80TH CONG. , 1 ST SESS.-CH. 515-AUG. 8 , 1947 919 (b) The amendments made by this section shall be applicable with respect to wages paid on or after January 1, 1948, except that the amendment striking out paragraph (1) of section 1621 (a) of the Internal Revenue Code shall be applicable with respect to wages paid on or after January 1, 1949. SEC. 11. TAX ON ADMISSIONS. (a) Section 1700 (a) (1) of the Internal Revenue Code is hereby amended by striking out "(except bona fide employees, municipal offi- cers on official business, children under twelve years of age, members of the military or naval forces of the United States when in uniform, members of the military or naval forces of any of the United Nations, when in uniform, and members of the Civilian Conservation Corps when in uniform)", and inserting in lieu thereof: "(except bona fide employees, municipal officers on official business, and children under twelve years of age) ", and by striking out the last sentence. (b) The amendments made by subsection (a), insofar as applicable with respect to amounts paid for admission, shall be applicable to amounts paid after December 31 1947 and, insofar as applicable to free admissions, shall be applicable with respect to such admissions after December 31, 1947. 55 Stat. 710; 56 Stat. 703. 26 U.s. C. 1700 (a) (1). SEC. 12 . TRANSPORTATION TAX EXEMPTION OF MILITARY AND NAVAL PERSONNEL Section 3469 (f) (2) of the Internal Revenue Code shall not be 55 Stat. 722 applicable to amounts paid after December 31, 1947. (2). SEC. 13. TIME FOR PERFORMING CERTAIN ACTS POSTPONED BY REASON OF WAR. Section 3804 (c) of the Internal Revenue Code is hereby amended to read as follows: "(c) LMrITATION ON TIME To BE DISREGABDED. -T he period of time disregarded under this section shall not extend beyond the date speci- fied in clause (1) or clause (2) of this subsection, whichever is the earlier: "(1) December 31, 1947, or such date later than December 31, 1947, as the Commissioner may fix in any case in which he makes a determination under subsection (b) if such determination is made after the date this subsection as amended takes effect and is based on the existence prior to January 1, 1948, of one or more of the circumstances specified in paragraph (1), (2), or (3) of subsection (b); or "(2) in the case of an individual with respect to whom a period of time is disregarded under this section, the fifteenth day of the third month following the month in which an executor, adminis- trator, or a conservator of the estate of such individual qualifies." SEC. 14 . CHINA TRADE ACT CORPORATIONS. Section 3805 of the Internal Revenue Code is hereby amended by striking out "the fifteenth day of the sixth month following the month in which the present war with Germany, Italy, and Japan is termi- nated, as proclaimed by the President" and inserting in lieu thereof: "December 31, 1947". SEC. 15 . PERCENTAGE DEPLETION. (a) Section 124 (e) of the Revenue Act of 1943 (relating to termi- nation of percentage depletion for certain minerals) is repealed as of the date of its enactment. 56 Stat. 962. 26 U.S . C. 3804 (c). 56 Stat. 963. 26U. .c. C 3805. 58 Stat. 45. 26U.S.C.§114 note. 61 STAT.]
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