Shipping Administration; Price
Adjustment Boards, 32 §§ 1607.-
799 to 1607.799-2

Navy Department; Navy Price Ad-
justment Board, and Services
and Sales Renegotiation Sec-
tion, 32 §§ 1607.794-1, 1607.794-2
Patent Royalty Adjustment Offices;

War Department, 32 § 1607.796-1
Reconstruction Finance Corporation

Price Adjustment Sections;
Field Offices, 32 § 1607.797-2
Related offices; Department Liaison
Agents, and miscellaneous of-
fices, 32 §§ 1607.795-1, 1607.795-2
War Contracts Price Adjustment
Board; various offices,
§§ 1607.791 to 1607.791-5
War Department Power Procure-
ment Officer; headquarters, 32
§ 1607.798-1

32

Progress and operations reports, 32
§§ 1607.751-1 to 1607.751-4, 1607.-
751-9

Summary of financial data; spread
sheet, 32 § 1607.753

Tax credit and renegotiation rebate:
Renegotiation rebate, 32 §§ 1607.736
to 1607.736-3

Tax credit; letters to Internal Rev-
enue Agent in Charge, 32 §§
1607.731, 1607.732, 1607.733
Impasse procedure; failure to agree:
Elimination of excessive profits deter-

mined by order; authorization to
secretaries to eliminate excessive
profits, 32 § 1606.626-1

Finality of orders determining exces-
sive profits:

Orders entered by the War Contracts
Board 32 § 1606.625-2

Orders made by delegated authority,
32 § 1606.625–1

Procedure for review by the War Con-
tracts Board; on request by the
contractor, 32 § 1606.624-1

Procedure for renegotiation:

Assignments for renegotiation

cancellations:

and

Basis of assignment; brokers and
agents, 32 § 1602.202-3
Cancellation of assignment:

Cancellations prior to end of fiscal

year, 321602.206-7

Form for submission of request, 32
§ 1602.206-2

When no excessive profits; evi-
dence required, 32 § 1602.206-4
When not subject to act; evidence
required, 32 § 1602.206-3

Selection of contractors for assign-

ment:

Contractors previously assigned,
32 $ 1602.203-1

Time and place for filing, 32 §§
1602.222-2, 1602.222-3

Letter of preliminary inquiry:
Assigned contractors, 32 § 1602.-
223-2

Follow-up, 32 § 1602.223-3

Unassigned contractors, 32 § 1602.-
223-1

Renegotiable business and costs, deter-
mination:

Contracts and subcontracts within the
scope of the 1943 Act:

Contracts with the departments;
general, 32 § 1603.332-1
Reconstruction Finance Corpora-

tion and subsidiary corpora-
tions, 32 § 1603.332-11
Contracts and subcontracts involv-
ing real property; agreements
for fixtures, construction and
improvements on real property,
32 § 1603.335-2

Costs allocable and allowable against
renegotiable business:

Advertising expenses; allocation, 32
§ 1603.387-1

Amortization and depreciation:

Accelerated amortization and re-
negotiation rebate, 32 § 1603.-
383-2

Depreciation, 32 § 1603.383-4
Renegotiation rebate, 32 § 1603.-
383-3

Conversion to war production, 32
§ 1603.384

Cost of conversion, 32 § 1603.384-1
Costs in connection with the dis-
continuance of renegotiable
business, 32 § 1603.384-2

Interest:

Allocation, 32 § 1603.386-2
Allowance, 32 § 1603.386-1

On tax deficiencies, 32 § 1603.386-3
Losses; loss with respect to facilities
used in performing renegotiable
contracts and subcontracts, 32
§ 1603.385-5

War Contracts Price Adjustment Board-Con.
Renegotiation regulations Continued
Renegotiable business and costs-Con.
Costs allocable and allowable against
renegotiable business-Continued
Other costs, expenses and reserves:
Charitable contributions; proprie-
torships and partnerships, 32
§ 1603.388-3

Cost allowance in connection with
raw materials, 32 § 1603.388-4
Inventories, 32 § 1603.388-5
Salaries, wages and other compensa-
tion:

Allowances, 32 § 1603.382-2
Stabilization orders in renegotia-
tion, application, 32 § 1603.-
382-4

Wage and salary stabilization re-
quirements, 32 § 1603.382-3
Statutory provisions and general

regulations:

Profit, cost allocation and allow-
ance; general, 32 § 1603.381-4
Special accounting procedures, 32
§ 1603.381-6

Exemptions and exclusions from rene-
gotiation:

Mandatory exemptions and exclu-

sions; annual receipts under
statutory minimum:
Computation of aggregate receipts
and accruals, 32 § 1603.348-2
No reduction by refund below ex-
emption, 32 § 1603.348-3

Permissive exemptions:
Contracts and subcontracts:
To be performed outside the
United States; exemption,
321603.351-2

When effective competition is
likely to exist; construction
contracts and subcontracts
entered into subsequent to
December 31, 1943, 32
§ 1603.355-4

Where profits determinable
when price established; ex-
emption, 32 § 1603.352-2
Delegation of authority to make,
321603.357

Fiscal year basis for renegotiation and
exceptions:

Consolidated basis:

