An Act to authorize the loan of two submarines to the Government of Turkey
PL 83-214 (S.2539), enacted 08/07/1953

67 S T A T . ] 
PUBLIC LAW 214-AUG. 7, 1953 
4T1 
SEO. 16. APPROPRIATIONS.—There is hereby 'authorized to be appro-
priated such sums as may be necessary to carry out the provisions of 
this Act. 
SEC. 17. SEPARABILITT.—If any provision of this Act, or any section, 
subsection, sentence, clause, phrase or individual word, or the appli-
cation thereof to any person or circumstance is held invalid, the 
validity of the remainder of the Act and of the application of any such 
provision, section, subsection, sentence, clause, phrase or individual 
word to other persons and circumstances shall not be affected thereby. 
Approved August 7, 1953. 
Public Law 213 
CHAPTER 346 
AN ACT 
To extend the time for exemption from income taxes for certain members of the 
Armed Forces, and for other purposes. 
August 7, 1953 
[H. R. 4152] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assenihled, That section 22 (b) 
(13) of the Internal Revenue Code (relating to exclusion from gross 
income of compensation of certain members of the Armed Forces) is 
hereby amended by striking out "January 1,1954" wherever it appears 
therein and inserting in lieu thereof "January 1, 1955". 
SEC. 2. Section 1621 (a) (1) of the Internal Revenue Code (relating 
to definition of the term "wages") is hereby amended by striking out 
"January 1,1954" and inserting in lieu thereof "January 1,1955". 
SEC. 3. (a) That the third sentence of section 25 (b) (3) of the 
Internal Revenue Code, relating to the definition of dependent, is 
amended to read as follows: "For the purposes of determining w^hether 
any of the foregoing relationships exist (1) a legally adopted child of 
a person or (2) a child for which petition for adoption was filed by a 
person in the appropriate court and denied because of mental inca-
pacity of surviving natural parent to agree to such adoption, shall be 
considered a child of such person by blood." 
(b) The provisions of subsection (a) shall be applicable to taxable 
years beginning after December 31, 1945. 
Approved August 7, 1953. 
59 Stat. 5 71; 65 
Stat. 484. 
26 u s e 22. 
65 Stat. 484. 
26 u s e 1621. 
"Dependent.' 
58 Stat. 238. 
26 u s e 25. 
Applicability. 
Public Law 214 
CHAPTER 347 
AN ACT 
To authorize the loan of two submarines to the Goyernment of Turkey. 
August 7, 1953 
[S.2539] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ That the President 
is authorized to lend to the Government of Turkey for a period of not 
more than five years, two submarines. The President shall, prior to 
the delivery of the submarines to the Government of Turkey, conclude 
an agreement with the Government providing for the return of the 
submarines in accordance with the provisions of this Act and in 
substantially the same condition as when loaned. 
All expenses 
involved in the activation of the submarines including repairs, altera-
tions, outfitting, and logistic support shall be charged to funds pro-
gramed for the Turkish Government under the Mutual Security Act. 
Approved August 7, 1953. 
Turkey. 
L o an of 
marines. 
s ub» 
65 Stat. 373. 
22 u s e 
1 6 5 1 
note.