50 U.S.C. § 4140 — Claim filing period

Page 1040 TITLE 50—WAR AND NATIONAL DEFENSE § 4137 Chapter 2A of the Internal Revenue Code of 1939, re- ferred to in subsec. (b), was comprised of sections 500 to 511 of former Title 26, Internal Revenue Code. Sections 500 to 511 were repealed by section 7851(a)(1)(A) of Title 26, Internal Revenue Code. Chapter 2B of the Internal Revenue Code of 1939, re- ferred to in subsec. (b), was comprised of sections 600 to 605 of former Title 26, Internal Revenue Code. Sections 600 to 605 were repealed by act Nov. 8, 1945, ch. 453, title II, § 202, 59 Stat. 574, eff. with respect to taxable years ending June 30, 1946. Chapter 2D of the Internal Revenue Code of 1939, re- ferred to in subsec. (b), was comprised of sections 700 to 706 of former Title 26, Internal Revenue Code. Sections 700 to 716 were repealed by section 7851(a)(1)(A) of Title 26, Internal Revenue Code. Chapter 2E of the Internal Revenue Code of 1939, re- ferred to in subsec. (b), was comprised of sections 710 to 784 of former Title 26, Internal Revenue Code. Sections 710 to 736, 740, 742 to 744, 750, 751, 760, 761 and 780 to 784 were repealed by act Nov. 8, 1945, ch. 453, title I, § 122(a), 59 Stat. 568. Section 741 was repealed by act Oct. 21, 1942, ch. 619, title II, §§ 224(b), 228(b), 56 Stat. 920, 925. Section 752 was repealed by act Oct. 21, 1942, ch. 619, title II, § 229(a)(1), 56 Stat. 931, eff. as of Oct. 8, 1940. Subtitle A of the Internal Revenue Code of 1986, re- ferred to in subsec. (b), is subtitle A of act Aug. 16, 1954, ch. 736, 68A Stat. 4, which comprises subtitle A (§ 1 et seq.) of Title 26, Internal Revenue Code. CODIFICATION Section was formerly classified to section 2017e of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. AMENDMENTS 1986—Subsec. (b). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’. § 4137. Consolidated awards With respect to any claim which, at the time of the award, is vested in persons other than the person by whom the loss was sustained, the Commission may issue a consolidated award in favor of all claimants then entitled thereto, which award shall indicate the respective inter- ests of such claimant therein; and all such claimants shall participate, in proportion to their indicated interests, in the payments au- thorized by this subchapter in all respects as if the award had been in favor of a single person. (July 3, 1948, ch. 826, title II, § 207, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1110.) Editorial Notes CODIFICATION Section was formerly classified to section 2017f of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. § 4138. Certain awards prohibited No award shall be made under this subchapter to or for the benefit of (1) any person who has been convicted of a violation of any provision of chapter 115, title 18, or of any other crime in- volving disloyalty to the United States, or (2) any claimant whose claim under this subchapter is within the scope of title III of the Inter- national Claims Settlement Act of 1949, as amended (69 Stat. 570) [22 U.S.C. 1641 et seq.], ex- cept any claimant whose award under section 303(1) of title III of the International Claims Set- tlement Act of 1949, as amended [22 U.S.C. 1641b(1)], is recertified pursuant to subsection (b) of section 4139 of this title. (July 3, 1948, ch. 826, title II, § 208, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1110.) Editorial Notes REFERENCES IN TEXT The International Claims Settlement Act of 1949, re- ferred to in text, is act Mar. 10, 1950, ch. 54, 64 Stat. 12. Title III of the Act is classified generally to subchapter III (§ 1641 et seq.) of chapter 21 of Title 22, Foreign Rela- tions and Intercourse. For complete classification of this Act to the Code, see Short Title note set out under section 1621 of Title 22 and Tables. CODIFICATION Section was formerly classified to section 2017g of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. § 4139. Certification of awards (a) The Commission shall certify to the Sec- retary of the Treasury, in terms of United States currency, for payment out of the War Claims Fund each award made pursuant to sec- tion 4132 of this title. (b) The Commission shall recertify to the Sec- retary of the Treasury, in terms of United States currency, for payment out of the War Claims Fund, awards heretofore made with re- spect to claims against the Government of Hun- gary under section 1641b(1) of title 22. Nothing contained in this subsection shall be construed as authorizing the filing of new claims against Hungary. (July 3, 1948, ch. 826, title II, § 209, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1111.) Editorial Notes CODIFICATION Section was formerly classified to section 2017h of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. § 4140. Claim filing period Within sixty days after the enactment of this subchapter or of legislation making appropria- tions to the Commission for payment of admin- istrative expenses incurred in carrying out its functions under this subchapter, whichever date is later, the Commission shall give public notice by publication in the Federal Register of the time when, and the limit of time within which claims may be filed, which limit shall not be more than eighteen months after such publica- tion. (July 3, 1948, ch. 826, title II, § 210, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1111.) Editorial Notes REFERENCES IN TEXT The enactment of this subchapter, referred to in text, probably means the date of enactment of Pub. L. 87–846, which was approved Oct. 22, 1962. CODIFICATION Section was formerly classified to section 2017i of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. Page 1041 TITLE 50—WAR AND NATIONAL DEFENSE § 4143 Statutory Notes and Related Subsidiaries PROTESTS RELATING TO AWARDS BY COMMISSION; NOTICE BY PUBLICATION IN FEDERAL REGISTER Notwithstanding