macadeliccc/US-FederalLaws huggingface dataset:
An Act to authorize the construction of modern naval vessels
PL 86-471 (H.R.10474), enacted 05/14/1960

74 STAT.] 
PUBLIC LAW 86-471-MAY 14, 1960 
133 
an overpayment solely on the ground that such assessment was in-
valid, it such assessment would not have been invalid had the amend-
ment made by the first section of this Act applied with respect to such 
assessment. 
SEC. 3. (a) Section 213(a) of the Internal Revenue Code of 1954 
(relating to deduction for medical, dental, etc. expenses) is amended 
to read as follows: 
"(a) ALLOWANCE or DEDUCTION.—There shall be allowed as a deduc-
tion the following amounts of the expenses paid during the taxable 
year, not compensated for by insurance or otherwise, for medical care 
of the taxpayer, his spouse, or a dependent (as defined in section 152) : 
"(1) If neither the taxpayer nor his spouse has attained the age 
of 65 before the close of the taxable year— 
"(A) the amount of such expenses for the care of any de-
pendent who— 
"(i) is the mother or father of the taxpayer or of his 
spouse, and 
"(ii) has attained the age of 65 before the close of the 
taxable year, and 
"(B) the amount by which such expenses for the care of 
the taxpayer, his spouse, and such dependents (other than any 
dependent described in subparagraph (A)) exceed 3 percent 
of the adjusted gross income. 
"(2) If either the taxpayer or his spouse has attained the age 
of 65 before the close of the taxable year— 
"(A) the amount of such expenses for the care of the tax-
payer and his spouse, 
"(B) the amount of such expenses for the care of any 
dependent described in paragraph (1) (A), and 
"(C) the amount by which such expenses for the care of 
such dependents (other than any dependent described in para-
graph ri)(A)) exceed 3 percent of the adjusted gross 
income." 
(b) The amendment made by subsection (a) shall apply to taxable 
years beginning after December 31, 1969. 
Approved May 14, 1960. 
68A Stat. 69. 
26 u s e 213. 
Public Law 86-471 
AN ACT 
To authorize the construction of modern naval vessels. 
May 14. 1960 
[H. R. 10474] 
Be It enacted 6y tke Senate and House of Representati'ves of the 
United States of America in Congress assembled^ That the President 
is authorized to undertake the construction of not to exceed eight 
thousand tons of amphibious warfare vessels and landing craft, not to 
exceed four thousand tons of patrol vessels, and not to exceed twenty 
thousand tons of auxiliary vessels. 
SEC. 2. There is herebv authorized to be appropriated such sums 
as may be necessary for the construction of the foregoing vessels. 
Approved May 14, 1960. 
Vessels. 
Construction. 
Appropriation,
An Act to amend the act entitled ""An Act to provide better facilities for the enforcement of the customs and immigration laws,"" to increase the amounts authorized to be expended
PL 86-466 (H.R.10045), enacted 05/13/1960

130 
PUBLIC LAW 86-464-MAY 13, 1960 
[74 S T A T . 
a description of each merger, consolidation^ acquisition of assets, or 
assumption of liabilities approved by it during the period covered by 
the report, along with the following information: the name and total 
resources of each bank involved; whether a report has been submitted 
by the Attorney General hereunder, and, if so, a summary by the 
Attorney General of the substance of such report; and a statement 
by the Comj)troller, the Board, or the Corporation, as the case may 
be, of the basis for its approval." 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10550] 
Public Law 86-464 
AN ACT 
To extend the Export Control Act of 1949 for two additional years. 
5 0 
2032. 
u s e 
a p p . 
