An Act to amend section 165 (b) of the Internal Revenue Code (relating to employee stock purchase plans)
PL 82-589 (H.R.7255), enacted 07/17/1952

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.