In cases of common ownership;
when authorized, 32 § 1603.-
310-1

Renegotiation of parent and sub-

sidaries on consolidated basis;
when authorized, 32 § 1603.-
309-1

Where consolidated basis not used,
321603.312

Differing accounting methods, 32
§ 1603.302

Agricultural commodities, list, 32
§ 1608.844

Commercial articles, standard, 32
$$ 1608.845 to 1608.845-3
Public utilities, 32 §§ 1608.842-1 to
1608.842-8

Raw materials, 32 § 1608.841
Orders (other than Executive orders)
and directives:

Salary stabilization regulations, 32
§ 1608.851

Treasury rulings and decisions, 32
§§ 1608.852-6, 1608.852-7.
Statutes and executive orders:
Proclamation 2631 specifying June
30, 1945, as the termination date
of the Renegotiation Act, 32
§ 1608.808

Renegotiation Act of 1943, 32 §1608.-
801

First Deficiency Appropriation
Act, 1945, 32 § 1608.801-15
Section 403 (h), 32 § 1608.801-8
Transfer to Reconstruction Fi-
nance Corporation of powers
of certain subsidiaries, 32
§ 1608.801-16

Repricing of war contracts, 32
§ 1608.804

Section 802; effective date, 32

$ 1608.804-2

Tax Court rules, 32 § 1608.806
Transfer to Reconstruction Fi-

nance Corporation of Defense
Plant Corporation, Metals Re-
serve Company, Defense Sup-
plies Corporation and Rubber
Reserve Company, 32 § 1608.809
to 1608.809-2

War crimes charges against European Axis
and Japanese leaders, agents, etc.; ap-
pointment or authority of certain per-
sons in connection with. See Executive
orders.

War Department:

See also Executive Orders; Proclamations.
Accounts. See Claims and accounts.

Aid of civil authorities and public rela-
tions:

Civilian bands, competition with, 10
§§ 108.1-108.3

Decorations, manufacture of:
Decorations, medals, etc.:

Certificate of authority, 10 § 107.5
Decorations, 10 § 107.2

Medals, etc., 10 § 107.3

Sales, to whom authorized, 10

§ 107.7

Use of designs or likenesses of in-
signia and service lapel button
in manufacture of articles for
public sale, 10 § 107.6

Service flag and service lapel button:
Applications required, 10 § 107.39
Design of approved service flag, 10
§ 107.32

Deviation from approved designs, 10
§ 107.42

Service flag, term defined, 10 § 107.31
Relations with agencies of public con-
tact, 10 §§ 104.1-104.6

Troop movements, secrecy surrounding,
10, §§ 109.1-109.5

Alien enemies, in Canal Zone, Hawaiian
Islands, and Philippine Islands; revo-
cation of certain regulations. See
main heading Proclamations.

Army of the United States, recruiting and
induction for. See Personnel.
Claims and accounts:
Allotments of pay:

Eligible allottees and authorized pur-
poses, 10 § 308.3

Pay which can be allotted, 10 § 308.5
Claims:

Against the United States:

Action by claimant, 10 § 306.6
Application of

§ 306.5

regulations,

10

Lake Borgne, north of Shell Beach,
La., 33204.91b

Matagorda Bay, Lavaca Bay, Cox Bay,

etc., Tex., 33 § 204.93

New River Inlet, N. C., 33 § 204.55
Ship Island, Miss., 33 § 204.91a-2
Fishing and hunting regulations; Hud-

son River, N. Y. and N. J., 33 § 206.45
Flood control regulations:

Alpine Dam, Keith Creek, Rockford,
Ill., 33 § 208.30

Pensacola Dam and Reservoir, Grand
(Neosho) River, Okla., 33 § 208.25

§ 211.6 (c) (6)

32

Acquisition of arms and equipment
by State from sources other
than War Department, 32 § 211.6
(e), note

Issue; emergency issues, 32 § 211.6
(b)

Small arms and ammunition, safe-

guarding of, 32 § 211.6 (d)
Correspondence and reports; channels

of communication between State
authorities and War Department,
on State Guard matters, 32 § 211.9
(b)

State Guard and Federal service;
Enlisted Reserve Corps, 32 § 211.3
Training:

Funds, 32 § 211.8 (f)

Standards, etc., prescribed by War
Department, 32 § 211.8 (a)

War Department-Continued

Personnel-Continued

Hospitals. See Medical and dental at-

tendance.

Medical and dental attendance:

Army hospital regulations:
Laundry, 10 § 707.20

Patients' effects, 10 § 707.17

Persons who may be admitted to
Army hospitals, 10 § 707.15
Subsistence and other charges for
patients, 10 § 707.18

Medical attendance:

Civilian medical attendance for mil-
itary patients at public expense,
10 § 707.3

Civilian physicians practicing upon
military reservations, posts or
camps, 10 § 707.7

For whom authorized, 10 § 707.2
Narcotic prescriptions, issuance of

by medical officers to be filled at
civilian pharmacies, 10 § 707.9
Treatment in hospitals of other Gov-
ernment services, 10 § 707.4
Recruiting and induction for the Army
of the United States:
Enlistments

and reenlistments, 10