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50 U.S.C. § 4134 — Nationality of claimants
Federal law — U.S. Code and appendices · legal_authorities
Page 1039
TITLE 50—WAR AND NATIONAL DEFENSE
§ 4136
§ 4134. Nationality of claimants
No claim shall be allowed under subsection (a),
(b), or (c) of section 4132 of this title unless the
property upon which it is based was owned by a
national or nationals of the United States on
the date of loss, damage, or destruction and un-
less the claim was owned by a national or na-
tionals of the United States continuously there-
after until the date of filing with the Commis-
sion pursuant to this subchapter. Where any per-
son who lost United States citizenship solely by
reason of marriage to a citizen or subject of a
foreign country reacquired such citizenship be-
fore October 22, 1962, then if such individual, but
for such marriage would have been a national of
the United States at all times on and after the
date of such loss, damage, or destruction until
the filing of the claim, such individual shall be
treated for all purposes of this subchapter as
having been a national of the United States at
all such times.
(July 3, 1948, ch. 826, title II, § 204, as added Pub.
L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1109.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 2017c of the
former Appendix to this title prior to editorial reclassi-
fication and renumbering as this section.
§ 4135. Claims of stockholders
(a) Ownership interest in entity which is a na-
tional of the United States
A claim under section 4132 of this title based
upon an ownership interest in any corporation,
association, or other entity which is a national
of the United States shall be denied.
(b) Ownership interest in entity which was not a
national of the United States on date of loss
A claim under section 4132 of this title, based
upon a direct ownersh
Source: Supplied 2024 U.S. Code historical extraction · 50 U.S.C. § 4134
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Source file: Laws/federal/codes/united-states-code-2024/title-50/section-4134-nationality-of-claimants--97a5fb8ece.md
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Source location: USCODE-2024-title50-chap51-subchapII-sec4134.pdf
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Page 1039
TITLE 50—WAR AND NATIONAL DEFENSE
§ 4136
§ 4134. Nationality of claimants
No claim shall be allowed under subsection (a),
(b), or (c) of section 4132 of this title unless the
property upon which it is based was owned by a
national or nationals of the United States on
the date of loss, damage, or destruction and un-
less the claim was owned by a national or na-
tionals of the United States continuously there-
after until the date of filing with the Commis-
sion pursuant to this subchapter. Where any per-
son who lost United States citizenship solely by
reason of marriage to a citizen or subject of a
foreign country reacquired such citizenship be-
fore October 22, 1962, then if such individual, but
for such marriage would have been a national of
the United States at all times on and after the
date of such loss, damage, or destruction until
the filing of the claim, such individual shall be
treated for all purposes of this subchapter as
having been a national of the United States at
all such times.
(July 3, 1948, ch. 826, title II, § 204, as added Pub.
L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1109.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 2017c of the
former Appendix to this title prior to editorial reclassi-
fication and renumbering as this section.
§ 4135. Claims of stockholders
(a) Ownership interest in entity which is a na-
tional of the United States
A claim under section 4132 of this title based
upon an ownership interest in any corporation,
association, or other entity which is a national
of the United States shall be denied.
(b) Ownership interest in entity which was not a
national of the United States on date of loss
A claim under section 4132 of this title, based
upon a direct ownership interest in a corpora-
tion, association, or other entity which suffered
a loss within the meaning of said section, shall
be allowed, subject to other provisions of this
subchapter, if such corporation, association, or
other entity on the date of the loss was not a na-
tional of the United States, without regard to
the per centum of ownership vested in the
claimant in any such claim.
(c) Indirect ownership interest; minimum re-
quirement
A claim under section 4132 of this title, based
upon an indirect ownership interest in a cor-
poration, association, or other entity which suf-
fered a loss within the meaning of said section,
shall be allowed, subject to other provisions of
this subchapter, only if at least 25 per centum of
the entire ownership interest thereof at the
time of such loss was vested in nationals of the
United States.
(d) Calculation of award
Any award on a claim under subsection (b) or
(c) of this section shall be calculated on the
basis of the total loss suffered by such corpora-
tion, association, or other entity, and shall bear
the same proportion to such loss as the owner-
ship interest of the claimant bears to the entire
ownership interest thereof.
(July 3, 1948, ch. 826, title II, § 205, as added Pub.
L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1109.)
Editorial Notes
CODIFICATION
Section was formerly classified to section 2017d of the
former Appendix to this title prior to editorial reclassi-
fication and renumbering as this section.
§ 4136. Deductions in making awards
(a) In determining the amount of any award
there shall be deducted all amounts the claim-
ant has received on account of the same loss or
losses with respect to which an award is made
under this subchapter.
(b) Each claim in excess of $10,000 filed under
this subchapter by a corporation shall include a
statement under oath disclosing the aggregate
amount of Federal tax benefits derived by such
corporation in any prior taxable year or years
resulting from any deduction or deductions
claimed for the loss or losses with respect to
which such claim is filed. In determining the
amount of any award where the allowable loss
exceeds $10,000 there shall be deducted an
amount equal to the aggregate amount of Fed-
eral tax benefits so derived by the claimant. For
the purposes of this subsection, such Federal tax
benefits shall be the aggregate of the amounts
by which the claimant’s taxes for such year or
years under chapters 1, 2A, 2B, 2D, and 2E of the
Internal Revenue Code of 1939, or subtitle A of
the Internal Revenue Code of 1986 [26 U.S.C. 1 et
seq.] were decreased with respect to such loss or
losses. Any payments made on an award reduced
by reason of this subsection shall be exempt
from Federal income taxes.
