(This Treasury decision is issued under the authority contained in sections 55 (b) and 62 of the Internal Revenue Code (53 Stat. 29, 32).) GUY T. HELVERING, Commissioner of Internal Revenue. Approved July 15, 1940: JOHN L. SULLIVAN, Acting Secretary of the Treasury. [Filed with the Division of the Federal Register July 22, 1940, 11:58 a. m.] (T. D. 4990) Taxes on gasoline, lubricating oil and matches Sections 314.2, 314.4, 314.35, 314.44, and 314.52 of Regulations 44 (1939 Edition) amended TREASURY DEPARTMENT OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C. To Collectors of Internal Revenue and Others Concerned: In order to conform Regulations 44 (part 314, title 26, Code of Federal Regulations, 1939 Sup.), relating to taxes on gasoline, lubricating oils, and matches under the Internal Revenue Code, to sections 209 and 210 of the Revenue Act of 1940 (Public, No. 656, Seventysixth Congress, Third Session), such regulations are amended as follows: The following is inserted immediately preceding section 314.2: SEC. 209. 1940.) CONTINUATION OF EXCISE TAXES. (REVENUE ACT OF Sections * * 3452 * * * of the Internal Revenue Code are amended by striking out "1941" wherever appearing therein and inserting in lieu thereof "1945." Paragraph 2 of section 314.2 is amended to read as follows: The tax is imposed upon any sale or use prior to July 1, 1945, of gasoline, lubricating oils, or matches by the manufacturer or other person liable for tax under the provisions of section 3445 of the Internal Revenue Code irrespective of when the article was manufactured, produced, or imported.*+ The following is inserted immediately preceding section 314.3: SEC. 210. MISCELLANEOUS EXCISES. (REVENUE ACT OF 1940.) The Internal Revenue Code is amended by inserting at the end of chapter 9 the following new chapter: CHAPTER 9A-DEFENSE TAX FOR FIVE YEARS (b) In the application of section 3441 (c) to the articles with respect to which the rate of tax is increased by this section, where the lease, contract of sale, or conditional sale, and delivery thereunder, was made before July 1, 1940, the total tax referred to in such section shall be the tax at the rate in force on June 30, 1940, and not at the increased rate. Section 314.4 is amended by inserting between the first and second sentences of paragraph 5 thereof a new sentence to read as follows: Where the lease, contract of sale, or conditional sale, and delivery thereunder, was made prior to July 1, 1940, the tax is due at the rate in force on June 30, 1940, and not at the increased rate. The following is inserted immediately preceding section 314.30: SEC. 210. MISCELLANEOUS EXCISES. (REVENUE ACT OF 1940.) The Internal Revenue Code is amended by inserting at the end of chapter 9 the following new chapter: CHAPTER 9A-DEFENSE TAX FOR FIVE YEARS SEC.1650. DEFENSE TAX FOR FIVE YEARS. (a) In lieu of the rates of tax specified in such of the sections of this title as are set forth in the following table, the rates applicable with respect to the period after June 30, 1940, and before July 1, 1945, shall be the rates set forth under the heading "Defense-Tax Rate": The following is inserted immediately preceding section 314.40: SEC. 210. MISCELLANEOUS EXCISES. (REVENUE ACT OF 1940.) The Internal Revenue Code is amended by inserting at the end of chapter 9 the following new chapter: CHAPTER 9A-DEFENSE TAX FOR FIVE YEARS SEC. 1650. DEFENSE TAX FOR FIVE YEARS. (a) In lieu of the rates of tax specified in such of the sections of this title as are set forth in the following table, the rates applicable with respect to the period after June 30, 1940, and before July 1, 1946, shall be the rates set forth under the heading "Defense-Tax Rate": The following is inserted immediately preceding section 314.50: SEC. 210. MISCELLANEOUS EXCISES. (REVENUE ACT OF 1940.) The Internal Revenue Code is amended by inserting at the end of chapter 9 the following new chapter: CHAPTER 9A-DEFENSE TAX FOR FIVE YEARS SEC. 1650. DEFENSE TAX FOR FIVE YEARS. (a) In lieu of the rates of tax specified in such of the sections of this title as are set forth in the following table, the rates applicable with respect to the period after June 30, 1940, and before July 1, 1945, shall be the rates set forth under the heading "Defense-Tax Rate": SEC. 314.35. Rate of tax.