Chapter 187. To limit the application of the internal-revenue tax upon passage tickets
248 words·~1 min read·
/statutes-at-large/vol-44/chapter-187-22155268·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. 187.— An Act To limit the application of the internal-revenue tax upon passage tickets.February 24, 1927.[[H. R. 16775](/us/bill/69/hr/16775).][[Public, No. 636](/us/pl/69/636).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,American Legion Convention, Paris.Tax on passage tickets not applicable to round trips of participants in.*Ante*, p. 103. That under regulations prescribed by the Commissioner of Internal Revenue with the approval of the Secretary of the Treasury, the provisions of Title VIII of the Revenue Act of 1926 imposing a tax on passage tickets shall not apply to any round-trip passage ticket issued to any individual if—
(1)Conditions.Authorized participants.Such individual is certified, by such national officer or officers of the American Legion and in such form and manner as the Commissioner of Internal Revenue may by regulations prescribe, as authorized to participate in the 1927 National Convention of the American Legion or of the American Legion Auxiliary, to be held at Paris, France; and
(2)Designation of eastbound vessel, etc.The eastbound portion of the passage covered by the ticket is upon a vessel certified, by such national officer or officers of the American Legion and in such form and manner as the Commissioner of Internal Revenue may by regulations prescribe, as having been designated by the American Legion France Convention Committee as an official ship, and such vessel is scheduled to sail on or after June 1, 1927, and not later than September 15, 1927. Approved, February 24, 1927.