Volume 50
Private Law 75–440
For the relief of the Jackson Casket and Manufacturing Company.
Approved July 6, 1937
Statutory text
AN ACT
For the relief of the Jackson Casket and Manufacturing Company.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That
notwithstanding the declaration of adjusted declared value in its capital-stock-tax return for the year ending June 30, 1936, the original declared value of the Jackson Casket and Manufacturing Company, of Jackson, Mississippi, in determining its capital-stock tax under
26 U. S. C., Supp. II, § 1358a.
section 105 of the Revenue Act of 1935, as amended, for the year ending June 30, 1937, and subsequent years, shall be a value computed on the basis of $125 per share of its capital stock.
The provisions of subsection (a) shall apply only if the taxpayer
Sworn statement to be filed.
within thirty days after the date of the enactment of this Act files with the collector of internal revenue for its district a statement under oath, recomputing its original declared value in accordance with the provisions of this Act.
Approved, July 6, 1937.