the provisions of this section and section 4141 of this title, receipt and consideration of filed and published protests relating to awards made by the Foreign Claims Settlement Commission which re- sult in modification of such awards shall be certified and paid by the Secretary of the Treasury out of the War Claims Fund in accordance with section 4143 of this title. See section 615 of act Mar. 10, 1950, ch. 54, as added by Pub. L. 94–542, Oct. 18, 1976, 90 Stat. 2512, set out as a note under section 1623 of Title 22, Foreign Re- lations and Intercourse. § 4141. Claims settlement period The Commission shall complete its affairs in connection with the settlement of claims pursu- ant to this subchapter not later than four years following the enactment of legislation making appropriations to the Commission for payment of administrative expenses incurred in carrying out its functions under this subchapter. (July 3, 1948, ch. 826, title II, § 211, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1111.) Editorial Notes CODIFICATION Section was formerly classified to section 2017j of the former Appendix to this title prior to editorial reclassi- fication and renumbering as this section. Statutory Notes and Related Subsidiaries PROTESTS RELATING TO AWARDS BY COMMISSION; NOTICE BY PUBLICATION IN FEDERAL REGISTER Notwithstanding the provisions of this section and section 4140 of this title, receipt and consideration of filed and published protests relating to awards made by the Foreign Claims Settlement Commission which re- sult in modification of such awards shall be certified and paid by the Secretary of the Treasury out of the War Claims Fund in accordance with section 4143 of this title. See section 615 of act Mar. 10, 1950, ch. 54, as added by Pub. L. 94–542, Oct. 18, 1976; 90 Stat. 2512, set out as a note under section 1623 of Title 22, Foreign Re- lations and Intercourse. § 4142. Notification to claimants Each award or denial of a claim by the Com- mission, whether rendered before or after a hearing, shall include a specific statement of the facts and of the reasoning of the Commission in support of its conclusion. (July 3, 1948, ch. 826, title II, § 212, as added Pub. L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1111.) Editorial Notes CODIFICATION Section was formerly classified to section 2017k of the former Appendix to this title prior to editorial re- classification and renumbering as this section. § 4143. Payment of awards; priorities; limitations (a) Order of priority of payments The Secretary of the Treasury shall pay out of the War Claims Fund on account of awards cer- tified by the Commission pursuant to this sub- chapter as follows and in the following order of priority: (1) Payment in full of awards made pursuant to section 4132(d)(1) and (2) of this title, and thereafter of any award made pursuant to sec- tion 4132(a) of this title to any claimant (A) cer- tified to the Commission by the Small Business Administration as having been, on the date of loss, damage, or destruction, a small business concern within the meaning now set forth in the Small Business Act, as amended [15 U.S.C. 631 et seq.], or (B) determined by the Commission to have been, on the date of loss, damage, or de- struction, a nonprofit organization operated ex- clusively for the promotion of social welfare, re- ligious, charitable, or educational purposes. (2) Thereafter, payments from time to time on account of the other awards made pursuant to section 4132 of this title in an amount which shall be the same for each award or in the amount of the award, whichever is less. The total payment made pursuant to this paragraph on account of any award shall not exceed $10,000. (3) Thereafter, payments from time to time on account of the other awards made to individuals and corporations pursuant to section 4132 of this title and not compensated in full under para- graph (1) or (2) of this subsection in an amount which shall be the same for each award or in the amount of the award, whichever is less. The total payment pursuant to this paragraph on ac- count of any award shall not exceed $35,000. (4) Thereafter, payments from time to time on account of the unpaid balance of each remaining award made pursuant to section 4132 of this title or recertified pursuant to subsection (b) of sec- tion 4139 of this title which shall bear to such unpaid balance the same proportion as the total amount in the War Claims Fund and available for distribution at the time such payments are made bears to the aggregate unpaid balances of all such awards. No payment made pursuant to this paragraph on account of any award shall ex- ceed the unpaid balance of such award. Pay- ments heretofore made under section 1641i of title 22, on awards made against the Govern- ment of Hungary under section 1641b(1) of title 22, and recertified under subsection (b) of sec- tion 4139 of this title, shall be considered as pay- ments under this paragraph and no payment shall be made on any recertified award until the percentage of distribution on awards made under section 4132 of this title exceeds the cor- responding percentage of distribution on such recertified award: Provided, That no payment made on awards recertified under subsection (b) of section 4139 of this title shall exceed 40 per centum of the amount of the award recertified. (b) Regulations Such payments, and applications for such pay- ments, shall be made in accordance with such regulations as the Secretary of the Treasury shall prescribe. (c) Aggregation of awards For the purpose of making any such payments, other than under subsection (a)(1), an ‘‘award’’ shall be deemed to mean the aggregate of all awards certified for payment in favor of the same claimant. (d) Death or disability of claimant If any person to whom any payment is to be made pursuant to this subchapter is deceased or