An Act to authorize the payment of an allowance of not to exceed $10 per day to employees assigned to duty at the Nevada Test Site of the U.S. Atomic Energy Commission
PL 89-383 (H.R.10722), enacted 03/31/1966

98 
March 31, 1966 
[H. R. 7526] 
San Antonio, 
Tex. 
250th anniver-
sary, medals. 
Size, 
etc. 
materials. 
Limitation. 
Delivery. 
PUBLIC LAW 89-382-MAR. 31, 1966 
[80 
STAT. 
Public Law 89-382 
AN ACT 
To provide for the striking of medals in coiumemopation of the two hundred and 
fiftieth anniversary of the founding of San Antonio. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Secretary 
of the Treasury (hereinafter referred to as the "Secretary") shall strike 
and furnish for the San Antonio Fair, Inc. (hereinafter referred to as 
the "corporation"), a not-for-profit organization for the celebration of 
the two hundred and fiftieth annivei-sarjr of the founding of the San 
Antonio community, national medals in commemoration of such 
anniversary. 
SEC. 2. Such medals shall be of such sizes, materials, and designs, and 
shall be so inscribed, as the corporation may determine with the 
approval of the Secretary. 
SEC. 3. Not more than one hundred thousand of such medals may be 
produced. Production shall be in such quantities, not less than two 
thousand, as may be ordered by the corporation, but no work may be 
commenced on any order unless the Secretary has received security 
satisfactory to him for the payment of the cost of the production of 
such order. 
Such cost shall include labor, material, dies, use of 
machinery, and overhead expenses, as determined by the Secretary. 
No medals may be produced pursuant to this Act after December 31, 
1968. 
SEC. 4. Upon receipt of payment for such medals in the amount of 
the cost thereof as determined pursuant to section 3, the Secretary 
shall deliver the medals as the corporation may request. 
Approved March 31, 1966. 
Public Law 89-383 
March 31, 1966 
[H. R. 10722] 
Nevada Test 
Site employees. 
63 Stat. 166; 
75 Stat. 339, 340. 
Appropriation. 
AN ACT 
To authorize the payment of an allowance of not to exceed $10 per day to 
employees assigned to duty at the Nevada Test Site of the United States 
Atomic Energy Commission, and for other purposes. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the first section 
of the Act entitled "An Act to provide authority for the payment of 
certain amounts to offset certain expenses oi Federal employees 
assigned to duty on the California onshore islands, and for other 
purposes", ai)proved August 31, 1964 (78 Stat. 745; 5 U.S.C. 70c), is 
amended by inserting after the word "islands" the>words "or at the 
United States Atomic Energy Commission Nevada Test Site, includ-
ing the Nuclear Rocket Development Station,". 
SEC. 2. Sections 2 and 3 of such Act are amended to read as follows: 
"SEC. 2. (a) Each employee or former employee of the United 
States who was erroneously paid per diem in lieu of subsistence under 
section 3 of the Travel Expense Act of 1949 (5 U.S.C. 836) for the 
period he was assigned to one of the California offshore islands or 
the United States Atomic Energy Commission Nevada Test Site, 
including the Nuclear Rocket Development Station, as his principal 
place of duty is relieved of all liability to refund to the United States 
the amounts of per diem in lieu of subsistence so paid. 
"(b) The Secretary of the Treasury is authorized and directed to 
pay, out of any money in the Treasury not otherwise appropriated, 
to the employee, former employee, or other appropriate party con-
80 STAT.] 
PUBLIC LAW 89-384-APR. 8, 1966 
99 
cerned, in accordance with law, all amounts paid by, or withheld from 
amounts otherwise due, an employee or former employee of the United 
States in complete or partial satisfaction of his liability to the United 
States for which relief has been granted by section 2 oi this Act. 
"SEC. 3. In accordance with regulations issued under the first section 
Effective dace. 
of this Act, the allowance authorized by such section may be made 
retroactively effective from the date erroneous payments of per diem 
in lieu of subsistence were discontinued as a result of the decision of 
the Comptroller General of the United States dated May 4, 1964 
(B-153571), or as the result of administrative action taken by reason 
of that and similar decisions of the Comptroller General of tlie United 
States." 
Approved March 31, 1966. 
Public Law 89-384 
AN ACT 
Ap,ii 8
^ ,,,, 
To amend the Internal Revenue Code of 1954 to provide for treatment of the 
[H. R. 6319] 
recovery of losses arising from expropriation, intervention, or confiscation 
of properties by governments of foreign countries, and to amend title XVIII 
of the Social Seciirity Act to extend the initial enrollment period for supple-
mentary medical insurance benefits. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assenibled. 
Foreign expro-
priations. 
SECTION 1. RECOVERIES OF FOREIGN EXPROPRIATION LOSSES. 
Medical insur-
(a) Subchapter Q of chapter 1 of the Internal Revenue Code of ^"nment^perio'd.^'^ 
1954 (relating to readjustment of tax between years) is amended by 
SSA stat. 334; 
adding at the end thereof the following new part: 
^^ ^*^*' ^°^' 
"PART 
VII—RECOVERIES 
OF 
FOREIGN 
EXPROPRIATION 
LOSSES 
"Sec. 1351. Treatment of recoveries of foreign expropriation losses. 
"SEC. 1351. TREATMENT OF RECOVERIES OF FOREIGN EXPROPRIA-
TION LOSSES. 
"(a) ELECTION.— 
"(1) I N GENERAL.—This section shall apply only to a recovery, 
by a domestic corporation subject to the tax imposed by section 
11 or 802, of a foreign expropriation loss sustained by such corpo- ,7|^f*^*,- '^^' 
ration and only if such corporation was subject to the tax imposed 
by section 11 or 802, as the case may be, for the year of the loss and 
elects to have the provisions of this section apply with respect to 
such loss. 
"(2) TIME, MANNER, AND SCOPE.—An election under paragraph 
(1) shall be made at such time and in such manner as the Secre-
tary or his delegate may prescribe by regulations. An election 
made with respect to any foreign expropriation loss shall apply 
to all recoveries in respect of such loss. 
J -
"'(b) DEFINITION or FOREIGN EXPROPRIATION Loss.—For purposes 
, . / . ; 
of this section, the term 'foreign expropriation loss' means any loss 
sustained by reason of the expropriation, intervention, seizure, or sim-
ilar taking of property by the government of any foreign country, any 
political subdivision thereof, or any agency or instrumentality of the 
foregoing. For purposes of the preceding sentence, a debt which 
becomes worthless shall, to the extent of any deduction allowed under 
section 166(a), be treated as a loss. 
^^^ ^
*
^
*
- ^^• 
"(c) AMOUNT or RECOVERY.— 
" (1) GENERAL RULE.—The amount of any recovery of a foreign 
expropriation loss is the .amount of money and the fair market 
73 Stat. 115.