58 STAT.] 78TH CONG. , 2D SESS.--CHS. 30, 63-FEB. 22 , 25, 1944 District of Columbia, and owner of lot 816, square 50, on the north- west corner of Twenty-second and M Streets Northwest, and lessee of all of lots 10, 11, 12, 13, and 14 in square 36, all on the east side of Twenty-fourth Street Northwest, between M and N Streets, and all of lots 15, 16, 807, 808 and 809 in square 36, all on the south side of N Street Northwest, between Twenty-third and Twenty-fourth Streets, leased from an affiliated corporation, and all in the District of Columbia, its successors or assigns, to lay down, construct, main- tain, and use not more than three pipe lines for a pneumatic tube system from a point within said lot 816, square 50, through connecting public alleys, across Twenty-third Street Northwest, through a con- necting alley to a point within said lot 10, square 36. SEC. 2. (a) The construction and use of such pipe lines shall be under such regulations and rentals as the Commissioners of the District of Columbia may prescribe and all plans and specifications for such construction shall be subject to their approval. (b) The Commissioners of the District of Columbia shall have full authority to designate the location and to cause such repairs or relocation of such pipe lines as the public necessity may require, any such repairs or relocation to be at the expense of the Bureau of National Affairs, Inc., its successors or assigns. (c) Any repairs to streets, highways, or other public property necessitated by construction or alterations of such pipe lines shall be made in a manner approved by the Commissioners of the District of Columbia, at the expense of the Bureau of National Affairs, Inc., its successors or assigns. SEC. 3 . No permission granted or enjoyed under the provisions of this Act shall vest any right, title, or interest in or to the land within any public alleys or Twenty-third Street Northwest. SEC. 4 . The right to alter, amend, or repeal this Act is expressly reserved. Approved February 22, 1944. [CHAPTER 63] AN ACT To provide revenue, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) SHoRT TrILE. - This Act, divided into titles and sections according to the following Table of Contents, may be cited as the "Revenue Act of 1943": [In the following table, a section number enclosed in parentheses following the description of the subject matter of a section, subsection, or paragraph of this Act indicates each provision of the Internal Revenue Code amended by such section, subsection, or paragraph of this Act] TABLE OF CONTENTS TITLE I-INDIVIDUAL AND COBPORATION INCOME TAXES AD WITHHOLDING OF TAX AT SOURCE ON WAGES Sec. 101, Sec 102. Sec. 103. Sec. 104. Regulations and rentals. Location and re- pairs. Property rights. February 25, 144 [H. R. 36871 [Public Law 23i] Revenue Act of 1943. 53 Stat., Part 1. 26U.S.C.;26 U. .C., Supp. III. Pos, p. 26. Taxable years to which amendments applicable. Alternative tax on individuals with gross income from certain sources of less than $3,000 (sec. 400). (a) In general (sec. 400). (b) Technical amendment: Optional tax inapplicable to citizen en- titled to benefits of section 251 (sec. 404). Determination of status for purposes of personal exemption and credit for dependents (sec. 25 (b) (3)). Reduction of credits in case of short year limited to Jeopardy (sec. 47 (e)).
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