An Act to exclude from gross income the proceeds of certain sports programs conducted for the benefit of the American National Red Cross, and for other purposes
PL 82-465 (H.R.7345), enacted 07/08/1952

442 
PUBLIC LAW 464-JULY 8, 1952 
[66 S T A T . 
SEC. 2. That, notwithstanding any provision of the copyright laws 
and regulations with respect to publications in the public domain, 
Cannon's Procedure in the House of Representatives shall be subject 
to copyright by the author thereof. 
Approved July 7, 1952. 
July 8, 1952 
TH.R. 3554] 
Public Law 464 
CHAPTER 587 
AN ACT 
To amend the Agricultural Adjustment Act of 1938, as amended. 
52 Stat. 38. 
Tobacco. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That (a) section 
;}01 (b) (3) (C) of the Agricultural Adjustment Act of 1938, as 
amended (7 U. S. C, sec. 1301 (b) (3) (C)), is amended to read as 
follows: 
"(C) 'Carry-over' of tobacco for any marketing year shall be the 
quantity of such tobacco on hand in the United States at the beginning 
of such marketing year (or on January 1 of such marketing year in the 
case of Maryland tobacco), which was produced in the United States 
prior to the beginning of the calendar year in which such marketing 
year begins, except that in the case of cigar-filler and cigar-binder 
tobacco the quantity of type 46 on hand and theretofore produced in 
the United States during such calendar year shall also be included." 
(b) Section 301 (b) (16) (B) of such Act, as amended (7 U. S. C , 
sec. 1301 (b) (16) (B)), is amended by inserting immediately after 
"at the beginning of such marketing year" the following: "(or on 
January 1 of such marketing year in the case of Maryland tobacco)". 
Approved July 8, 1952. 
Public Law 465 
CHAPTER 588 
July 8, 1952 
[H.R. 7345] 
Red Cross. 
Sports' benefits 
53 Stat. 10. 
26 u s e 22 (b). 
53 Stat. 12. 
26 u s e 23. 
Infra. 
AN ACT 
To exclude from gross income the proceeds of certain sports programs conducted 
for the benefit of the American National Red Cross, and for other purposes. 
Be it enacted hy the Seriate and House of Representatives 
of the 
United States of America in Congress assembled, That section 22 (b) 
of the Internal Kevenue Code (relating to exclusions from gross 
income) is amended by adding at the end thereof the following new 
paragraph: 
"(16) 
SPORTS PROGRAMS CONDUCTED FOR THE AMERICAN NATIONAL 
B
E
D CROSS.—In the case of a taxpayer which is a corporation pri-
marily engaged in the furnishing of sports programs, amounts 
received as proceeds from a sports program conducted by the 
taxpayer if— 
"(A) the taxpayer agrees in writing with the American 
National Red Cross to conduct such sports program exclu-
sively for the benefit of the American National Red Cross; 
"(B) the taxpayer turns over to the American National 
Red Cross the proceeds from such sports program, minus the 
expenses paid or incurred by the taxpayer (i) which would not 
have been so paid or incurred but for such sports program, 
and (ii) w^hich would be allowable as deductions under section 
23 (a) (1) (A) but for the last sentence thereof; and 
66 S T A T . ] 
PUBLIC LAW 467-JULY 8, 1952 
443 
"(C) the facilities used for such program are not regularly 
used during the taxable year for the conduct of sports pro-
grams to which this paragraph applies. 
As used in this paragraph, the term 'proceeds from such sports 
program' includes all amounts paid for admission to the sports 
program, plus all proceeds received by the taxpayer from such 
program or activities carried on in connection therewith." 
SEC. 2. Section 23 (a) (1) (A) of the Internal Revenue Code (relat-
ing to the deduction of trade or business expenses from gross income) 
is amended by adding at the end thereof the following new sentence: 
"In the case of any sports program conducted for the benefit of the 
American National Red Cross, expenses described in section 22 (b) 
(16) (B) shall be allowable under this subparagraph only to the extent 
that such expenses exceed the amount excluded from gross income by 
section 22 (b) (16)." 
SEC. 3. The amendments made by the first gection and section 2 of this 
Act shall apply only with respect to sports programs conducted after 
the date of the enactment of this Act under agreements entered into 
after such date. 
SEC. 4. (a) Section 23 (o) of the Internal Revenue Code (relating 
to deductions by individuals for charitable contributions) is hereby 
amended by striking out "15 per centum" and inserting in lieu thereof 
"20 per centum". 
(b) Section 120 of the Internal Revenue Code (relating to 
unlimited deduction for charitable and other contributions) is hereby 
amended by striking out "15 per centum" and inserting in lieu thereof 
"20 per centum". 
(c) The amendments made by this section shall apply only with 
respect to taxable years beginning after December 31, 1951. 
Approved July 8, 1952. 
53 Stat. 12. 
26 u s e 23. 
Supra. 
Applicability. 
Tax deduction. 
53 Stat. 56. 
26 u s e 120. 
Public Law 466 
CHAPTER 590 
AN ACT 
To amend the Act of June 23,1949, as amended, with respect to the accumulated 
balances on telephone and telegraph accounts of Members of the House of 
Representatives, 
[uly 8, 1952 
[H. R. 8499] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That paragraphs 
(1) and (2) of section 2 of the Act entitled "An Act relating to tele-
phone and telegraph service and clerk hire for Members of the House 
of Representatives", approved June 23, 1949, as amended, are each 
amended by striking out the words "fiscal year" and inserting in lieu 
thereof the words "term of office of such Member in which such month 
occurs". 
SEC. 2. The amendments made by this Act shall take effect as of 
July 1,1951. 
Approved July 8, 1952. 
House of Repre-' 
sentatives. 
T e 1 e p hone and 
telegraph service. 
65 Stat. 47. 
2 u s e 46g. 
Public Law 467 
CHAPTER 591 
AN ACT 
To authorize the loan of certain naval patrol-type vessels to the Government of 
Japan. 
July 8, 1952 
[H.R. 8222] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled., That the President 
Japan. 
' 
c 
7 
L o a n of 
vessels.