Internal Revenue Service

Internal Revenue Service salaries and expenses For necessary expenses of the Internal Revenue Service, including purchase (not to exceed one hundred for replacement only) and hire of passenger motor vehicles; and services as authorized by section 15 of the Act of August 2, 1946 (5 U. S. C. 55a), and of expert witnesses at such rates as may be determined by the Commissioner; $325,500,000: Provided, That not to exceed $200,000 of the amount appropriated herein shall be available for expenses of instruction and facilities for the training of employees by contract, subject to such regulations as may be prescribed by the Secretary of the Treasury.