An Act to provide that the admissions tax shall not apply in respect of admissions free of charge of uniformed members of the Armed Forces of the United States
PL 82-124 (H.R.4601), enacted 08/24/1951

198 
PUBLIC LAW 124—AUG. 24, 1951 
[65 STAT. 
7 U. S. C. § 1018. 
Refinancing on un-
insured basis. 
7 U. S. C. § 1022. 
Initial annual pay-
ment. 
SEC. 3. Amend section 44 (c) by changing the period at the end 
of said section to a colon and adding the following proviso: ''''Pro-
vided^ however^ That in the case of mortgage loans heretofore or 
hereafter insured under this title, the Secretary may at his discretion 
delaj^ his request for refinancing until the borrower has acquired a 
sufficient equity in the farm to enable the holder of the insured mort-
gage to refinance the loan on an uninsured basis under laws or regu-
lations to which he may be subject." 
SEC. 4. Amend section 48 by adding at the end of said section the 
following sentence: "The foregoing requirements shall not preclude 
establishing the initial annual payment at a date not exceeding two 
full crop years from the date of the loan where the Secretary deter-
mines that farm income sufficient to make the initial payment cannot 
be readily anticipated at an earlier date, but this provision shall not 
have the effect of extending the maximum term of any loan." 
Approved August 23, 1951. 
August 24, 1951 
[H. R. 4601] 
Public Law 124 
CHAPTER 345 
AN ACT 
To provide that the admissions tax shall not apply in respect of admissions free 
of charge of uniformed members of the Armed Forces of the United States. 
Armed Forces, ad-
missions tax. 
53 Stat. 189. 
20 U. S. C. § 1700. 
Be it enacted hy the Senate aryd House of Representatives 
of the 
United States of America in Congress assenfihled^ That section 1700 
(a) (1) of the Internal Revenue Code is hereby amended by adding 
at the end thereof the following new sentence: "No tax shall be im-
posed in the case of admission free of charge of a member of the 
Armed Forces of the United States when in uniform." 
SEC. 2. The amendment made by this Act shall be applicable to 
admissions on and after the first day of the first month which begins 
more than ten days after the date oi the enactment of this Act. 
Approved August 24, 1951. 
August 27, 1951 
[S. 353] 
Public Law 125 
CHAPTER 346 
AN ACT 
Relating to the time for publication of the Official Register of the United States. 
Be it enxicted hy the Senate and House of Representatives- of the 
United States of America in Congress assenibled^ That section 2 of 
the Act entitled "An Act to provide for the compiling and publishing 
of the Official Register of the United States", approved August 28, 
1935 (49 Stat. 957; 5 U. S. C. 654), is amended by striking out "as 
early as practicable after the first of June", and inserting in lieu 
thereof "on or before December 31". 
Approved August 27, 1951. 
August 28, 1951 
[S.248] 
Audubon Centennial 
Year. 
Public Law 126 
CHAPTER 
348 
AN ACT 
Authorizing the President of the United States to issue a proclamation 
designating 1951 as Audubon Centennial Year. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled, That the President 
of the United States is hereby authorized to issue a proclamation