-The tax is payable by the importer or producer thereof, or by any producer of gasoline, at the rate of 1 cent a gallon prior to July 1, 1940, and at the rate of 11⁄2 cents a gallon for the period July 1, 1940 to June 30, 1945, inclusive.*† Section 314.44 is amended to read as follows: SEC. 314.44 Rate of tax.-The tax is payable by the manufacturer at the rate of 4 cents per gallon prior to July 1, 1940, and at the rate of 41⁄2 cents per gallon for the period July 1, 1940 to June 30, 1945, inclusive. A manufacturer of nonfluid lubricating oils which are sold by weight may use 8 pounds to the gallon as a basis for computing and reporting the tax upon the sale or use of such oils. Section 314.52 is amended to read as follows: SEC. 314.52 Rate of tax.-The tax is payable at the rate of 5 cents per thousand prior to July 1, 1940, and at the rate of 51⁄2 cents for the period July 1, 1940 to June 30, 1945, inclusive.*+ (This Treasury decision is prescribed pursuant to section 3452 of the Internal Revenue Code (53 Stat. 420), as amended by section 209 of the Revenue Act of 1940 (Public, No. 656, 76th Cong., 3d Sess.), sections 3409, 3412, 3413 of such code (53 Stat. 412, 413, 414), as modified by section 210 of such Revenue Act, and section 3450 of such code (53 Stat. 419).) Approved July 19, 1940: JOHN L. SULLIVAN, T. MOONEY, Acting Commissioner of Internal Revenue. Acting Secretary of the Treasury. [Filed with the Division of the Federal Register July 22, 1940, 3:57 p. m.} (T. D. 4991) Inspection of returns Amending section 463C.33 of T. D. 4929, relating to the inspection of certain returns made under the Internal Revenue Code, and article 3, part III, of T. D. 4873, relating to the inspection of certain returns made pursuant to the requirements of the Revenue Act of 1938 and prior revenue acts, so as to provide a different method for such inspection by the District of Columbia, Alaska, Hawaii, the Philippine Islands, and Puerto Rico TREASURY DEPARTMENT, Washington, D. C. To Collectors of Internal Revenue and Others Concerned: 1. Section 463C.33 of T. D. 4929 [part 463C, title 26, Code of Federal Regulations, 1939 Sup.] is amended by striking out "Sec. 463C.33." and inserting in lieu thereof "Sec. 463C.33. (a)" and adding at the end of the section the following: (b) Inspection by District of Columbia, Alaska, Hawaii, the Philippine Islands, and Puerto Rico.—Any official, body, or commission, lawfully charged with the administration of any tax law of the District of Columbia, Alaska, Hawaii, the Philippine Islands, or Puerto Rico, or any representative or representatives of such official, body, or commission, may, in the discretion of the Commissioner of Internal Revenue, be permitted to inspect original income returns, for any taxable year ending on or after July 31, 1939, for the purpose of such administration. Requests for permission to inspect original returns shall be in writing signed by the executive head of the government on whose behalf the inspection is to be made and shall be addressed to the Commissioner of Internal Revenue, Records Division, Washington, D. C. The request shall state (a) the kind of returns it is desired to inspect, (b) the taxable year or years covered by the returns it is desired to inspect, (c) the name of the official, body, or commission, by whom or which the inspection is to be made, (d) the name of the representative of such official, body, or commission, designated to make the inspection, (e) by specific reference, the tax law which such official, body, or commission, is charged with administering and the law under which he, she, or it is so charged, and (f) the purpose for which the inspection is to be made. Within a reasonable time after the returns are filed the copies thereof (including photostats and photographs), under such procedure as may be prescribed by the Commissioner, shall be made