Page:United States Statutes at Large Volume 74.djvu/1453

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[74 Stat. 143]
[74 Stat. 143]
PUBLIC LAW 86-000—MMMM. DD, 1960

SUBJECT Taras Shevchenko Statue, erection in District of Columbia, authorized Tariff Act of 1930: Amendments— Coconut meat, fresh or frozen, d u t y rate Duty-free entries. See under I m p o r t s. Petroleum products for vessels or aircraft operating between Alask a or Hawaii and the mainland, duty-free provisions not applicable. Wool, standards for determining grades__ Waterproof cloth, clarification of definition under Tariff Commission, United States: Appropriation for Commissioners, participation in certain proceedings, restriction on payment Studies, etc., for other agencies, reimbursement required Tax Court of the United States: Appropriation for Travel expenses of judges, payment upon written certificate of j u d g e. _ Taxes: Additions to taxes, procedure for assessing Dealer Reserve Income Adjustment Act of 1960 District of Columbia. See Taxes under District of Columbia. D o c u m e n t a r y s t a m p taxes— Menominee Indian Tribe, Wis., transfer of property, exemption Stock certificates or issuance of shares, rate of tax Employment— G u a m and American Samoa— Modification of definitions to include R e t u r n s and payments P a r e n t, modification of definition of certain services of Religious and charitable organizations— Validation of remuneration erroneously reported as wages Waiver certificates for exemption, elimination of two-thirds requirement Unemployment compensation program, extension— American aircraft Federal instrumentalities Feeder organizations, etc F r a t e r n a l beneficiary societies, agricultural organizations, voluntary employees' beneficiary association, etc

INDEX

D143

Page Taxes—Continued Page 884 Employment—Continued Unemployment compensation program, extension—Continued P u e r to Rico, 985 Unemployment tax rate, increased; 361 computations of credits against tax 980 E s t a t e taxes, residents of possessions of United States, considered nonresidents not citizens; exemptions _ _ 999, 1000 361 Excise taxes. See also individual com263 modities. Admissions, cabaret, reduction 41 1052 Advertising charges in sale price of merchandise, tax c o m p u t a t i o n. - 1017 102 Beer, tax extension 290 Bicycle tires and tubes sold to m a n u facturers, exemption 38 102 Cachous, aromatic, removal from l i s t. 31 Cigarettes, tax extension 290 102 Cigars, large, retail price, tax computation 998 288 Distilled spirits, tax extension 290 Liqueurs, tax extension 290 288 Machine guns, occupational and transfer 149 Mechanical lighters for cigarettes, 132 cigars, and pipes 1003 Motor vehicles, extension of tax rate _ _ 290 124 Narcotic drugs and opiates, definitions; regulations 57, 58 Palm and coconut oil, extension of temporary suspension 73 Perfumes, imported, tax extension 290 867 Sugar, termination and refund 330 Telephone service, general, extension 36 of termination date of tax 290 Tires, laminated 80 Transportation of persons, extension of tax rate 290 938 Wines, tax extension 290 939 Gift taxes, residents of possessions of United States, considered non942 residents not citizens 1000 Hawaii Omnibus Act, amendments under Internal Revenue Code of 1954416 943 Income taxes— Acceleration of accrual of taxes, limitation 1021 942 Corporate normal-tax rate, extension. 290 Credit unions, certain exemption 54 Dealer Reserve Income Adjustment 984 Act of 1960 124 983 Disability annuities under Foreign 984 Service Act of 1946, e x e m p t i o n.. 847, 848 E s t i m a t e d tax, requirement of declaration 1000 984 Exploration expenditures, deductions. 333