REORGANIZATION PLANS 53 Stat. 462 . 26U.S. . 9 3761. 48 Stat. 1216. 12 U.S. c.. 1751- 1772. Commissioner of Internal Revenue, Department of the Treasury: Provided, That any compromise of such liability shall be effected in accordance with the provisions of section 3761 of the Internal Revenue Code. All files and records of the Department of Justice used primar- ily in the administration of the functions transferred by the provisions of this section are hereby made available to the Commissioner of Internal Revenue for use in the administration of such functions. PART III. DEPARTMENT OF AGRICULTURE Sec. 301. Agricultural research functions. -The functions of the following agencies of the Department of Agriculture, namely, the Bureau of Animal Industry, the Bureau of Dairy Industry, the Bureau of Plant Industry, Soils, and Agricultural Engineering, the Bureau of Entomology and Plant Quarantine, the Bureau of Agricultural and Industrial Chemistry, the Bureau of Human Nutrition and Home Economics, the Office of Experiment Stations, and the Agricultural Research Center, together with the functions of the Agricultural Research Administrator, are transferred to the Secretary of Agriculture and shall be performed by the Secretary or, subject to his direction and control, by such officers and agencies of the Department of Agri- culture as he may designate. PART IV. FEDERAL DEPOSIT INSURANCE CORPORATION Sec. 401. Creditunionfunctions.-Thefunctions of the Farm Credit Administration and the Governor thereof under the Federal Credit Union Act, as amended, together with the functions of the Secretary of Agriculture with respect thereto, are transferred to the Federal Deposit Insurance Corporation. PART V. WAR ASSETS ADMINISTRATION Sec. 501. War Assets Administration and War Assets Administra- tor.-All functions of the War Assets Administration and of the War Assets Administrator established by Executive Order No. 9689 of 3 CFR, 1946 upp., January 31, 1946, are transferred to the Surplus Property Adminis- tration and the Surplus Property Administrator, respectively, which 50 U. . Ci.app- were created by the Act of September 18, 1945 (59 Stat. 533, ch. 368). The latter agencies shall hereafter be known as the War Assets Ad- ministration and the War Assets Administrator, respectively. The Supra. agencies established by Executive Order No. 9689 are abolished. The functions transferred by this section shall be performed by the War Assets Administrator or, subject to his direction and control, by such officers and agencies of the War Assets Administration as he may designate: Provided, That the functions specifically vested in the 58 stat. 7 a. Surplus Property Administrator by the Surplus Property Act of 1944, I 16in-1a4. as amended, and by the Act of September 18, 1945, shall be per- Ante, p. 675. 6 stat. 533 formed by the War Assets Administrator or by the Associate Ad- i64u. s 164b. ap ministrator as provided in section 502 hereof. Sec. 502. Associate War Assets Administrator.- There shall be in the War Assets Administration an Associate War Assets Adminis- trator, who shall be appointed by the President by and with the advice and consent of the Senate and shall receive compensation at the rate of $10,000 per annum. The Associate War Assets Adminis- trator shall act for the War Assets Administrator in all matters during the absence or disability of the Administrator, or in the event of a vacancy in the office of Administrator, and shall perform such other duties as the Administrator may prescribe. [61 STAT.