Volume 57
Public Law 78–294
Relating to Government and other exemptions from the tax with respect to the transportation of property.
Approved November 4, 1943
Statutory text
AN ACT
Relating to Government and other exemptions from the tax with respect to the transportation of property.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
That section 3475
Internal Revenue Code, amendment.
20 U. S. C., Supp. II, § 3475 (b).
Tax exemptions.
(b) of the Internal Revenue Code (relating to the tax on the transportation of property) is amended to read as follows:
“(b) Government Transportation.—
The tax imposed under this section shall not apply to amounts paid for the transportation of property to or from the Government of the United States, or any State, Territory, or political subdivision thereof, or the District of Columbia, or to amounts paid to the Post Office Department for the transportation of property.”
Sec. 2.
The amendment made by section 1 shall take effect with respect to amounts paid, on and after the first day of the first month which begins more than ten days after the date of the enactment of this Act, for the transportation of property on and after such first
Effective date.
day.
Approved November 4, 1943.