alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
<TABLE> <S> <C>


<ARTICLE> 5

<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM 
BANYAN STRATEGIC REALTY TRUST'S FORM 10-K FOR THE YEAR ENDED 
DECEMBER 31, 1996 AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE 
TO SUCH FORM 10-K.
</LEGEND>

       
<S>                      <C>
<PERIOD-TYPE>            12-MOS
<FISCAL-YEAR-END>        DEC-31-1996
<PERIOD-END>             DEC-31-1996

<CASH>                             3,805,260 
<SECURITIES>                            0    
<RECEIVABLES>                      1,240,738 
<ALLOWANCES>                            0    
<INVENTORY>                             0    
<CURRENT-ASSETS>                   5,045,998 
<PP&E>                           107,182,182 
<DEPRECIATION>                     4,692,455 
<TOTAL-ASSETS>                   116,534,205 
<CURRENT-LIABILITIES>              3,731,161 
<BONDS>                           10,900,000 
<COMMON>                                0    
<PREFERRED-MANDATORY>                   0    
<PREFERRED>                       50,934,438 
<OTHER-SE>                              0    
<TOTAL-LIABILITY-AND-EQUITY>     116,534,205 
<SALES>                                 0    
<TOTAL-REVENUES>                  21,404,318 
<CGS>                                   0    
<TOTAL-COSTS>                           0    
<OTHER-EXPENSES>                  15,384,306 
<LOSS-PROVISION>                     (16,569)
<INTEREST-EXPENSE>                 4,011,218 
<INCOME-PRETAX>                   (1,757,260)
<INCOME-TAX>                            0    
<INCOME-CONTINUING>               (1,757,260)
<DISCONTINUED>                          0    
<EXTRAORDINARY>                         0    
<CHANGES>                               0    
<NET-INCOME>                      (1,757,260)
<EPS-PRIMARY>                           (.17)
<EPS-DILUTED>                           (.17)

        

</TABLE>
**EXHIBIT 23**

**CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**

We consent to the incorporation by reference in the RegistrationStatements (Form S-8 No. 33-29288, 33-29290, 33-82258, 33-82260, 333-111263, 333-111264, 333-117066, 333-136945, and 333-154777 pertaining to various employee stock incentive plans and Form S-3 No. 333-145615) and in the relatedprospectuses of our reports dated March 10, 2009 with respect to the consolidated financial statements and schedule of X-Rite, Incorporated and subsidiaries and the effectiveness of internal control over financial reporting of X-Rite,Incorporated and subsidiaries, included in this Annual Report (Form 10-K) for the fiscal year ended January 3, 2009. 

/s/    Ernst & Young 

Grand Rapids, Michigan 

March 17, 2009 

 

1
<PAGE>

                                                                    Exhibit 32.2


                  CERTIFICATION OF PRINCIPAL FINANCIAL OFFICER


Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (18 U.S.C. Sec 1350),
the undersigned, James L. DiStefano, Chief Financial Officer of Healthcare
Services Group, Inc., a Pennsylvania corporation (the "Company"), does hereby
certify, to his knowledge, that:

The Quarterly Report on Form 10-Q for the quarter ended September 30, 2005 of
the Company (the "Report") fully complies with the requirements of section 13(a)
or 15(d) of the Securities Exchange Act of 1934, and the information contained
in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Company.

                                                   /s/ James L. DiStefano
                                                   ----------------------------
                                                   James L. DiStefano
                                                   Chief Financial Officer
                                                   October 21, 2005
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 577.68

