner, with the approval of the Secretary, may by regulation prescribe." (c) STAMP TAX EEPTION OF COOPERATIVE BANKS, ETC. - Section 1808 (c) (relating to exemption from stamp tax of stocks and bonds of building and loan associations, etc.) is amended by inserting after the words "building and loan associations" a comma and the words "savings and loan associations, cooperative banks, and homestead associations". (d) STAMP TAX EXEMPTION OF RAILROAD AND CORPORATE REORGANI- ZATIONS IN BANKRUPTCY, ETc.- Section 1808 (e) and (f) (relating to exemption of railroad and corporate reorganizations) are amended to read as follows: "(e) CORPORATE REORGANIZATIONS AND REORGANIZATION OF RAI,- ROADS. -T he provisions of section 1801, 1802, and 1821 (b) of this chapter and the provisions of sections 3481 and 3482 of Chapter 31 shall not apply to the issuance, transfer or exchange of securities, or the making, delivery or filing of conveyances to make effective any plan of reorganization or adjustment- "(1) confirmed under the Act entitled 'An Act to establish a uniform system of bankruptcy throughout the United States', approved July 1, 1898, as amended, "(2) approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in section 77 (m) of such Act, or "(3) approved in an equity receivership proceeding in a court involving a corporation, as defined in section 106 (3) of such Act, if the issuance, transfer, or exchange of securities, or the making, delivery or filing of instruments of transfer or conveyances, occurs within five years from the date of such confirmation or approval." 959 12U.S .C .,Supp.I, i Sa. 53 Stat. 200. 26U. S.C. 1808 (c). 53 Stat. 200 . 26iU.S.C.I1808 (e), (f). 53 Stat. 195t 19, 202. 26 .S.(. 1821 (b); Sulpp. I, § 1in01, 1802. Ante, pp. 957,958. 53 Stat. 424, 425. 26U. .C.. 3481; Supp. T, §§ 3481, 3482. Ante. p. 958: port, p. 960. 30 Stat. 544. 11 . S.C. I etreg. Ante, pp . 377, 787. 47 Stat. 1481 . 11U.S .C. 205(m). 52 Stat. 883. 11U. S. C. §506(3). 56 STAT.]
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