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written certificate is issued by the Superintendent stating that such Indian is not financially able to pay such charges and copies thereof forwarded to the Commissioner of Indian Affairs for approval or rejection, In uch cases the unpaid charges shall be entered on the accounts and will stand as a first lien against the land until paid but without penalty for delinquency. $ 130.31a. Water users responsible for water after delivery. It is the duty of the Indian Irrigation Service to furnish available water for beneficial irrigation use only. It is the duty of all water users cf the project to aid in the prevention of the waste of water and of damage to adjacent lands. The water users are responsible for the water after it has been delivered to their lands, and are required to have their field ditches of proper capacity and in suitable condition for the use of economical heads of water.

collected from each acre of irrigable land to which water can be delivered through the constructed works of the project, a uniform basic annual charge of $1.00 per acre or fraction thereof, where not otherwise established by contract.

In addition to the foregoing charge, there shall be collected annually a charge cf $3.00 on the lands covered by each separate bill. No bill shall be rendered for less than $4.00. (34 Stat. 375, 45 Stat. 210; 25 U.S.C. 387) [Reg., Feb. 7, 1944, 9 F.R. 2725]

$ 130.77a Charges for small tracts. [Revoked]

CODIFICATION: $130.77a was revoked by Regulation, Assistant Secretary of the Interior, effective Feb. 7, 1944, 9 F.R. 2725.

WAPATO INDIAN IRRIGATION PROJECT,

WASHINGTON

FORT HALL INDIAN IRRIGATION PROJECT,

IDAHO $ 130.32 Basic and other water charges. The annual basic water charge of $1.50 per acre or fraction thereof is hereby fixed, for the calendar year 1944 and until further order, against the lands in non-Indian ownership to which water can be delivered for irrigation under the Fort Hall Indian Irrigation Project, Idaho.

In addition to the foregoing charge, there shall be collected annually a charge of $3.00 on the lands covered by each separate bill. No bill shall be rendered for less than $4.50.

Indian lands leased, as discussed in the letter from the Commissioner of Indian Affairs of December 1, 1938, and approved by the Assistant Secretary of the Interior on December 17, 1938, are subject to the payment of the foregoing charges as therein provided. (34 Stat. 1024, 45 Stat. 210; 25 U.S.C. 387) Feb. 7, 1944, 9 F.R. 2725]

$ 130.86 Charges. The operation and maintenance charges on assessable lands under the Wapato Indian Irrigation Project, Yakima Indian Reservation, Washington, for 1945 and for each calendar year thereafter, until further notice, are hereby fixed as follows:

(a) Minimum charges. For all tracts in non-contiguous single ownership, $5.00.

(b) Flat rate. Upon all farm units or tracts, for each assessable acre, $1.75.

(c) Storage operation and maintenance. For all lands with a storage water right, known as “B” lands, in addition to other charges per acre, $0.20. (38 Stat. 583; 39 Stat. 154; 45 Stat. 210; 25 U.S.C. 385, 387) (Reg., Aug. 28, 1944, 9 F.R. 10763)

WIND RIVER INDIAN IRRIGATION PROJECT,

WYOMING

[Reg.,

$ 130.95 Charges.

CODIFICATION: In $ 130.95 "$1.25" was substituted for "$0.80" as the rate of assessment on the ceded Wind River Project, by Regulation, Assistant Secretary of the Interior, Mar. 25, 1944, 9 F.R. 4003.

UINTAH INDIAN IRRIGATION PROJECT, UTAH

$ 130.77 Basic and other water charges. The reimbursable costs expended in the operation and maintenance of the Uintah Indian Irrigation Project, Utah, are apportioned on a peracre basis against the irrigable lands of all units of the project and for the calendar year 1944, and each succeeding year until further order, there shall be

MISCELLANEOUS INDIAN IRRIGATION

PROJECTS $ 130.105 Charges.

CODIFICATION: $130.105 was amended by suspending its application to Fruitland and Miscellaneous Units, Navajo Agency, 1944 season, by Regulation, Assistant Secretary of the Interior, Mar. 31, 1944, 9 F.R. 7256.

Subchapter Q-Leases and Permits on Restricted Indian Lands

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Appendix to Chapter 1–Extension of the Trust or Restricted Status

of Certain Indian Lands

NOTE: Executive Order 9500, dated Nov. 14, 1944, Title 3, supra, extended trust periods on
Indian lands expiring during the calendar year 1945 for a further period of 25 years.

