An Act relating to withholding, for State income tax purposes, on the compensation of Federal employees
PL 82-587 (S.1999), enacted 07/17/1952

S T A T . ] 
PUBLIC LAW 587-JULY 17, 1952 
Commission may require, an amount equal to the annual depreciation 
charges on the contractor's vessels on which the operating differential 
is being paid, such depreciation charges to be computed on a twenty-
year life expectancy of the subsidized vessels, except that the life 
expectancy of a vessel which shall have been or is to be wholly or 
partially reconstructed or reconditioned shall upon request be deter-
mined jointly by the Secretary of the Treasury and the Commission, 
and the depreciation charges on such vessel shall be computed on the 
life expectancy so determined." 
SEC. 18. Section 607 (d) of such Act is amended by striking out the 
phrase "being twenty years" and inserting in lieu thereof the follow-
ing : "as provided in section 607 (b)". 
SEC. 19. Section 607 (g) of such Act is amended by adding at the 
end thereof the following new sentence: "If a voluntary deposit of 
earnings approved by the Commission under this subsection after 
December 31,1950, results in an overpayment of Federal taxes for any 
year, interest shall not be allowed on such overpayment for any period 
prior to the date of approval of the deposit by the Commission." 
SEC. 20. Section 805 (c) of such Act is amended to read as follows: 
"(c) In determining the rights and obligations of any contractor 
under a contract authorized by title VI or title VII of this Act, no 
salary for personal services in excess of $25,000 per annum paid to a 
director, officer, or employee by said contractor, its affiliates, subsidiary, 
or associates, shall be taken into account. The terms 'director', 'officer', 
or 'employee' shall be construed in the broadest sense. 
The term 
'salary' shall include wages and allowances of compensation in any 
form for personal services which will result in a director, officer, or 
employee receiving total compensation for his personal services from 
such sources exceeding in amount or value $25,000 per annum. 
SEC. 21. Section 905 of such Act is amended by adding at the end 
thereof a new subsection to read as follows: 
"(e) The terms 'United States Maritime Commission' and 'Com-
mission' shall mean the Secretary of Commerce, the Maritime Admin-
istrator, or the Federal Maritime Board as the context may require to 
conform to Reorganization Plan Numbered 21 of 1950, effective May 
24,1950." 
Approved July 17, 1952. 
Overpayment 
of 
taxes. 
L 1 m i t a t ion on 
wages. 
46 u s e 1223. 
4 9 S t a t . 
2001, 
2008. 
4 6 u s e 117 1-
1204. 
46 u s e 1244. 
Definitions. 
64 Stat. 1273. 
5 u s e 
133«-15 
note. 
Public Law 587 
CHAPTER 940 
AN ACT 
Jul 17, 1952 
Relating to withholding, for State income tax purposes, on the compensation of 
[S. 1999] 
Federal employees. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That where— 
(1) the law of any State or Territory provides for the collec-
tion of a tax by imposing upon employers generally the duty of 
withholding sums from the compensation of employees and mak-
ing returns of such sums to the authorities of such State or 
Territory, and 
(2) such duty to withhold is imposed generally with respect to 
the compensation of employees who are residents of such State 
or Territory, 
then the Secretary of the Treasury, pursuant to regulations promul-
gated by the President, is authorized and directed to enter into an 
agreement with such State or Territory within one hundred and 
twenty days of the request for agreement from the proper official of 
Withholding of 
S t a t e 
i n c o m e 
t a x e s by Federal 
agencies. 
Agreement. 
766 
PUBLIC LAW 588-JULY 17, 1952 
[66 ST A T . 
such State or Territory. 
Such agreement shall provide that the head 
of each department or agency of the United States shall comply with 
the requirements of such law in the case of employees of such agency 
or department who are subject to such tax and whose regular place of 
Federal employment is within the State or Territory with which such 
agreement is entered into. No such agreement shall apply with respect 
to compensation for service as a member of the Armed Forces of the 
United States. 
SEC. 2. Nothing in this Act shall be deemed to consent to the applica-
tion of any provision of law which has the effect of imposing more 
burdensome requirements upon the United States than it imposes upon 
other employers, or which has the effect of subjecting the United States 
or any of its officers or employees to any penalty or liability by reason 
of the provisions of this Act. 
Approved July 17, 1952. 
July 17, 1952 
[H.R. 1758] 
Public Law 588 
CHAPTER 941 
AN ACT 
To amend section 824 of the Code of Laws for the District of Columbia. 
D . C . 
C o d e 
amendment. 
31 Stat. 1324. 
D. C. Code 2 2-
3102. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 824 of 
the Code of Laws for the District of Columbia, as amended, is hereby 
amended to read as follows: 
"SEC. 
824. 
UNLAWFUL ENTRY ON PUBLIC OR PRIVATE PROPERTY,-— 
Any person who, without lawful authority, shall enter, or attempt to 
enter, any public or private dwelling, building or other property, or 
part of such dwelling, building or other property, against the will of 
the lawful occupant or of the person lawfully in charge thereof, or 
being therein or thereon, without lawful authority to remain therein 
or thereon shall refuse to quit the same on the demand of the lawful 
occupant, or of the person lawfully in charge thereof, shall be deemed 
guilty of a misdemeanor, and on conviction thereof shall be punished 
by a fine not exceeding $100 or imprisonment in the jail for not more 
than six months, or both, in the discretion of the court." 
Approved July 17, 1952. 
Public Law 589 
CHAPTER 942 
July 17, 1952 
AN ACT 
[H. R. 7255] 
TQ amend section 165 (b) of the Internal Revenue Code (relating to employee 
stock purchase plans)* 
Internal Revenue 
Code, amendmei^. 
53 Stat. 877. 
26 u s e 165. 
B^ it enacted hy the Senate and Souse of Representatives 
of the 
United States of America in Congress a^semhled, That section 165 (b) 
of the Internal Revenue Code (relating to employee stock purchase 
plans) is hereby amended by adding at the end thereof the following: 
''In no event shall the amount actually distributed or made available 
to any distributee include net unrealized appreciation in securities 
of the employer corporation attributable to the amount contributed by 
the employee. 
Such net unrealized appreciation and the resulting 
adjustments to basis of such securities shall also be determined in 
accordance with regulations which shall be prescribed by the Secre-
tary." 
SEC, 2. The amendment made by this Act shall be applicable with 
respect to taxable years beginning after December SI, 1951. 
Approved July 17, 1952.