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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 such 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.

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) [Reg., Feb. 7, 1944, 9 F.R. 2725]

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

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 of $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

§ 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

§ 130.95 Charges.

CODIFICATION: In § 130.95 "$1.25" was substituted for "80.80" 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.

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

LANDS
AND

PART 171-LEASING OF INDIAN
ALLOTTED AND TRIBAL
FOR FARMING, GRAZING
BUSINESS

Sec.

171.32a Port Madison and Tulalip Reservations. [Added]

§ 171.32a Port Madison and Tulalip Reservations. Except as otherwise provided in this section, any Indian lands

on the Port Madison and Snohomish or Tulalip Reservations in the State of Washington may be leased by the Indians with the approval of the Secretary of the Interior under the terms and conditions prescribed in this part. No lease shall be made for a period in excess of 25 years. Where the lease so provides it may be renewed for an additional term not to exceed 25 years. (54 Stat. 1057; 25 U.S.C. 403a) [Reg., Sept. 12, 1944, 9 F.R. 11463]

Appendix to Chapter I-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.

TITLE 26-INTERNAL REVENUE

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

Part

21 701

CHAPTER I-BUREAU OF INTERNAL REVENUE, DEPARTMENT OF THE TREASURY

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81

Subchapter B-Estate and Gift Taxes

Regulations relating to estate tax. 86 Gift tax under Chapter 4 of Inter[Amended]

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nal Revenue Code, as amended. [Amended]

Subchapter C—Miscellaneous Excise Taxes

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189 Bottling of tax-paid distilled spirits. [Amended]

190 Rectification of spirits and wines. [Amended]

191 Importation of distilled spirits and wines. [Amended]

194 Wholesale and retail dealers in liquors. [Amended]

197 Drawback of tax on distilled spirits used in the manufacture of nonbeverage products. [Amended] 302 Excise tax on sale of pistols and revolvers. [Amended]

314 Taxes on gasoline, lubricating oil, matches. [Revised]

316 Excise taxes on sales by the manufacturer. [Amended] 320 Retailers' excise taxes.

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[Amend

323 Special taxes with respect to coinoperated amusement and gaming devices, bowling alleys, billiard tables and pool tables. [Amended]

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458
470

detection and punishment of persons violating internal revenue laws. [Revised]

451 Exportation without payment of 455 Rewards for information leading to tax of tobacco manufactures, oleomargarine, adulterated butter, mixed flour, and playing cards; shipments to possessions of the United States, and drawback on tobacco manufactures and stills exported, or shipped to Puerto Rico or Philippine Islands. [Amended]

Inspection of returns. [Amended] Tax-free sales of articles for governmental use. [Revoked] 473 Period of limitations in case of related taxes under Chapter 1 and Chapter 2 of the Internal Revenue Code. [Added]

Subchapter A-Income and Excess-Profits Taxes

PART 21-DECLARED

Sec.

VALUE EX

CESS-PROFITS TAX

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-
PORATIONS 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]

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(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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