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Part

185 Warehousing of distilled spirits.
188 Bottling of distilled spirits (other
TITLE 26-INTERNAL REVENUE

Part

21 Chapter 1-Bureau of Internal Revenue, Department of the Treasury. Chapter III–The Tax Court of the United States....

701 CHAPTER I–BUREAU OF INTERNAL REVENUE, DEPARTMENT

OF THE TREASURY
Subchapter A-Income and Excess-Profits Taxes

Part 21 Declared value excess-profits tax. 33 Consolidated excess-profits tax re(Amended)

turns. (Amended] 23 Consolidated income tax returns. 35 Excess-profits tax; taxable years (Amended]

beginning after December 31, 29 Income tax; taxable years begin

1941. (Amended] ning after December 31, 1941. 36 Relief from double payments in (Amended]

1943. [Amended] 32 Establishment of construction reserve funds. [Revised)

Subchapter B Estate and Gift Taxes 81 Regulations relating to estate tax. 86 Gift tax under Chapter 4 of Inter[Amended)

nal Revenue Code, as amended.

[Amended) Subchapter C—Miscellaneous Excise Taxes 101 Taxes on admissions, dues, and in 189 Bottling of tax-paid distilled spiritiation fees. (Amended]

its. [Amended) 130 Taxes on safe deposit boxes and on 190 Rectification of spirits and wines. certain transportation and com

(Amended) munications services. (Amend 191 Importation of distilled spirits and ed]

wines. (Amended) 143 Tax with respect to the transporta 194 Wholesale and retail dealers in liqtion of property. (Amended]

uors. (Amended] 151 Regulations under the Federal 197 Drawback of tax on distilled spirits Narcotic Law,

amended.

used in the manufacture of non

beverage products. (Amended) 171 Miscellaneous regulations relating 302 Excise tax on sale of pistols and reto liquor. (Amended]

volvers. (Amended] 180 Liquors and articles from Puerto

314 Taxes on gasoline, lubricating oil, Rico, Virgin Islands, and Philip

matches. (Revised) pine Islands. (Amended] 182 Industrial alcohol. (Amended]

316 Excise taxes on sales by the manu183 Production

facturer. (Amended]
of distilled spirits.
(Amended)

320 Retailers' excise taxes. [Amend184 Production of brandy. [Amended]

ed]

323 Special taxes with respect to coin(Amended]

operated amusement and gaming

devices, bowling alleys, billiard than alcohol) in bond. [Amend

tables and pool tables. [Amended]

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CODIFICATION: In 26 CFR, Cum. Supp., 21.1 (d), (i), (11), and (iii) are redésignated (1). (2), and (3), respectively.

PART 23—CONSOLIDATED INCOME

TAX RETURNS

COMPUTATION OF TAX, RECOGNITION OF GAIN

OR LOSS, AND BASIS Sec. 23.31 Bases of tax computation. [Amend.

ed] $ 23.31 Bases of tax computation.

POPLATIONS

PART 21-DECLARED VALUE EX

CESS-PROFITS TAX Sec. 21.0 Introductory. (Amended] 21.1 Definitions. (Amended]

$ 21.0 Introductory. CODIFICATION: The following statutory quotation was inserted immediately preceding section 605 of I.R.C., as set forth in $ 21.0 (b), by T.D. 5401, Aug. 26, 1944, 9 F.R. 10451: SEC. 510. CAPITAL GAINS AND LOSSES OF COR

FOR PURPOSE OF DECLARED VALUE EXCESS PROFITS TAX. (Revenue Act of 1943, Title V.)

(a) In general. Section 602 (defining net income for the purposes of the declared value excess profits tax) is amended by inserting before the period at the end thereof the following: ", and by excluding therefrom the excess of the net long-term capital gain over the net short-term capital loss".

(b) Taxable years to which applicable. The amendment made by subsection (a) shall be applicable to taxable years beginning after December 31, 1943.

§ 21.1 Definitions.
(d)

(4) With respect to taxable years beginning after December 31, 1943, the excess of net long-term capital gain over the net short-term capital loss shall be excluded from net income in computing the declared value excess profits tax. (Subparagraph (4) added by T.D. 5401, Aug. 26, 1944, 9 F.R. 10452]

(d) Computations; years beginning after December 31, 1940.

(1)

(vi) In the computation of the net income of a corporation for the taxable year in which it became the common parent corporation of the affiliated group filing a consolidated return, the aggregate deductions of such corporation for such year otherwise allowable in excess of the gross income of such corporation for such year shall be excluded to the extent that such excess is attributable to that portion of such year preceding the date upon which such corporation became the common parent corporation of the group. Any amount excluded under this subdivision shall, to the extent that it constitutes a net operating loss within the provisions of section 122 or a net capital loss within the provisions of sec

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