Be it enacted hy the Senate and House of Eepresentatives 
of the 
United States of America in Congress assembled, That section 12 of 
the Export Control Act of 1949 (63 Stat. 7), as amended by Public 
Law 33, Eighty-second Congress (65 Stat. 43), Public Law 62, Eighty-
third Congress (67 Stat. 62), Public Law 631, Eighty-fourth Congress 
(70 Stat. 407), and Public Law 85-466, Eighty-fifth Congress (72 
Stat. 220), is hereby amended by striking out "1960" and inserting in 
lieu thereof "1962". 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 9084] 
Public Law 86-465 
AN ACT 
To repeal certain retirement promotion authority of the Coast and Geodetic 
Survey. 
Coast and 
Geo-
detic Survey. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 6, 1942 (ch. 383, 56 Stat. 328, as amended (33 U.S.C. 864e)), is 
hereby repealed. 
SEC. 2. This Act becomes effective on November 1,1959. 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10045] 
Public Law 86-466 
AN ACT 
To amend the Act entitled "An Act to provide better facilities for the enforcement 
of the customs and immigration laws", to increase the amounts authorized 
to be expended. 
46 Stat. 817; 70 
Stat. 159. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 26,1930, as amended (U.S.C, title 19, sec. 68,1952 edition, Supp. 
V), is amended by striking from the proviso "$30,000" and "$60,000" 
and substituting in lieu thereof "$40,000" and "$80,000", respectively. 
Approved May 13, 1960.
An Act to extend the Export Control Act of 1949 for 2 additional years
PL 86-464 (H.R.10550), enacted 05/13/1960

130 
PUBLIC LAW 86-464-MAY 13, 1960 
[74 S T A T . 
a description of each merger, consolidation^ acquisition of assets, or 
assumption of liabilities approved by it during the period covered by 
the report, along with the following information: the name and total 
resources of each bank involved; whether a report has been submitted 
by the Attorney General hereunder, and, if so, a summary by the 
Attorney General of the substance of such report; and a statement 
by the Comj)troller, the Board, or the Corporation, as the case may 
be, of the basis for its approval." 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10550] 
Public Law 86-464 
AN ACT 
To extend the Export Control Act of 1949 for two additional years. 
5 0 
2032. 
u s e 
a p p . 
Be it enacted hy the Senate and House of Eepresentatives 
of the 
United States of America in Congress assembled, That section 12 of 
the Export Control Act of 1949 (63 Stat. 7), as amended by Public 
Law 33, Eighty-second Congress (65 Stat. 43), Public Law 62, Eighty-
third Congress (67 Stat. 62), Public Law 631, Eighty-fourth Congress 
(70 Stat. 407), and Public Law 85-466, Eighty-fifth Congress (72 
Stat. 220), is hereby amended by striking out "1960" and inserting in 
lieu thereof "1962". 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 9084] 
Public Law 86-465 
AN ACT 
To repeal certain retirement promotion authority of the Coast and Geodetic 
Survey. 
Coast and 
Geo-
detic Survey. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 6, 1942 (ch. 383, 56 Stat. 328, as amended (33 U.S.C. 864e)), is 
hereby repealed. 
SEC. 2. This Act becomes effective on November 1,1959. 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10045] 
Public Law 86-466 
AN ACT 
To amend the Act entitled "An Act to provide better facilities for the enforcement 
of the customs and immigration laws", to increase the amounts authorized 
to be expended. 
46 Stat. 817; 70 
Stat. 159. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 26,1930, as amended (U.S.C, title 19, sec. 68,1952 edition, Supp. 
V), is amended by striking from the proviso "$30,000" and "$60,000" 
and substituting in lieu thereof "$40,000" and "$80,000", respectively. 
Approved May 13, 1960.
An Act to repeal certain retirement promotion authority of the Coast and Geodetic Survey
PL 86-465 (H.R.9084), enacted 05/13/1960

130 
PUBLIC LAW 86-464-MAY 13, 1960 
[74 S T A T . 
a description of each merger, consolidation^ acquisition of assets, or 
assumption of liabilities approved by it during the period covered by 
the report, along with the following information: the name and total 
resources of each bank involved; whether a report has been submitted 
by the Attorney General hereunder, and, if so, a summary by the 
Attorney General of the substance of such report; and a statement 
by the Comj)troller, the Board, or the Corporation, as the case may 
be, of the basis for its approval." 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10550] 
Public Law 86-464 
AN ACT 
To extend the Export Control Act of 1949 for two additional years. 
