An Act to amend section 2883 (d) of the Internal Revenue Code, as amended by Public Law 448, Eighty-first Congress
PL 82-72 (H.R.1613), enacted 07/03/1951

114 
PUBLIC LAW 71—JULY 3, 1951 
[65 STAT. 
31 U. S. C. §065. 
Passenger motor ve-
hicles. 
S
O determined until (a) enactment into law of an appropriation for 
any project or activity provided for herein, or (b) enactment of the 
applicable appropriation Act by both Houses without any provision 
for such project or activity, or (c) July 31, 1951, whichever first 
occurs. 
SEC. 5. Expenditures from appropriations, funds, or authoriza-
tions made available pursuant to this joint resolution shall be avail-
able without regard to the time limitations set forth in subsection 
(d) (2) of section 3679, Revised Statutes, and shall be charged to 
any applicable appropriation, fund, or authorization whenever a bill 
in which such applicable appropriation, fund, or authorization is 
contained is enacted into law. 
SEC. 6. No passenger-carrying motor vehicles shall be purchased 
under the terms of this resolution unless specifically authorized by 
an appropriation act for a department or agency for the fiscal year 
1952. 
Approved July 1, 1951. 
July 3, 1951 
(H. R. 1746] 
Public Law 71 
CHAPTER 205 
AN ACT 
To amend subdivisions d and e of section 58 of the Bankruptcy Act, approved 
July 1, 1898, and Acts amendatory thereof and supplementary thereto. 
Bankruptcy Act, 
amendment. 
30 Stat. 561. 
11 U. S. C. § 94(d), 
(e;. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled, That subdivisions d 
and e of section 58 of an Act entitled "An Act to establish a uniform 
system of bankruptcy throughout the United States", approved July 1, 
1898, as amended, is amended to read as follows: 
"d. Notices to creditors may be published as the court shall direct. 
"e. The clerk shall mail to the Commissioner of Internal Revenue 
and to the Comptroller General of the United States a certified copy 
of every order of adjudication forthwith upon the entry thereof. The 
court shall, in every case instituted under any provisions of this Act, 
mail, or cause to be mailed, a copy of the notice of the first meeting 
of creditors to the Commissioner of Internal Revenue, to the collector 
of internal revenue for the district in which the court is located, and 
to the Comptroller General of the United States. 
Whenever the 
schedules of the bankrupt, or the list of creditors of the bankrupt, 
or any other papers filed in the case disclose a debt to the United States 
acting through any department, agency, or instrumentality thereof, a 
notice of the first meeting shall be mailed as w^ell to the head of such 
department, agency, or instrumentality." 
Approved July 3, 1951. 
July 3, 1951 
[H. R. 1613] 
Public Law 72 
CHAPTER 208 
AN ACT 
To amend section 2883 (d) of the Internal Revenue Code as amended by Public 
Law 448, Eighty-first Congress. 
Internal Revenue 
Code, amendment. 
64 Stat. 9. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That (a) section 
2883 (d) of the Internal Revenue Code, as amended by the Act 
approved February 21, 1950, Public Law 448, Eighty-first Congress, 
is amended to read as follows: 
"(d) TRANsrER OF (TIN A
N
D VoDKA.—Gin and vodka of any proof 
may be transferred in bond by means of pipe lines from receiving cis-
65 STAT. 
PUBLIC LAW 74—JULY 11, 1951 
115 
terns in distilleries direct to storage tanks in the internal revenue 
bonded warehouse located on the bonded premises where produced, 
or located contiguous thereto, and be warehoused in such storage 
tanks. 
Upon tax payment, gin and vodka of any proof may be 
transferred by pipe line from receiving cisterns in distilleries, or 
from storage tanks in internal revenue bonded warehouses located 
on or contiguous to the bonded premises of the producing distillery, 
to a contiguous tax-paid bottling house or rectifying plant." 
(b) The amendment effected by subsection (a) hereof shall be effec-
tive on the first day of the first month which begins more than ten 
days after the date of the enactment of this Act. 
Approved July 3, 1951. 
Effective date. 
Public Law 73 
CHAPTER 209 
AN ACT 
To amend section 2883 (b) of the Internal Revenue Code, as amended by 
Public Law 448, Eighty-tirst Congress. 
July 5,1951 
(U. R. 2746] 
Be it eTiacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled, That (a) section 
2883 (b) of the Internal Revenue Code, as amended by the Act 
approved February 21, 1950, Public Law 448, Eighty-first Congress, 
is amended by deleting the comma after the word "produced 
and 
inserting in lieu thereof a period; by deleting therefrom the words 
"or from such storage tanks to the fortification rooms of contiguous 
wineries"; and by adding thereto the following new sentence: "Forti-
fying spirits of one hundred and sixty degrees of proof or more may 
also be transferred by pipe line from storage tanks in any internal 
revenue bonded warehouse to the fortification rooms of contiguous 
wineries." 
(b) The amendment made by subsection (a) shall become effective 
on the thirtieth day following the date of the enactment of this Act. 
Approved July 5, 1951. 
Internal Revenue 
Code, amendment. 
64 Stat. 9. 
Effective date. 
Public Law^ 74 
CHAPTER 219 
AN ACT 
To authorize the lease and purchase by the United States of the Young Men's 
Christian Association Building and premises in Phoenix, Arizona. 
July 11,1951 
[S. 718] 
Be it enacted hy the Senate and House of Reyresentati/oes of the 
United States of America in Congress assembled^ That the Admin-
istrator of General Services, without regard to the provisions of section 
322 of the Act of June 30, 1932 (47 Stat. 412), as amended, is author-
ized to negotiate and enter into a lease-purchase agreement providing 
for the lease to the United States for a term of five years of the Young 
Men's Christian Association Building and premises in Phoenix, 
Arizona, being that certain real property located at the northeast 
corner of Second Avenue and Monroe Street, having an area of 
approximately thirty-one thousand square feet, and more particularly 
described as the south two hundred and twenty feet of tne west one 
hundred and forty feet of block 93 of the city of Phoenix, Maricopa 
County, Arizona, as shown in book 2 of maps, page 51, together 
with all structures thereon and appurtenances thereto, and providing 
further for the vesting of the United States absolutely of title to the 
leased property upon expiration of the five-year term. 
Y. M. C. A. Build-
ing, Phoenix, Ariz. 
40 U. S. C. § 278a.