 576.67

 577.98

 578.77

 580.42

 579.67

 579.36

 577.03

 578.06

 577.24

 579.13

 580.13

 580.39

 580.90

 581.64

 578.08

 578.91

 579.81

 579.15

 580.22

 580.32

 578.87

 579.16

 580.47

 581.19

 583.00

 583.56

 584.94

 582.44

 584.14

 584.02

 18,236

 17,691

 18,399

 18,835

 19,766

 19,339

 19,164

 17,883

 18,443

 17,997

 19,035

 19,599

 19,749

 20,042

 20,475

 18,454

 18,912

 19,417

 19,046

 19,651

 19,708

 18,890

 19,052

 19,795

 20,211

 21,283

 21,623

 22,470

 20,949

 21,976

 21,902

STORAGE

-1,882

-545

+708

+436

+931

-427

-175

-1,281

+560

-446

+1,038

+564

+150

+293

+433

-2,021

+458

+505

-371

+605

+57

-818

+162

+743

+416

+1,072

+340

+847

-1,521

+1,027

-74

CHANGE

2,116

2,791

3,452

3,280

3,533

2,850

2,977

2,418

3,347

2,830

3,617

3,406

3,196

3,271

3,337

2,086

3,330

3,362

2,916

3,320

3,050

2,606

3,099

3,306

2,961

3,279

2,906

3,166

1,973

3,256

2,701

INFLOW

 2,983

 2,984

 3,013

 2,979

 2,981

 2,983

 2,982

 2,982

 2,983

 2,982

 3,013

 3,041

 3,039

 3,040

 3,038

 3,025

 3,019

 3,025

 3,021

 2,933

 2,937

 2,936

 2,936

 2,850

 2,670

 2,658

 2,653

 2,652

 2,654

 2,652

 2,652

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 80

 80

 80

 80

 80

 80

 80

 80

 80

 70

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

 80

FISHTRAP

 2

 2

 2

 1

 3

 2

 3

 2

 2

 3

 1

 1

 1

 3

 1

 0

 0

 2

 2

 2

 4

 2

 1

 1

 1

 1

 2

 7

 6

 6

 6

C.F.S.

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

MARCH 2015 KESWICK RESERVOIR DAILY OPERATIONS RUN DATE: April 1, 2015

RES.

EVAP

C.F.S.

COMPUTED*

ACRE-FEET

RELEASE - C.F.S. 

TOTALS +1,784 93,738 90,296 0 2,470 72

ACRE-FEET +1,784 185,929 179,102 0 4,899 143

SUMMARY

RELEASE (ACRE-FEET)

POWER 179,102

SPILL 0

 20,118

FISH TRAP 4,899

SPRING

CR. P. P.

RELEASE (1)

 14

 14

 14

 23

 14

 14

 18

 551

 22

 15

 49

 46

 24

 14

 14

 27

 14

 112

 14

 14

 14

 17

 15

 17

 20

 14

 14

 36

 21

 17

 17

 1,229

 2,438

*COMPUTED INFLOW IS SUM OF CHANGE IN STORAGE, RELEASES, AND EVAPORATION.

(1) EVAPORATION RECORDS TAKEN FROM SHASTA PAN.

SHASTA

RELEASE

C.F.S

 1,961

 2,637

 3,292

 3,153

 3,371

 2,804

 2,947

 1,936

 3,270

 2,581

 3,489

 3,321

 3,126

 3,253

 3,332

 1,985

 3,281

 3,103

 2,936

 3,266

 2,986

 2,582

 3,094

 3,216

 2,866

 3,285

 2,877

 3,161

 2,013

 3,244

 2,729

 91,097

 180,691
###### Editorial Note on Part 44

#### Editorial Note:

Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

#### § 44.107 Change in stockholders of a corporation.

Where the issuance, sale, or transfer of the stock of a corporation, operating as an export warehouse proprietor, results in a change in the identity of the principal stockholders exercising actual or legal control of the operations of the corporation, the corporate proprietor shall, within 30 days after the change occurs, make application for a new permit; otherwise, the present permit shall be automatically terminated at the expiration of such 30-day period, and the proprietor shall dispose of all cigars, cigarettes, and cigarette papers and tubes on hand, in accordance with this part, make a closing inventory and closing report, in accordance with the provisions of §§ 44.146 and 44.151, respectively, and surrender his permit with such inventory and report. If the application for a new permit is timely made, the present permit shall continue in effect pending final action with respect to such application.

(72 Stat. 1421, 1422; 26 U.S.C. 5712, 5713, 5721, 5722)

[T.D. 6871, 31 FR 50, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975]
<TABLE> <S> <C>

<ARTICLE> 5
       
<S>                             <C>
<PERIOD-TYPE>                   12-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-END>                               DEC-31-1997
<CASH>                                          254626
<SECURITIES>                                         0
<RECEIVABLES>                                   163738
<ALLOWANCES>                                         0
<INVENTORY>                                          0
<CURRENT-ASSETS>                                418364
<PP&E>                                        14493041
<DEPRECIATION>                                 2061160
<TOTAL-ASSETS>                                13077218
<CURRENT-LIABILITIES>                           127777
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                             0
<OTHER-SE>                                           0
<TOTAL-LIABILITY-AND-EQUITY>                  13077218
<SALES>                                              0
<TOTAL-REVENUES>                               1728154
<CGS>                                                0
<TOTAL-COSTS>                                        0
<OTHER-EXPENSES>                               1301420
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                              620946
<INCOME-PRETAX>                                      0
<INCOME-TAX>                                         0
<INCOME-CONTINUING>                                  0
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                  (217018)
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
        

</TABLE>
###### Editorial Note on Part 41

#### Editorial Note:

Nomenclature changes to part 41 (formerly part 275) appear at T.D. ATF-460, 66 FR 39093, July 27, 2001.