5 0 
2032. 
u s e 
a p p . 
Be it enacted hy the Senate and House of Eepresentatives 
of the 
United States of America in Congress assembled, That section 12 of 
the Export Control Act of 1949 (63 Stat. 7), as amended by Public 
Law 33, Eighty-second Congress (65 Stat. 43), Public Law 62, Eighty-
third Congress (67 Stat. 62), Public Law 631, Eighty-fourth Congress 
(70 Stat. 407), and Public Law 85-466, Eighty-fifth Congress (72 
Stat. 220), is hereby amended by striking out "1960" and inserting in 
lieu thereof "1962". 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 9084] 
Public Law 86-465 
AN ACT 
To repeal certain retirement promotion authority of the Coast and Geodetic 
Survey. 
Coast and 
Geo-
detic Survey. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 6, 1942 (ch. 383, 56 Stat. 328, as amended (33 U.S.C. 864e)), is 
hereby repealed. 
SEC. 2. This Act becomes effective on November 1,1959. 
Approved May 13, 1960. 
May 13, 1960 
[H. R. 10045] 
Public Law 86-466 
AN ACT 
To amend the Act entitled "An Act to provide better facilities for the enforcement 
of the customs and immigration laws", to increase the amounts authorized 
to be expended. 
46 Stat. 817; 70 
Stat. 159. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That the Act of 
June 26,1930, as amended (U.S.C, title 19, sec. 68,1952 edition, Supp. 
V), is amended by striking from the proviso "$30,000" and "$60,000" 
and substituting in lieu thereof "$40,000" and "$80,000", respectively. 
Approved May 13, 1960.
An Act to change the name of the locks and dam No. 41 on the Ohio River at Louisville, Ky
PL 86-462 (H.R.10164), enacted 05/13/1960

128 
PUBLIC LAW 86-460-MAY 13, 1960 
[74 ST A T . 
Regulations. 
promises) or by the corresponding provisions of the Internal 
Kevenue Code of 1939, such assessment, or such refund or credit, 
shall be considered as having been prevented on June 21,1959. 
(f) EBGULATIONS.—The Secretary of the Treasury or his delegate 
shall prescribe such regulations as may be necessary to carry out the 
purposes of this Act, including regulations relating to— 
(1) the application of the provisions of this Act in the case of 
partnerships, and 
(2) the manner in which the elections provided by this Act are 
to be made. 
Approved May 13, 1960. 
May 13. 196Q 
[H. R. 114 15] 
Public Law 86-460 
AN ACT 
To provide for the designation of a portion of the District of Columbia as the 
"Plaza of the Americas". 
"P 1 a z a of the 
Americas." 
Be it enacted hy the Senmte and House of Bepr-esentatives of the 
United States of America in Congress assembled, That the portion of 
the District of Columbia located between Constitution Avenue and 
C Street, Northwest, and between Nineteenth and Seventeenth Streets, 
Northwest, is hereby designated as "Plaza of the Americas". 
Approved May 13, 1960. 
May 13, 1960 
[S. 2778] 
Public Law 86-461 
AN ACT 
To amend the Act relating to the Commission of Fine Arts. 
36 Stat. 371. 
Be it enacted by the Senate and Hotise of Representatives of the 
United States of America in Congress assembhd, That section 2 of the 
Act entitled "An Act Establishing a Commission of Fine Arts," as 
amended (40 U.S.C. 106), is amended to read as follows: 
"SEC. 2. There are hereby authorized to be aj)propriated such 
amounts as may be necessary to carry out the provisions of this Act." 