available for inspection in the office of the collector of internal revenue in which the returns are filed, by any official, body, or commission, lawfully charged with the administration of any tax law of the District of Columbia, Alaska, Hawaii, the Philippine Islands, or Puerto Rico, or by the properly designated representatives of such official, body, or commission, for the purpose of such administration. The respective heads of the above-designated governments shall be notified by the Commissioner of the date the copies of the returns are available for inspection and inspection thereof shall not be permitted after one year from such date. Requests for inspection of copies of returns shall conform with the requirements relating to requests for permission to inspect original returns as prescribed by this subsection. 2. Article 3, part III, of T. D. 4873 [section 458.33, subpart A, of title 26, Code of Federal Regulations, 1938 Sup.] is amended by striking out "Art. 3." and inserting in lieu thereof "Art. 3. (a)" and adding at the end of the article the following: (b) Inspection by District of Columbia, Alaska, Hawaii, the Philippine Islands, and Puerto Rico.-Any official, body, or commission, lawfully charged with the administration of any tax law of the District of Columbia, Alaska, Hawaii, the Philippine Islands, or Puerto Rico, or any representative or representatives of such official, body, or commission, may, in the discretion of the Commissioner of Internal Revenue, be permitted to inspect original income returns, for any taxable year, for the purpose of such administration. Requests for permission to inspect original returns shall be in writing signed by the executive head of the government on whose behalf the inspection is to be made and shall be addressed to the Commissioner of Internal Revenue, Records Division, Washington, D. C. The request shall state (a) the kind of returns it. is desired to inspect, (b) the taxable year or years covered by the returns it is desired to inspect, (c) the name of the official, body, or commission, by whom or which the inspection is to be made, (d) the name of the representative of such official, body, or commission, designated to make the inspection, (e) by specific references, the tax law which such official, body, or commission, is charged with administering and the law under which he, she, or it is so charged, and (f) the purpose for which the inspection is to be made. (Part 1 of this Treasury decision is prescribed pursuant to secs. 55 (a), 508, 603, 702 (a), 1204, and 1064 (c) of the Internal Revenue Code (53 Stat. 29, 111, 111, 116, 171, 186). (Part 2 of this Treasury decision is prescribed pursuant to sec. 257 (a), 44 Stat. 51; sec. 55, 45 Stat. 809; sec. 55, 47 Stat. 189, as amended by sec. 218 (h), 48 Stat. 209, 26 U. S. C. 55; sec. 215 (e) and 216 (b), 48 Stat. 207, 208; secs. 55 (a), 701 (e), and 702 (b), 48 Stat. 698, 769, 770, 26 U. S. C. 55, 1358, 341; secs. 105 (e) and 106 (c), 49 Stat. 1017, 1019, 26 U. S. C. 1358a, 342; sec. 905, 49 Stat. 641, 42 U. S. C. 1105; secs. 55 (a), 351 (c), and 503 (a), 49 Stat. 1671, 1733, 1738, 26 U. S. C., Sup. IV, 55, 331, 345b; secs. 55 (a), 409, 601 (e), and 602 (c), 52 Stat. 478, 564, 565, 567, 26 U. S. C., Sup. IV, 55 (a), 337a, 1358 (e), 341 (c).) Approved July 20, 1940: FRANKLIN D. ROOSEVELT, The White House. H. MORGENTHAU, JR., [Filed with the Division of the Federal Register, July 22, 1940, 2:46 p. m.] EXECUTIVE ORDER Authorizing the inspection by the District of Columbia, Alaska, Hawaii the Philippine Islands, and Puerto Rico of certain returns made under the Internal Revenue Code and of income, excess-profits, and capital stock tax returns filed under the Revenue Act of 1938 or prior revenue acts, estate and gift tax returns filed after June 16, 1933, and returns under title IX of the Social Security Act. By virtue of and pursuant to the authority vested in me by section 55 (a) of the Internal Revenue Code (53 Stat. 29) and by section 257 (a) of the Revenue Act of 1926 (44 Stat. 9, 51); section 55 of the Revenue Act of 1928 (45 Stat. 791, |