#### § 41.203 Retention of permit and supporting documents.

The importer must retain the permit, together with the copy of the application and supporting documents returned with the permit, at the same place where the records required by this subpart are kept. The importer must make the permit and supporting documents available for inspection by any appropriate TTB officer upon request.

[78 FR 38572, June 27, 2013]
<TABLE> <S> <C>

<ARTICLE> 5
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          DEC-31-1997
<PERIOD-START>                             APR-01-1997
<PERIOD-END>                               JUN-30-1997
<CASH>                                          10,004
<SECURITIES>                                    36,820
<RECEIVABLES>                                  118,074
<ALLOWANCES>                                       913
<INVENTORY>                                          0
<CURRENT-ASSETS>                               163,985
<PP&E>                                           5,220
<DEPRECIATION>                                       0
<TOTAL-ASSETS>                                 169,205
<CURRENT-LIABILITIES>                          148,406
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,728
<OTHER-SE>                                      19,071
<TOTAL-LIABILITY-AND-EQUITY>                   169,205
<SALES>                                          3,031
<TOTAL-REVENUES>                                 3,199
<CGS>                                            1,214
<TOTAL-COSTS>                                    1,214
<OTHER-EXPENSES>                                 1,086
<LOSS-PROVISION>                                    15
<INTEREST-EXPENSE>                                 222
<INCOME-PRETAX>                                    662
<INCOME-TAX>                                       173
<INCOME-CONTINUING>                                489
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                       489
<EPS-PRIMARY>                                      .35
<EPS-DILUTED>                                      .35
        

</TABLE>
#### § 31.81 General.

When liquors are sold by a proprietor in two or more areas within the proprietor's place of business, only one registration is required under this part. When the proprietor leases to another person or persons the privilege of selling liquors in two or more areas within the proprietor's place of business, whether the privilege is exercised separately or simultaneously with the proprietor or another concessionaire, each lessee is required to register only once.
###### Editorial Note on Part 44

#### Editorial Note:

Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

#### § 44.189 Transfers between factories and export warehouses.

Where tobacco products, and cigarette papers and tubes are transferred, without payment of tax, from a factory to an export warehouse or between export warehouses, such articles shall be consigned to the export warehouse proprietor to whom such articles are to be delivered.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 52, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28088, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986]
EXHIBIT 32-1

                CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,
                      AS ADOPTED PURSUANT TO SECTION 906 OF
                         THE SARBANES-OXLEY ACT OF 2002


In  connection  with the  Annual  Report on Form 20-F of  Mirtronics  Inc.  (the
"Company")  for the year ended  September 30, 2002 as filed with the  Securities
and  Exchange  Commission  on the  date  hereof  (the  "Report"),  Mark  Litwin,
President  of the  Company,  certify,  pursuant to 18 U.S.C.  section  1350,  as
adopted pursuant to Section 906 of the  Sarbanes-Oxley  Act of 2002, that to the
best of my knowledge:

1.   The Report fully complies with the  requirements  of section 13(a) or 15(d)
     of the Securities Exchange Act of 1934; and

2.   The information  contained in the Report fairly  presents,  in all material
     respects, the financial condition and results of operations of the Company.

Date: December 11, 2003
By: /s/ MARK LITWIN
Mark Litwin, President
MIRTRONICS INC.
###### Editorial Note on Part 40

#### Editorial Note:

Nomenclature changes to part 40 appear by T.D. ATF-460, 66 FR 39094-39096, July 27, 2001; T.D. ATF-464, 66 FR 43479, Aug. 20, 2001; and T.D. TTB-91, 76 FR 5479, Feb. 1, 2011.

#### § 40.234 Removal for use of the United States.

The removal of tobacco products in bond, for use of the United States, shall be in accordance with the provisions of part 45 of this chapter.