Approved May 13, 1960. 
May 13. 1960 
[H. R. 10164] 
Public Law 86-462 
AN ACT 
To change the name of the locks and dam numbered 41 on the Ohio River at 
Louisville, Kentucky. 
Ohio River. 
McAlpine 
locks 
and dam. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That the locks and 
dam numbered 41 at Louisville, Kentucky, on the Ohio River shall 
hereafter be known as McAlpine locks and dam, and any law, regula-
tion, document, or record of the United States in which such locks and 
dam are designated or referred to shall be held to refer to such locks 
and dam under and by the name of McAlpine locks and dam. 
Approved May 13, 1960.
An Act to provide for the designation of a portion of the District of Columbia as the ""Plaza of the Americas.""
PL 86-460 (H.R.11415), enacted 05/13/1960

128 
PUBLIC LAW 86-460-MAY 13, 1960 
[74 ST A T . 
Regulations. 
promises) or by the corresponding provisions of the Internal 
Kevenue Code of 1939, such assessment, or such refund or credit, 
shall be considered as having been prevented on June 21,1959. 
(f) EBGULATIONS.—The Secretary of the Treasury or his delegate 
shall prescribe such regulations as may be necessary to carry out the 
purposes of this Act, including regulations relating to— 
(1) the application of the provisions of this Act in the case of 
partnerships, and 
(2) the manner in which the elections provided by this Act are 
to be made. 
Approved May 13, 1960. 
May 13. 196Q 
[H. R. 114 15] 
Public Law 86-460 
AN ACT 
To provide for the designation of a portion of the District of Columbia as the 
"Plaza of the Americas". 
"P 1 a z a of the 
Americas." 
Be it enacted hy the Senmte and House of Bepr-esentatives of the 
United States of America in Congress assembled, That the portion of 
the District of Columbia located between Constitution Avenue and 
C Street, Northwest, and between Nineteenth and Seventeenth Streets, 
Northwest, is hereby designated as "Plaza of the Americas". 
Approved May 13, 1960. 
May 13, 1960 
[S. 2778] 
Public Law 86-461 
AN ACT 
To amend the Act relating to the Commission of Fine Arts. 
36 Stat. 371. 
Be it enacted by the Senate and Hotise of Representatives of the 
United States of America in Congress assembhd, That section 2 of the 
Act entitled "An Act Establishing a Commission of Fine Arts," as 
amended (40 U.S.C. 106), is amended to read as follows: 
"SEC. 2. There are hereby authorized to be aj)propriated such 
amounts as may be necessary to carry out the provisions of this Act." 
Approved May 13, 1960. 
May 13. 1960 
[H. R. 10164] 
Public Law 86-462 
AN ACT 
To change the name of the locks and dam numbered 41 on the Ohio River at 
Louisville, Kentucky. 
Ohio River. 
McAlpine 
locks 
and dam. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That the locks and 
dam numbered 41 at Louisville, Kentucky, on the Ohio River shall 
hereafter be known as McAlpine locks and dam, and any law, regula-
tion, document, or record of the United States in which such locks and 
dam are designated or referred to shall be held to refer to such locks 
and dam under and by the name of McAlpine locks and dam. 
Approved May 13, 1960.
An Act to amend the act relating to the Commission of Fine Arts.
PL 86-461 (S.2778), enacted 05/13/1960

128 
PUBLIC LAW 86-460-MAY 13, 1960 
[74 ST A T . 
Regulations. 
promises) or by the corresponding provisions of the Internal 
Kevenue Code of 1939, such assessment, or such refund or credit, 
shall be considered as having been prevented on June 21,1959. 
(f) EBGULATIONS.—The Secretary of the Treasury or his delegate 
shall prescribe such regulations as may be necessary to carry out the 
purposes of this Act, including regulations relating to— 
(1) the application of the provisions of this Act in the case of 
partnerships, and 
(2) the manner in which the elections provided by this Act are 
to be made. 
