PUBLIC LAWS-Ca 63-FEB. 25 , 1944 Anie, pp.64,6 . (2) The amendments of sections 2700 (b) (1), 3407, and 3442 (3) (insofar as such section relates to the articles enumerated 3 Stat'. 411. in section 3404) of the Internal Revenue Code, shall be applicable mIn 0to. to sales made on or after the first day of the first month which begins six months or more after the date of the termination of hostilities in the present war. Such amendments shall not apply to deny an exemption otherwise applicable with respect to any article sold pursuant to a contract entered into prior to the effec- tive date of the amendments, or to any agreement or change order supplemental to such contract bearing the same Government con- tract number. Antcp.. (3) The amendment of section 3443 (a) (3) (A) (i) of the Internal Revenue Code shall not apply to deny the allowance of a credit or refund, otherwise allowable, with respect to the sale of any article by any person to the United States (A) prior to the date on which sales of such article to the United States become taxable, or (B) pursuant to a contract entered into prior to such date, or to any agreement or change order supplemental to such contract bearing the same Government contract number. A4, p. 6 . (4) The amendment of section 3466 of the Internal Revenue 53 Uta snpp Code, insofar as it relates to the taxes imposed by section 3465 (a) m6aa3PS0).S (1), shall be applicable only with respect to messages and dis- patches originating on or after the first day of the first month which begins three months or more after the date of the enact- ment of this Act. Insofar as such amendment relates to the taxes 2us. - su imposed under section 3465 (a) (2) and (3) of the Internal mi, l()p(, (13. Revenue Code, it shall be applicable only to amounts paid pur- suant to bills rendered on or after the first day of the first month which begins three months or more after the date of the enact- ment of this Act for service for which no previous bill was rendered. Ante, p.O (5) The amendments of sections 3469 (f) (1) and 3475 (b) of the Internal Revenue Code shall be applicable only with respect to amounts paid on or after the first day of the first month which begins three months or more after the date of the enactment of this Act, except that the amendment of such section 3475 (b), insofar as it relates to the exemption of amounts paid by or to the War Shipping Administration, shall be applicable for the period beginning December 1, 1943, and ending on the first day of the first month which begins six months or more after the date of the termination of hostilities in the present war. (6) For the purposes of this subsection the term "date of the termination of hostilities in the present war" means the date proclaimed by the President as the date of such termination, or the date specified in a concurrent resolution of the two Houses of Congress as the date of such termination, whichever is the earlier. (c) POWER or SEcnr ET AR OF TREASURY TO AUTHORIzE EXEMrION. - Notwithstanding the amendments made by this section, the Secretary of the Treasury may authorize exemption from the taxes imposed by st2. 7s; 53 sat. Chapter 19, 29, or 30 of the Internal Revenue Code as to any particu- 342;6U. C . § lar articles or services, or class of articles or services, to be purchased 2423400-34. for the exclusive use of the United States, if he determines that the MA, pp.61,, 6, imposition of such taxes with respect to such articles or services, or , p. 69. class of articles or services, will cause substantial burden or expense which can be avoided by granting tax exemption and that the full benefit of such exemption, if granted, will accrue to the United XStates. This subsection shall not be applicable to any contract entered into on or after the first day of the first month which begins 66 [58 STAT.
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