An Act to amend the Internal Revenue Code and the Narcotic Drugs Import and Export Act so as to provide that certain drugs which are or may be chemically synthesized shall be included within the classification of narcotic drugs
PL 83-240 (H.R.5561), enacted 08/08/1953

67 
S T A T . ] 
PUBLIC LAW 240-AUG. 8, 1953 
505 
SEC. 12. The payments authorized to be made under this Act shall 
be made out of applicable current appropriations which are made 
available for that purpose. 
SEC. 13. This Act shall take effect on the first day of the third 
month following the month in which it is enacted. 
Approved August 8, 1953. 
Funds available. 
Effective date. 
Public Law 240 
CHAPTER 394 
AN ACT 
To amend the Internal Revenue Code and the Narcotic Drugs Import and Export 
Act so as to provide that certain drugs which are or may be chemically syn-
thesized shall be included within the classification of narcotic drugs. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, 
August 8, 1953 
[H. R. 5561] 
Narcotic drugs. 
DEFINITION OF "NARCOTIC DRUGS" 
SECTION 1. Section 3228 of the Internal Revenue Code is amended 
by adding at the end thereof the following new subsection:. 
"(g) NARCOTIC DRUGS.—The words 'narcotic drugs' as used in this 
part and subchapter A of chapter 23, shall mean any of the following, 
whether produced directly or indirectly by extraction from substances 
of vegetable origin, or independently by means of chemical synthesis, 
or by a combination of extraction and chemical synthesis: 
"(1) Opium, isonipecaine, coca leaves, and opiate; 
"(2) Any compound, manufacture, salt, derivative, or prepara-
tion of opium, isonipecaine, coca leaves, or opiate; 
"(3) Any substance (and any compound, manufacture, salt, 
derivative, or preparation thereof) which is chemically identical 
with any of the substances referred to in clauses (1) and (2)." 
60 Stat. 38. 
26 u s e 3228. 
TECHNICAL AMENDMENTS 
SEC. 2. Section 2550 (a) of the Internal Revenue Code (relating to 
tax on opium and coca leaves) is amended by striking out "opium, 
isonipecaine, coca leaves, opiate, any compound, salt, derivative, or 
preparation thereof," and by inserting in lieu thereof "narcotic 
drugs". 
SEC. 3. (a) Section 2558 (b) of the Internal Revenue Code is 
amended (1) by striking out "opium, coca leaves, isonipecaine, opi-
ates, and all salts, derivatives, and preparations of opium, coca leaves, 
isonipecaine, and opiates," and by inserting in lieu thereof "narcotic 
drugs", and (2) by striking out "None of the aforesaid drugs" and 
inserting in lieu thereof "No narcotic drugs". 
(b) Sections 2564 (b), 3220 (g), and 3222 (c) (1) of the Internal 
Revenue Code are each amended by striking out "opium or coca leaves, 
their sales, derivatives, or preparations" and by inserting in lieu 
thereof "narcotic drugs". 
SEC. 4. Section 2565 of the Internal Revenue Code is amended by 
striking out all that follows "Subsection (d)." and by inserting in lieu 
thereof the following: 
"NARCOTIC DRUGS.— 
"SUBSECTION (g)." 
SEC. 5. Section 3220 of the Internal Revenue Code (relating to tax 
on narcotics) is amended by striking out "opium, coca leaves, isonipe-
caine, or opiate, or any compound, manufacture, salt, derivative, or 
preparation thereof," and by inserting in lieu thereof "narcotic drugs". 
53 Stat. 269. 
26 u s e 2550. 
26 u s e 2558. 
2 6 u s e 
2 5 6 4 , 
3220, 3222. 
26 u s e 2565. 
26 u s e 3220. 
506 
PUBLIC LAW 241-AUG. 8, 1953 
[67 ST A T . 
26 u s e 
2 5 5 0 -
2565, 3220-3228. 
58 Stat. 721; 
Stat. 38. 
26 u s e 3228. 
42 Stat. 596. 
60 
SEC. 6, Subchapter A of chapter 23 of the Internal Revenue Code 
and part V of subchapter A of chapter 27 of the Internal Revenue 
Code are amended by striking out "the drugs mentioned in section 
2550 (a)", "any of the drugs mentioned in section 2550 (a)", "any of 
the drugs mentioned in section 3220", "any of the aforesaid drugs", 
and "the aforesaid drugs", wherever those words appear, and by 
inserting in lieu thereof "narcotic drugs". 
SEC. 7. Sections 3228 (e) and 3228 (f) of the Internal Revenue 
Code are each amended by striking out "and subchapter A of 
chapter 23". 
SEC. 8. Paragi-aph (a) of the first section of the Narcotic Drugs 
Import and Export Act (21 U. S. C, sec. 171 (a)) is amended to 
read as follows: 
"(a) The term 'narcotic drug' shall have the meaning ascribed to 
the term 'narcotic drugs' by section 3228 (g) of the Internal Revenue 
Code; the term 'isonipecaine' shall have the meaning ascribed to that 
term by section 3228 (e) of such Code; and the term 'opiate' shall have 
the meaning ascribed to that term by section 3228 (f) of such Code." 
Approved August 8, 1953. 
August 8,1953 
[H. R. 5636] 
Public Law 241 
CHAPTER 395 
AN ACT 
To amend veterans regulations to establish for persons who served in the Armed 
Forces during World War II a further presumption of service connection for 
tuberculosis other than pulmonary. 
38 u s e note foil, 
ch. 12. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assemoled, That subparagraph 
(c) of paragraph I, part I, Veterans Regulation Numbered 1 (a'), as 
amended, is hereby further amended by adding after the words ''that 
active pulmonary tuberculosis", the following: "or all other types of 
active tuberculosis". 
Approved August 8, 1953. 
August 8,1953 
[H. R. 5742] 
Public Law 242 
CHAPTER 396 
AN ACT 
To amend the International Claims Settlement Act of 1949. 
Y u g o s 1 a v i an 
claims. 
D e d u c t i o n in-
crease. 
22 u s e 1622. 
e o mmii 
members. 
Ante, p. 418. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That Section 6 of 
the International Claims Settlement Act of 1949, approved March 10, 
1950 (64 Stat. 12; 22 U. S. C. 1625), is hereby amended by striking 
out the words "four years following the effective date of this Act. 
and inserting in lieu thereof "December 31,1954:". 
SEC. 2. Section 7 (b) of such Act is amended by striking out "3 
per centum" and substituting in lieu thereof "5 per centum'. 
SEC. 3. Section 3 of such Act is amended by adding at the end 
thereof: 
"No members of such Commission shall be appointed after the 
effective date of this Act until such Commission is reorganized by 
further Act of Congress but acting members may be designated by 
the President as provided by this section, who shall receive no com-
pensation from the funds appropriated by H. R. 6200 for defraying 
the expenses of such Commission. 
Approved August 8, 1953.