An Act allowing the consumer of gasoline to deduct, for income-tax purposes, State taxes on gasoline imposed on the wholesaler and passed on to the consumer
PL 82-29 (H.R.136), enacted 05/12/1951

40 
Public Law 27 
May 8, 1951 
[S. 803] 
Postmaster General. 
Sale of post route 
maps, etc. 
PUBLIC LAW 27—MAY 8, 1951 
AN ACT 
[65 STAT. 
CHAPTER 
46 
To authorize the sale of post route and rural delivery maps, opinions of the 
Solicitor, and transcripts of hearings before trial examiners, at rates to be 
determined by the Postmaster General. 
Be it enacted hy the Senate and House of Representatives 
^f the 
United States of America in Congress assembled, That the Postmaster 
General may authorize the sale of— 
(1) post route and rural delivery maps; 
(2) opinions of the Solicitor for the Post Office Department; 
and 
(3) transcripts of hearings before the trial examiners for the 
Post Office Department; 
at such rates as he determines to be fair and reasonable: 
Provided, 
That such shall not be sold at a price that represents more than the 
cost thereof. 
Approved May 8, 1951. 
Public Law 28 
CHAPTER 
4 9 
May 11,1951 
[S. J. Res. 72] 
Armed Forces. 
Medical and other' 
benefits. 
JOINT RESOLUTION 
To provide certain benefits for certain persons who shall have served in the 
Armed Forces of the United States on and after June 27, 1950. 
Resolved by the Senate a7id House of Representatives 
of the United 
States of America in Congress assembled. That any person who shall 
have served in the active service in the Armed Forces of the United 
States on or after June 27, 1950, and prior to such date as shall there-
after be determined by Presidential proclamation or concurrent 
resolution of the Congress, shall, subject to other provisions of law and 
Veterans Regulations administered by the Veterans' Administration, 
be entitled to benefits of medical, hospital, and domiciliary care, burial 
benefits, and they and their dependents shall be entitled to compensa-
tion or pension provided by law for persons who served during the 
period of World War II. 
Approved May 11, 1951. 
Public Lav^ 29 
CHAPTER 
56 
May 12,1951 
[H. R. 1361 
Internal Revenue 
Code, amendment. 
53 Stat. 12. 
26 U. S. C. § 23 (c) 
(3). 
AN ACT 
Allowing the consumer of gasoline to deduct, for income-tax purposes, State 
taxes on gasoline imposed on the wholesaler and passed on to the consumer. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America m Congress assembled, That section 23 (c) 
(3) of the Internal Revenue Code (relating to deduction of retail 
sales taxes) is hereby amended to read as follows: 
"(3) GASOLINE AND RETAIL SALES TAXES.—In the case of a tax 
imposed by any State, Territory, District, or possession of the 
United States, or any political subdivision thereof, upon persons 
engaged in selling tangible personal property at retail, or upon 
persons selling gasoline or other motor vehicle fuels either at 
wholesale or retail, which is measured by the gross sales price 
or the gross receipts from the sale or which is a stated sum per 
65 STAT.] 
PUBLIC LAW 30—MAY 15, 1951 
41 
unit of such property sold, or upon persons en|[:^aged in furnish-
ing services at retail, which is measured by the gross receipts 
for furnishing such services, if the amount of such tax is sepa-
rately stated, then to the extent that the amount so stated is paid 
by the consumer (otherwise than in connection with this con-
sumer's trade or business) to his vendor such amount shall be 
allowed as a deduction in computing the net income of such 
consumer as if such amount constituted a tax imposed upon and 
paid by such consumer." 
SEC. 2. The amendment made by this Act shall apply to taxable 
years beginning after December 31, 1950. 
Approved May 12, 1951. 
Public Law 30 
CHAPTER 75 
AN ACT 
To facilitate the financing of the defense contracts by banks and other financing 
institutions, to amend the Assignment of Claims Act of 1940, and for other 
purposes. 
May 15, 1951 
[S. 998] 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That section 1 of the 
Assignment of Claims Act of 1940, approved October 9,1940 (54 Stat. 
1029), is amended by striking out all after clause 3 of the proviso and 
inserting in lieu thereof the following: 
"4. That in the event of any such assignment, the assignee thereof 
shall file written notice of the assignment^ogether with a true copy of 
the instrument of assignment with (a) the contracting officer or the 
head of his department or agency; (b) the surety or sureties upon the 
bond or bonds, if any, in connection with siich contract; and (c) the 
disbursing officer, if any, designated in such contract to make payment. 
"Notwithstanding any law to the contrary governing the validity 
of assignments, any assignment pursuant to the Assignment of Claims 
Act of 1940, as amended, shall constitute a valid assignment for all 
purposes. 
"In any case in which moneys due or to become due under any con-
tract are or have been assigned pursuant to this section, no liability 
of any nature of the assignor to the United States or any department 
or agency thereof, whether arising from or independently of such 
contract, shall create or impose any liability on the part of the assignee 
to make restitution, refund, or repayment to the United States of any 
amount heretofore since July 1, 1950, or hereafter received under the 
assignment. 
"Any contract of the Department of Defense, the General Services 
Administration, the Atomic Energy Commission, or any other depart-
ment or agency of the United States designated by the President, 
except any such contract under which full payment has been made, 
may, in time of war or national emergency proclaimed by the Presi-
dent (including the national emergency proclaimed December 16, 
1950) or by Act or joint resolution of the Congress and until such war 
or national emergency has been terminated in such manner, provide 
or be amended without consideration to provide that payments to be 
made to the assignee of any moneys due or to become due under such 
contract shall not be subject to reduction or set-off, and if such pro-
vision or one to the same general effect has been at any time heretofore 
or is hereafter included or inserted in any such contract, payments to 
Assignment 
of 
Claims Act of 1940, 
amendment. 
31 U. S. C. § 203; 
Sup. IV, § 203; 41 
U. S. C. S 15. 
Filing of written 
notice by assignee. 
Validity of assign-
ment. 
N o n l i a b i l i t y 
assignee. 
of 
Defense 
Depart-
ment, etc., contracts. 
Set-ofl, etc., of assign-
or's liability to U. S. 
SOU. S. C.,Sup. IV, 
app., note prec. § 2.