Evening star., 1942-10-28
Text Of Byrnes Salary Regulations

otherwise carry out the provisions
Of these regulations.
Sec. 40l0.5. Authority of the Com
missioner Of Internal Revenue
The commissioner shall have au-
thority to determine. under regula-
tions to be prescribed by him with
the approval Of the Secretary of
the Treasury, whether any salary
payments other than those specified
in subparagraph ca of section
4010.3 Of these regulations are made
in contravention of the act, or any
regulations or rulings promulgated
hereunder.
Any such determination by the
commissioner made under such regu-
lations that a payment is in con-
travention Of the act or any rulings
or regulations promulgated there
under, shall be conclusive upon all
executive departments and agencies
Of the Government in determining
the costs or expenses Of any en-
ployer for the purpose Of any law
or regulation, either heretofore or
hereafter enacted or promulgated,
including the emergency price con-
troll act OF 1912 or any maximum
price regulation thereof, or for the
purpose OF calculating deductions
under the revenue laws of the
United States, or for the purpose of
determining costs or expenses under
any contract made by or in behalf
OF the United States. Any deter
mination of the commissioner made
pursuant to the authority conferred
on him shall not be subject to
review by the tax court of the
United States or by any court in
any civil proceedings.
No increase in salary rate ap-
proved by the commission shall re-
suit In any substantial increase of
the level of costs or shall furnish
the basis either to increase price
ceilings of the commodity or service
involved or to resist otherwise justi-
fable reductions in such price
ceilings.
Powers Of Commission,
Sec. 40106. Rules and regulations
OF the commissioner: The commits
sloner may prescribe such regula-
tlons with the approval of the Sec
retary OF the Treasury, and make
such rulings as he deems necessary,
to inforce and otherwise carry out
the provisions of these regulations.
Sec. 4010.7. Salary increases: In
the case OF a salary rate of $4,000
or less per annum existing on the
date of the approval of these regu-
latlons by the President and in the
case OF salary rate of more than
$4,000 per annum existing on Octo-
ber 3, 1912, no increase shall be
made by the employer except as
provided in regulations, rulings or
orders promulgated under the au-
thor1ty OF these regulations. Except
as herein provided, any increase
made after such respective dates
shall be considered in contravention
Of the act and regulations, rulings
or orders promulgated hereunder
from the date of the payment if
such increase is made prior to the
approval of the board or the COM
missioner, as the case may be.
In the case, however, of an in
crease made in accordance with the
terms OF a salary agreement or sal
ary rate schedule and as result of
(a) Individual promotions or re-
classifications,
CD Individual merit increases
within established salary rate
ranges,
(c) Operation of an established
plan of salary increases based on
length Of service,
I'D Increased productivity under
incentive plans,
(e) Operation OF q trainee sys-
tenn, or
f Such other reasons or circum-
stances as may be prescribed IN or
ders, rulings or regulations, promul-
gated under the authority of these
regulations, no prior approval of the
board or the commissioner is re-
qulred. No such increase shall
result in any substantial increase of
the level of costs or shall furnish
the basis either to increase price
ceilings OF the commodity or service
involved or to resist otherwise justi-
fable reductions in such price CELL
ings.
Pay Under $1,000 Level.
Section 4010.8. Decreases in SAL
aries of less than $5,OOO-in the case
OF a salary rate existing as of the
close of October 3, 1912, under which
an employe is paid a salary of less
than S., ZOO per annum for any par
tlcular work, no decrease shall be
made by the employer below the
highest salary rate paid for such
work between January l, 1912, and
September Is, 1912, unless to correct
gross inequities or to aid in the
effective prosecution of the war. Any
decrease in such salary rate after
October 3, 1912, shall be considered
IN contravention of the act and the
regulations, rulings, or orders pro-
mulgated hereunder if such de-
crease is made prior to the approval
OF, the board or the commissioner, as
the case may be.
Section 4010.9. Decreases in SAL
aries of over $5,O00-in the case of
salary rate existing as of the close
of October 3, 1912, under which an
employe is paid salary of $4,000 or
more per annum, no decrease in
such rate made by the employer
shall be considered in contravention
of the act and the regulations pro-
mulgated hereunder (see Section
5 (B) Of the act; provided, however,
that If, by virtue Of such decrease
the new salary paid to the employe
is less than $4,000 per annum, then
the validity of such decrease below
5000 shall be determined under the
provisions of Section 401O.8 of these
regulations.
Section 401010. Limitation on GER
tain salaries-(A) No amount of
salary exclusive OF any amounts
allowable under paragraphs (B) and
Co of this section) shall be paid or
authorized to be paid to or accrued
to the account of any employe or
received by him during the taxable
year which, after reduction by the
Federal income taxes on the amount