Collection and Payment of Taxes With Respect to Coast Guard Exchanges

Collection and Payment of Taxes With Respect to Coast Guard Exchanges Sec. 203. (a) Section 3122 of the Internal Revenue Code of 1954 is amended by adding at the end thereof the following new sentence: “The provisions of this subsection shall be applicable also in the case of service performed by a civilian employee, not compensated from funds appropriated by the Congress, in the Coast Guard Exchanges or other activities, conducted by an instrumentality of the United States subject to the jurisdiction of the Secretary, at installations of the Coast Guard for the comfort, pleasure, contentment, and mental and physical improvement of personnel of the Coast Guard; and for purposes of this subsection the Secretary shall be deemed to be the head of such instrumentality.” 68 Stat. 1091 (b) The amendment made by subsection (a) shall become effective January 1, 1955.