Approved May 13, 1960. 
May 13. 196Q 
[H. R. 114 15] 
Public Law 86-460 
AN ACT 
To provide for the designation of a portion of the District of Columbia as the 
"Plaza of the Americas". 
"P 1 a z a of the 
Americas." 
Be it enacted hy the Senmte and House of Bepr-esentatives of the 
United States of America in Congress assembled, That the portion of 
the District of Columbia located between Constitution Avenue and 
C Street, Northwest, and between Nineteenth and Seventeenth Streets, 
Northwest, is hereby designated as "Plaza of the Americas". 
Approved May 13, 1960. 
May 13, 1960 
[S. 2778] 
Public Law 86-461 
AN ACT 
To amend the Act relating to the Commission of Fine Arts. 
36 Stat. 371. 
Be it enacted by the Senate and Hotise of Representatives of the 
United States of America in Congress assembhd, That section 2 of the 
Act entitled "An Act Establishing a Commission of Fine Arts," as 
amended (40 U.S.C. 106), is amended to read as follows: 
"SEC. 2. There are hereby authorized to be aj)propriated such 
amounts as may be necessary to carry out the provisions of this Act." 
Approved May 13, 1960. 
May 13. 1960 
[H. R. 10164] 
Public Law 86-462 
AN ACT 
To change the name of the locks and dam numbered 41 on the Ohio River at 
Louisville, Kentucky. 
Ohio River. 
McAlpine 
locks 
and dam. 
Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That the locks and 
dam numbered 41 at Louisville, Kentucky, on the Ohio River shall 
hereafter be known as McAlpine locks and dam, and any law, regula-
tion, document, or record of the United States in which such locks and 
dam are designated or referred to shall be held to refer to such locks 
and dam under and by the name of McAlpine locks and dam. 
Approved May 13, 1960.
An Act to continue for a temporary period the existing suspension of duty on certain istle or Tampico fiber
PL 86-456 (H.R.9861), enacted 05/13/1960

^4 S T A T . ] 
PUBLIC LAW 86-456-MAY 13, 1960 
119 
KEVOLVING FUND 
For an additional amount for the revolving fund established under 
this head in the Supplemental Appropriation Act, 1950, for advances 
to the Virgin Islands Corporation, as authorized by law (63 Stat. 350; 
72 Stat. 1760), $2,538,000. 
LOANS TO OPERATING FUND 
The Virgin Islands Corporation may borrow not to exceed 
$1,100,000 from the Treasury of the United States for the construction 
of salt water distillation facilities in Saint Thomas, Virgin Islands, 
as authorized by section 3 of the Act of September 2, 1958 (72 Stat. 
1760). 
LIMITATION ON ADMINISTRATIVE EXPENSES, VIRGIN ISLANDS 
CORPORATION 
During the current fiscal year the Virgin Islands Corporation is 
hereby authorized to make such expenditures, within the limits of 
funds available to it and in accord with law, and to make such con-
tracts and commitments without regard to fiscal-year limitations as 
provided by section 104 of the Government Corporation Control Act, 
as amended, as may be necessary in carrying out its programs as set 
forth in the budget for the current fiscal year: Provided^ That not 
to exceed $172,000 shall be available for administrative expenses (to be 
computed on an accrual basis) of the Corporation, covering the cate-
gories set forth in the 1961 budget estimates for such expenses. 
T I T L E IV—GENEKAL PKOVISIONS 
SEC. 401. No part of any appropriation contained in this Act, or of 
the funds available for expenditure by any individual, corporation, or 
agency included in this Act, shall be used for publicity or propaganda 
purposes designed to support or defeat legislation proposed or pending 
before Congress. 
This Act may be cited as the "Department of the Interior and Re-
lated Agencies Appropriation Act, 1961." 
Approved May 13, 1960. 
