An Act to amend section 153 (b) of the Internal Revenue Code
PL 82-35 (H.R.3196), enacted 05/17/1951

65 STAT.] 
PUBLIC LAW 36—MAY 18, 1951 
43 
Public Law 33 
CHAPTER 
JOINT RESOLUTION 
To provide for continuation of authority for regulation of exjwrts. 
83 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assembled^ That section 12 of the Export 
Control Act of 1949 is hereby amended by striking out "lof^i"' "--> 
inserting in lien thereof "1953", 
Approved May 16, 1951. 
•1951'' and 
May 16, 1951 
[H. J. Res. 197] 
63 Stat. 9. 
50 U. S. C , Sup. IV, 
app. § 2032. 
Public Law 34 
CHAPTER 92 
AN ACT 
To amend section 10 of Public Law 378, Eighty-first Congress. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of Arfierica in Congress assembled^ That subsection (b) 
of section 10 of the Act entitled "An Act to amend certain provisions 
of the Internal Revenue Code", approved October 25, 1949 (Public 
Law 378), is hereby amended (1) by striking out "within one year 
from such date" and inserting in lieu thereof "at any time prior to 
January 1, 1952", and (2) by striking out "within one year from the 
date of the enactment of this Act" and inserting in lieu thereof "prior 
to January 1, 1952". 
Approved May 17, 1951. 
May 17, 1961 
[H. R. 2654] 
Internal Revenue 
Code, amendment. 
63 Stat. 897. 
26U. S. C.Sup. IV, 
§ 939 note. 
Public Law 35 
CHAPTER 
AN ACT 
To amend section 153 (b) of the Internal Revenue Code. 
93 
May 17, 1951 
[H. R. 3196] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemhled^ That, effective with 
respect to taxable years beginning after December 31,1949, section 153 
(b) of the Internal Revenue Code (relating to special returns required 
from trusts claiming charitable, etc., deductions under section 162 (a) 
of such code) is hereby amended by adding at the end thereof the 
following: 
"This subsection shall not apply in the case of a taxable year if all 
the net income for such year, determined under the applicable princi-
ples of the law of trusts, is required to be distributed currently to the 
beneficiaries." 
Approved May 17, 1951. 
Internal Revenue 
Code, amendment. 
64 
Stat. 960. 
26U.S,0., 
Sup. 
IV, 
§ 
153 (b). 
53 
Stat. 66; 
64 
Stat. 
956 
26 U. S. C. §162 (a); 
Sup. IV, §162 (a). 
Public Law 36 
CHAPTER 
94 
AN ACT 
To provide that on and after January 1, 1952, dividends on national seiTice 
life insurance shall be applied in payment of premiums unless the insured 
has requested payment of dividends in cash. 
May 18, 1951 
[H. R. 321] 
National Service 
Be it enacted hy the Senate and House of Representatives 
of the Jglo/a'mendment.'''°^ 
United States of America in Congress assembled^ That section 602 (f) 
ogu'scf^s 
iv 
of the National Service Life Insurance Act of 1940, as amended, is § 802(f). 
' "^' ' 
44 
PUBLIC LAW 37—MAY 21, 1951 
[65 STAT. 
hereby amended by substituting a colon for the period at the end 
thereof and adding the following: "'Provided further^ That until 
and unless the Veterans' Administration has received from the insured 
a request in writing for payment in cash, any dividend accumulations 
and unpaid dividends shall be applied in payment of premiums becom-
ing due on insurance subsequent to the date the dividend is payable 
after January 1, 1952." 
Approved May 18, 1951. 
Public Law 37 
CHAPTER 102 
May 21, 1951 
-'^^ ACT 
[H- R- 3297] 
XQ authorize the Commissioners of the District of Columbia to appoint a 
member of the Metropolitan Police Department or a member of the Fire 
Department of the District of Columbia as Director of the District Office of 
Civil Defense, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
ci?n Defense^^.'c."* United States of America in Congress assembled^ That the Cominis-
Appointment. 
sioners of the District of (Columbia are authorized to appoint a mem-
ber of the Metropolitan Police Department or a member of the Fire 
Department of the District of Columbia to the position of Director 
of the Office of Civil Defense for the District of Columbia with the 
pay and salary provided by law for that position chargeable to the 
appropriation for the Office of Civil Defense for the District of 
Columbia: Provided^ That during the tenure of his appointment such 
member so appointed shall be deemed to be a member of such Police 
Department or such Fire Department, as the case may be, for all 
purj^oses of rank, seniority, allowances, privileges, and benefits, 
inchiding retirement and disability benefits under the provisions of 
section 2 of the Act approved September 1, 1916 (38 Stat. 718), as 
amended, to the same extent as though the appointment had not been 
made, and at the termination of such appointment he shall be entitled 
to resume his status within the Metropolitan Police Department or 
the Fire Department, as the case may be, which shall include any 
promotion in rank to which he may have become entitled: Provided 
further^ That retirement and disability benefits and salary deductions 
shall be based on the salary of the rank or position held in the Metro-
politan Police Department or the Fire Department, as the case may 
be, prior to his appointment as Director of the Office of Civil Defense 
or the salary of the position or rank he would have attained in the 
Metropolitan Police Department or in the Fire Department, had his 
appointment as Director of the Office of Civil Defense not been made, 
whichever is greater. 
Approved May 21, 1951. 
Public Law 38 
CHAPTER 108 
May 22, 1
9
5
1 
^ ^ 
^^^ 
[H. R. 3336] 
To suspend certain import taxes on copper. 
Be it enxicted hy the Senate and House of Representatives 
of the 
i u l c ^ s u p IV United States of America in Congress assembled^ That the import 
i3425 note. ' 
tax imposed under section 3425 of the Internal Revenue Code shall