(72 Stat. 1418, as amended; 26 U.S.C. 5704)

[T.D. 6871, 31 FR 37, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975; T.D. ATF-232, 51 FR 28082, Aug. 5, 1986; T.D. ATF-243, 51 FR 43194, Dec. 1, 1986; T.D. ATF-469, 66 FR 56758, Nov. 13, 2001]
Imperial County Air Pollution Control District Rule 420

420-1

RULE 420. LIVESTOCK FEED YARDS

(Adopted 11/19/85; revised 9/14/99; 08/13/2002)

A. Applicability 

Any Person using or operating a Livestock Feed Yard shall acquire and maintain a

"Livestock Feed Yard Certificate." Application, fee and renewal requirements for such a

certificate shall be substantially the same as those set out in Regulation II for permits, except

as hereinafter provided.

B. Requirements 

An application for a Livestock Feed Yard certificate shall include a written plan designed

to effectively control Dust. Such Dust control plan shall contain the following:

B.1 Procedures for assuring Manure at all times is maintained at a moisture factor

between 20% and 40%, in the top three inches (3") in occupied pens.

B.2 An outline of Manure management practices, including standards and time tables for

Manure removal, designed to effectively control Dust and to prevent adverse public

health conditions.

C. Penalties 

The Air Pollution Control Officer shall grant a certificate upon receiving a Dust control plan

 which he believes is reasonably designed to meet the criteria set forth in B.1 and B.2 above.

 Failure of a Person operating or using an animal confinement facility to comply with the

terms of an approved Dust control plan shall be grounds for certificate revocation and/or for

imposition of other penalties and sanctions contained in the District's rules and regulations.

D. Exceptions

The Air Pollution Control Officer may grant exception to the provisions of section B.1 only

for the following:

D.1 An exception to the minimum 20% moisture content limit may be granted for a

period of up to sixty (60) days in any fiscal year, provided a written application is

submitted describing in detail an alternative dust control plan. The alternative dust

control plan shall contain measures to control Dust as effectively as to assure

compliance with Rule 401, Opacity, and Rule 407, Nuisance.

D.2 An exception to the maximum 40% moisture content limit may be allowed during

rainy periods, as defined in Rule 101, Definitions.

E. Test Methods
Imperial County Air Pollution Control District Rule 420

420-2

The following test method shall be used to determine manure moisture content within

occupied pens at the livestock feed yards.

E.1 The corrals shall be sampled in such a manner as to be representative of the feedlot.

 No fewer than 10% of the total number of occupied corrals shall be tested. Selection

shall be random and must have at least four (4) inches of manure base for the test to

be valid. Boot covers shall be worn to help prevent transport of biological

contaminants into the corrals.

E.2 Random samples shall be taken throughout each selected corral. The moisture

content of manure shall be determined with an electrical conductivity moisture

meter. Moisture reading shall be taken by introducing the probe three inches into the

manure. All readings shall be recorded.
1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

DAY ELEV

 584.57

 584.98

 582.37

 583.51

 582.45

 583.45

 584.47

 583.87

 583.38

 582.96

 582.32

 582.23

 582.83

 584.06

 583.36

 583.27

 583.11

 583.41

 583.00

 584.93

 584.89

 585.76

 584.08

 582.93

 582.39

 582.50

 582.03

 581.55

 584.61

 583.75

 583.04

 22,242

 22,495

 20,907

 21,593

 20,955

 21,556

 22,180

 21,811

 21,514

 21,259

 20,877

 20,823

 21,182

 21,927

 21,502

 21,447

 21,350

 21,532

 21,283

 22,464

 22,439

 22,984

 21,939

 21,241

 20,919

 20,985

 20,704

 20,422

 22,266

 21,738

 21,307

STORAGE

+856

+253

-1,588

+686

-638

+601

+624

-369

-297

-255

-382

-54

+359

+745

-425

-55

-97

+182

-249

+1,181

-25

+545

-1,045

-698

-322

+66

-281

-282

+1,844

-528

-431

CHANGE

4,264

3,946

3,004

4,151

3,483

4,111

4,127

3,625

3,634

3,663

3,619

3,767

3,986

4,190

3,597

3,777

3,757

3,896

3,677

4,407

3,858

3,958

3,194

3,293

3,450

3,684

3,511

3,510

4,585

3,382

3,428

INFLOW

 3,832

 3,818

 3,805

 3,805

 3,805

 3,808

 3,809

 3,809

 3,784

 3,791

 3,811

 3,794

 3,804

 3,814

 3,809

 3,805

 3,806

 3,804

 3,803

 3,812

 3,871

 3,683

 3,721

 3,645

 3,612

 3,651

 3,653

 3,652

 3,655

 3,648

 3,645

POWER

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

SPILL

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

FISHTRAP

 0

 0

 0

 0

 0

 0

 3

 2

 0

 1

 1

 0

 1

 0

 2

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

C.F.S.