63 Stat. S175. 
48 
note. u s e 
1 4 0 7 
48 u s e 1407c. 
61 Stat. S84. 
31 u s e S49. 
Short title. 
Public Law 86-456 
AN ACT 
To continue for a temporary period tne existing suspension of duty on certain 
istle or Tampico fiber. 
May 13, I960 
fH. Rvi9861] 
Be it eruieted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 2 of 
Public Law 85-284 (71 Stat. 609), approved September 4, 1957 
(relating to the suspension for a three-year period of the duty on 
certain istle or Tampico fiber), is amended to read as follows: 
"SEC. 2, The amendments made by the first section of this Act shall 
apply only in the case of articles entered for consumption, or with-
drawn from warehouse for consumption, after September 4,1957, and 
before September 5, 1963." 
Approved May 13, 1960. 
Istle or Tampico 
fiber. 
19 u s e 1201, par. 
1684 note.
An Act to suspend for two years the import duty on certain amoiphous graphite
PL 86-453 (H.R.1217), enacted 05/13/1960

74 
S T A T . ] 
PUBLIC LAW 86-454-MAY 13, 1960 
103 
TITLE IV—GENERAL PROVISIONS 
SEC. 401. No part of any appropriation contained in this Act, or of 
the funds available for expenditure by any individual, corporation, 
or agency included in this Act, shall be used for publicity or propa-
ganda purposes designed to support or defeat legislation proposed or 
pending before Congress. 
SEC. 402. No part of any appropriation contained in this Act shall 
be used to pay any expenses incident to or in connection with partici-
pation in the International Materials Conference. 
This Act may be cited as the "Department of Commerce and Related 
Agencies Appropriation Act, 1961". 
Approved May 13, 1960. 
P u b l i c i t ; 
propaganda. 
I n t e r n a l : 
Materials 
C 
ence. 
Short title. 
i onal 
onfer-
Public Law 86-452 
JOINT RESOLUTION 
To extend the time for tiling of the final report of the Lincoln Sesquicentennial 
Commission. 
May 13, 1.960 
[H, J. Res,. 598] 
Resolved hy the Senate and House of Representatives 
of the United 
States of America in Congress assembled, That subsection (c) of 
section 5 of the joint resolution entitled "Joint Resolution to establish 
a Lincoln Sesquicentennial Commission" approved September 2,1957 
(71 Stat. 587), is amended by striking out "March 1, 1960", and 
inserting in lieu thereof "June 30,1960". 
Approved May 13, 1960. 
Lincoln Sesqui-
c e n t e n nial Com-
mission. 
Report. 
Public Law 86-453 
AN ACT 
To suspend for two years the import duty on certain amoiphous graphite. 
May 13, I960 
[H, R. 1:217] 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That amorphous 
graphite or amorphous plumbago, crude or refined, valued at $50 per 
ton or less, provided for in paragraph 213 of the Tariff Act of 1930, 
shall be admitted free of duty if entered, or withdrawn from ware-
house, for consumption, during the two-year period beginning on the 
day after the date of the enactment of this Act. 
Approved May 13, 1960. 
46 Stat. 604. 
19 u s e 1001. 
Public Law 86-454 
AN ACT 
j^jgy j3^ J960 
To remove the requirement that, of the Chief and Deputy Chief of the Bureau of 
[H. R. 94 64] 
Ships, one must be specially qualified and experienced in naval engineering 
and the other must be specially qualified and experienced in naval architecture. 
Be it enacted by the Senate and House of Representatives 
of the 
United States of America in Congress assembled, That section 5145(b) 
of title 10, United States Code, is amended to read as follows: 
"(b) The Deputy Chief of the Bureau of Ships shall be detailed 
from officers on the active list of the Navy who are specially qualified 
and experienced in naval engineering or naval architecture." 
Approved May 13, 1960. 
Bureau of Ships. 
Deputy Chief. 
70A Stat. 289.