PUBLIC LAWS-CH. 453-NOV. 8, 1945 57 Stat. 717. 26 U. S. C., Supp. IV, § 3406 (a) (10). 58 Stat. 61. 26 U. S. C., Supp. IV, 1660. 53 Stat. 422 . 26 U. S. C., Supp. IV, §346 (a) (), (2), (3). 58 Stat. 68 . 26 U. 8. C., Supp. IV, notes fol. II 2406, 2700, 3407 , 3411 , 3442 , 3443, 3460, 3466, 3469, 3476. 53 Stat. 175 . 26 U. S. C., Supp. IV, § 1400. 63 Stat. 176. 26 U. S. 0., Supp IV, § 1410. Secretary, an amount equal to so much of the difference between the tax so paid and the tax that would have been paid if section 1650 had not been applicable, as has been paid by such manufacturer or producer to such person as reimbursement for the tax reduction on such articles, if claim for such credit or refund is filed with the Com- missioner prior to the expiration of three months after the rate reduc- tion date. "(b) LITrrATIONS ON ELTGIBII' FOR CREDrr OR REFrOD.-No per- son shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which he has made the reimbursements described in subsection (a) as the regulations under subsection (a) prescribe. "(c) All provisions of law, including penalties, applicable in respect of the tax imposed under section 3406 (a) (10) shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. "SEC. 1658. TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES. "Notwithstanding section 1650, the rates therein prescribed with respect to the taxes imposed by section 3465 (a) (1), (2), and (3) shall continue to apply with respect to amounts paid pursuant to bills rendered prior to the rate reduction date; and, in the case of amounts paid pursuant to bills rendered on or after the rate reduction date for services for which no previous bill was rendered, the decreased rates shall apply except with respect to such services as were rendered more than two months before such date; and, in the case of services rendered more than two months before such date, the provisions of sections 1650 and 3465 in effect at the time such services were rendered shall be applicable to the amounts paid for such services. "SEC. 1659. DEFINITION OF 'RATE REDUCTION DATE'. "For the purposes of this chapter the term 'rate reduction date' means 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." SEC. 303 . CONTINUATION OF POWER OF SECRETARY OF THE TREAS- URY TO AUTHORIZE GOVERNMENT EXEMPTION FROM CERTAIN EXCISE TAXES. Section 307 (c) of the Revenue Act of 1943 (relating to power of Secretary with respect to Government exemption from certain excise taxes) is amended by striking out the last sentence thereof. TITLE IV-SOCIAL SECURITY TAXES SEC. 401. AUTOMATIC INCREASE IN 1946 RATE NOT TO APPLY. (a) Clauses (1) and (2) of section 1400 of the Federal Insurance Contributions Act (Internal Revenue Code, sec. 1400) are amended to read as follows: "(1) With respect to wages received during the calendar years 1939, 1940, 1941, 1942, 1943, 1944, 1945, and 1946, the rate shall be 1 per centum. "(2) With respect to wages received during the calendar years 1947 and 1948, the rate shall be 21/2 per centum." (b) Clauses (1) and (2) of section 1410 of such Act (Internal [59 STAT.
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