An Act to amend title 10, United States Code, to establish a Bureau of Naval Weapons in the Department of the Navy and to abolish the Bureau of Aeronautics and Ordnance
PL 86-174 (H.R.7508), enacted 08/18/1959

73 S T A T . ] 
PUBLIC LAW 86-174-AUG. 18, 1959 
395 
Public Law 86-173 
AN ACT 
To amend the Act of July 7, 1958, providing for tlie admission of tlie State of 
Alaska into the Union, relating to selection by the State of Alaska of certain 
lands made subject to lease, i)ermit, license, or contract. 
Be it enacted hy tlie Semite and House of Representatives 
of the 
United 
States 
of America 
in Congress assembled, That the fii-st 
sentence of section 6(h) of Public Law 85-508 (72 Stat. 339) is 
amended to read as follows: "Any lease, permit, license, or contract 
issued under the Mineral Leasing Act of February 25, 1920 (41 Stat. 
437; 30 U.S.C. 181 and the following), as amended, or under the 
Alaska Coal Leasing Act of October 20, 1914 (38 Stat. 741; 30 U.S.C. 
432 and the following), as amended, shall have the effect of withdraw-
ing the lands subject thereto from selection by the State of Alaska 
under this Act, unless an application to select such lands is filed with 
the Secretary of the Interior within a period of five years after the 
date of the admission of Alaska into the Union." 
Approved August 18, 1959. 
August 18, 1959 
[H. R. 5849] 
Alaska. 
48 u s e 432. 
Public Law 86-174 
AN ACT 
To amend title 10, United States Code, to establish a Bureau of Naval Weapons 
in the Department of the Navy and to abolish the Bureaus of Aeronautics 
and Ordnance. 
August 1», 1959 
[H. R. 7508] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemoled, That chapter 513 of 
title 10, United States Code, is amended as follows: 
(1) Section 5131 is amended— 
(A) by inserting the words "(4) Bureau of Naval Weapons." 
below the words "(3) Bureau of Naval Personnel."; and 
'(B) by renumbering items (4) through (7) as items "(5)" 
through "(8)", respectively. 
(2) The following new section is added after section 5153: 
"§ 5154. Bureau of Naval Weapons: Chief; Deputy Chief 
" (a) The Chief of the Bureau of Naval Weapons shall be appointed 
by the President, by and with the advice and consent of the Senate, 
for a term of four years, from officers on the active list of the Navy 
or the Marine Corps. 
"(b) The Deputy Chief of the Bureau of Naval Weapons may 
be detailed from officers on the active list of the Navy or the Marine 
Corps." 
(3) The analysis is amended by adding the following new item at 
the end thereof: 
"5154. Bureau of Naval Weapons : Chief; Deputy Chief." 
SEC. 2. On July 1, 1860, or on any earlier date on which the Secre-
tary of the Navy makes a formal finding that all the functions of the 
Bureau of Aeronautics and the Bureau of Ordnance have been trans-
ferred to the Bureau of Naval Weapons or elsewhere, chapter 513 of 
title 10, United States Code, is further amended as follows: 
(1) Section 5131 is amended— 
(A) by striking out the words "(1) Bureau of Aeronautics." 
and the words " (5) Bureau of Ordnance."; and 
(B) by renumbering items (2), (3), (4), (6), (7), and (8) as 
items "(1)", "(2)", "(3)", "(4)", "(5)", and "(6)", respectively. 
Biireau of Naval 
Weapons. 
Establishment. 
70A Stat. 285. 
70A Stat. 291. 
70A Stat. 291. 
32716 O-60—28 
396 
PUBLIC LAW 86-175-AUG. 21, 1959 
[73 ST A T . 
70A Stat. 285. 
(2) Sectioii 5133 is amended by striking out in the second sentence 
of subsection (a) the words "Bureau of Aeronautics" and inserting 
in lieu thereof the words "Bureau of Naval Weapons". 
289?^ Stat. 286, 
^3) Sectlous 5136 and 5144 are repealed. 
Repeal. 
(4) xiie aualysis is amended by striking out the following items: 
"5136. Bureau of Aeronautics : Chief; Deputy Chief. 
"5144. Bureau of Ordnance: Chief; Deputy Chief." 
SEC. 3. The unexpended balances of appropriations and funds avail-
able for use in connection with the exercise of any function transferred 
to the Bureau of Naval Weapons shall be transferred in the manner 
provided by section 407 of the National Security Act of 1947, as 
amended (5 U.S.C. I72f), for use in connection with the transferred 
functions. 
Approved August 18, 1959. 
T r a n s f e r of 
funds. 
63 Stat. 585. 
August 21, 1959 
[H. R. 137] 
Public Law 86-175 
AN ACT 
To allow a deduction, for Federal estate tax purposes, in the case of certain 
transfers to charities which are subjected to foreign death taxes. 
Taxes. 
Estate t a x de-
duction. 
70 Stat. 23. 
26 u s e 2053. 
68A Stat. 373. 
68A Stat. 803. 
68A 
398. 
S t a t . 390, 
68A 
400. 
S t a t . 397-
Be it enacted hy the Senate and House of Representatives 
of the 
United 
States 
of America 
in Congress assembled., That section 
2053(d) of the Internal Revenue Code of 1954 (relating to deductions 
from the gross estate for certain State death taxes) is amended to 
read as follows: 
"(d) CERTAIN STATE AND FOREIGN DEATH TAXES.— 
"(1) GENERAL RULE.—Notwithstanding the provisions of sub-
section (c) (1) (B) of this section, for purposes of the tax imposed 
by section 2001 the value of the taxable estate may be determined, 
if the executor so elects before the expiration of the period of 
limitation for assessment provided in section 6501, by deducting 
from the value of the gross estate the amount (as determined in 
accordance with regulations prescribed by the Secretary or his 
delegate) of— 
" (A) any estate, succession, legacy, or inheritance tax im-
posed by a State or Territory or the District of Columbia 
upon a transfer by the decedent for public, charitable, or 
religious uses described in section 2055 or 2106(a) (2), and 
"(B) any estate, succession, legacy, or inheritance tax im-
posed by and actually paid to any foreign country, in respect 
of any property situated within such foreign country and 
included in the gross estate of a citizen or resident of the 
United States, upon a transfer by the decedent for public, 
charitable, or religious uses described in sectioii 2055. 
The determination under subparagraph (B) of the country within 
which property is situated shall be made in accordance with the 
rules applicable under subchapter B (sec. 2101 and following) in 
determining whether property is situated within or without the 
United States. Any election under this paragraph shall be exer-
cised in accordance with regulations prescribed by the Secretary 
or his delegate.