UNITED STATES DEPARTMENT OF THE INTERIOR

U.S. BUREAU OF RECLAMATION-CENTRAL VALLEY PROJECT-CALIFORNIA

DECEMBER 2001 KESWICK RESERVOIR DAILY OPERATIONS RUN DATE: January 24, 2002

RES.

EVAP

C.F.S.

COMPUTED*

ACRE-FEET

RELEASE - C.F.S. 

TOTALS -79 116,534 116,564 0 0 10

ACRE-FEET -79 231,145 231,205 0 0 20

SUMMARY

RELEASE (ACRE-FEET)

POWER 231,205

SPILL 0

 21,386

FISH TRAP 0

SPRING

CR. P. P.

RELEASE (1)

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 0

 15

 0

 174

 372

 967

 1,441

 2,764

 2,500

 2,247

 2,271

 2,296

 2,264

 2,193

 2,235

 2,417

 1,365

 1,643

 27,164

 53,880

*COMPUTED INFLOW IS SUM OF CHANGE IN STORAGE, RELEASES, AND EVAPORATION.

(1) EVAPORATION RECORDS TAKEN FROM SHASTA PAN.

SHASTA

RELEASE

C.F.S

 2,710

 2,835

 2,401

 3,781

 2,909

 3,444

 3,659

 3,152

 3,421

 3,364

 3,349

 3,601

 3,621

 3,574

 3,173

 3,434

 3,180

 3,269

 2,180

 2,083

 351

 245

 0

 424

 727

 939

 902

 734

 1,603

 1,249

 991

 71,305

 141,433

Table 8
### Part H—De Lugo Territorial Education Improvement Program
Editorial Note on Part 22
Editorial Note: Nomenclature changes to part 22 appear by T.D. ATF-435, 66 FR 5476, Jan. 19, 2001 and T.D. ATF-463 and T.D. ATF-462, 66 FR 42733, 42736, Aug. 15, 2001.

§ 22.43 Exceptions to application requirements. ( a ) The appropriate TTB officer may waive detailed application and supporting data requirements, other than the requirements of paragraphs (a)(1) through (a)(6) of § 22.42, and of paragraph (a)(8) of that section as it relates to recovery, in the case of— ( 1 ) All applications, Form 5150.22 filed by States or political subdivisions thereof or the District of Columbia, and
( 2 ) Applications, Form 5150.22, filed by applicants, where the appropriate TTB officer has determined that the waiver of such requirements does not pose any jeopardy to the revenue or a hindrance of the effective administration of this part.
( b ) The waiver provided for in this section will terminate for a permittee, other than States or political subdivisions thereof or the District of Columbia, when the permittee files an application to amend the permit and the appropriate TTB officer determines that the conditions justifying the waiver no longer exist. In this case, the permittee will furnish the information in respect to the previously waived items, as provided in § 22.57(a)(2).
[T.D. ATF-199, 50 FR 9183, Mar. 6, 1985, as amended by T.D. ATF-443, 66 FR 13015, Mar. 2, 2001]
#### Michael Deutsch, Respondent, v. Commercial Travelers Mutual Accident Association of America, Appellant.

Appeal by defendant from a judgment in favor of plaintiff, in an action to recover on an accident policy for the loss of his right leg. Judgment unanimously affirmed, with costs. No opinion. Present — Lewis, P. J., Carswell, Johnston, Adel and Sneed, JJ.
###### Editorial Note on Part 44

#### Editorial Note:

Nomenclature changes to part 44 appear by T.D. ATF-464, 66 FR 43480, Aug. 20, 2001, and T.D. ATF-480, 67 FR 30801-30803, May 8, 2002.

#### § 44.89 Separation of premises.

Where the export warehouse premises consist of less than an entire building, the premises shall be completely separated from adjoining portions of the building, which separation shall be constructed of materials generally used in the construction of buildings and may include any necessary doors or other openings.

(72 Stat. 1421; 26 U.S.C. 5712)