(July 3, 1948, ch. 826, title II, § 206, as added Pub.
L. 87–846, title I, § 103, Oct. 22, 1962, 76 Stat. 1110;
amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095.)
Editorial Notes
REFERENCES IN TEXT
The Internal Revenue Code of 1939, referred to in sub-
sec. (b), was generally repealed by section 7851 of the
Internal Revenue Code of 1954, Title 26. The Internal
Revenue Code of 1954 was redesignated the Internal
Revenue Code of 1986 by Pub. L. 99–514, § 2, Oct. 22, 1986,
100 Stat. 2095. For table of comparisons of the 1939 Code
to the 1986 Code, see Table I preceding section 1 of Title
26, Internal Revenue Code. See also section 7852(b) of
Title 26 for provision that references in any other law
to a provision of the 1939 Code, unless expressly incom-
patible with the intent thereof, shall be deemed a ref-
erence to the corresponding provision of the 1986 Code.
Chapter 1 of the Internal Revenue Code of 1939, re-
ferred to in subsec. (b), was comprised of sections 1 to
482 of former Title 26, Internal Revenue Code. Section
14 of former Title 26 was repealed by act Oct. 20, 1951,
ch. 521, title I, pt. II, § 121(g), 65 Stat. 469. Sections 34
and 185 of former Title 26 were repealed by act Feb. 25,
1944, ch. 63, title I, §§ 106(c)(2), 107(a), 58 Stat. 31. Sec-
tions 264 and 363 of former Title 26 were repealed by act
Oct. 21, 1942, ch. 619, title I, §§ 159(e), 170(a), 56 Stat. 860,
878. Sections 430 to 474 of former Title 26 were omitted
from the Code, and subsequently, along with the re-
maining sections of former Title 26 comprising chapter
1, except sections 143 and 144, were repealed by sections
7851(a)(1)(A) of Title 26, Internal Revenue Code. Sec-
tions 143 and 144 of former Title 26 were repealed by
section 7851(a)(1)(B) of Title 26.
Cross-references
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
Stored review status: release_metadata_unconfirmed. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
Page 25
TITLE 26—INTERNAL REVENUE CODE
§ 1
1 Section catchline amended by Pub. L. 95–30 without cor-
responding amendment of analysis.
2014—Pub. L. 113–295, div. A, title II, § 221(a)(12)(A),
Dec. 19, 2014, 128 Stat. 4038, struck out part VII ‘‘Envi-
ronmental tax’’.
1989—Pub. L. 101–234, title I, § 102(a), Dec. 13, 1989, 103
Stat. 1980, repealed Pub. L. 100–360, § 111, and provided
that the provisions of law amended by such section are
restored or revived as if such section had not been en-
acted, see 1988 Amendment note below.
1988—Pub. L. 100–360, title I, § 111(c), July 1, 1988, 102
Stat. 697, added part VIII ‘‘Supplemental medicare pre-
mium’’.
1986—Pub. L. 99–499, title V, § 516(b)(5), Oct. 17, 1986,
100 Stat. 1771, added part VII.
1976—Pub. L. 94–455, title XIX, § 1901(b)(2), Oct. 4, 1976,
90 Stat. 1792, struck out part V ‘‘Tax surcharge’’.
1969—Pub. L. 91–172, title III, § 301(b)(1), Dec. 30, 1969,
83 Stat. 585, added part VI.
1968—Pub. L. 90–364, title I, § 102(d), June 28, 1968, 82
Stat. 259, added part V.
PART I—TAX ON INDIVIDUALS
Sec.
1.
Tax imposed.
2.
Definitions and special rules.
3.
Tax tables for individuals having taxable in-
come of less than $20,000.1
[4.
Repealed.]
5.
Cross references relating to tax on individ-
uals.
Editorial Notes
AMENDMENTS
1976—Pub. L. 94–455, title V, § 501(c)(1), Oct. 4, 1976, 90
Stat. 1559, substituted ‘‘Tax tables for individuals hav-
ing taxable income of less than $20,000’’ for ‘‘Optional
tax tables for individuals’’ in item 3 and struck out
item 4 relating to rules for optional tax.
1969—Pub. L. 91–172, title VIII, § 803(d)(9), Dec. 30, 1969,
83 Stat. 685, substituted ‘‘Definitions and special rules’’
and ‘‘Optional tax tables for individuals’’ for ‘‘Tax in
case of joint return or return
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 1
Stored review status: historical_2024_not_currentness_verified. The source passage cites 26 U.S.C. § 1. This identifies an authority to review, not proof of applicability.
Federal law — U.S. Code and appendices · legal_authorities
No claim shall be allowed under subsection (a), (b), or (c) of [section 4132 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title50-section4132&num=0&edition=prelim) unless the property upon which it is based was owned by a national or nationals of the United States on the date of loss, damage, or destruction and unless the claim was owned by a national or nationals of the United States continuously thereafter until the date of filing with the Commission pursuant to this subchapter. Where any person who lost United States citizenship solely by reason of marriage to a citizen or subject of a foreign country reacquired such citizenship before October 22, 1962, then if such individual, but for such marriage would have been a national of the United States at all times on and after the date of such loss, damage, or destruction until the filing of the claim, such individual shall be treated for all purposes of this subchapter as having been a national of the United States at all such times.
Source: Supplied U.S. Code snapshot — release unconfirmed · 50 U.S.C. § 4134
Stored review status: release_metadata_unconfirmed. Same stored citation; legal effect and authority still require review.