upr000265 158

r.c.n. u m m s i r t CKRTIFICATSS The pursuant rtehafte rrtehed national tor» *Meoeesity Certificates* ueans a oortlfioatlon lesusd to Motion 12* of the Internal Bevenue Code, as #«#«£•*» con®truetlon or acquisition of the eaergenoyfaoilitle® to in the oertifioate ia necessary in the interest or defense during this emergency period. The application for a necessity oertifioate is tiusly before the expiration of elx aonths after the beginning of construc­tion, reconstruction, ereation or instnllationorthe date of acquisition of the facilities sought to be certified. appliWchaennt itshe ione protsifiitoiaotne toof renceeoievaes ittyh eh ab#e nbefeietn of I of the eost of eaid facilities during sixty consecutiv e »onths, uith the privilege of obtaining ties adjustments f^orable to the appli­cant if the existing etate of eaergency is prodjised by the President of the Unites States as having tsrulnated prior to the expiration of the sixty aonths, *hen anyfao ill ties nseheo rttl opn erwiiotdh, thoeb vieoxuissltyi,n g teamx ebregneenfciyt #«a ya obcer uae uotrot ltshee d applicant*.*•“ * Applications for necessity certificates shall be filed with the Office of the Under-eeorotary of *ar or the Office of the Under-secretary of the Havy and application shall be oinned idreepcatrltym etnhte, laorrdgienra rpialryt otfh att heo nep rwohdiuccht s or eervifcieet ?to? bLe Lprr,o,-. dueed or furnished with the facilities sought to be certified. So far a rather broad policy hae been appliedlngranting thcac certificates if the applicant can show Sl^of the additional facilities for defense roern daneyr ianugx isleirvaircye detvo eltohep aeAnrmty ,r eqtuhei rHeadv yt,o fthaec ilfiftjaJtSef lL f S®Scf*i*v*l*t^ffe*s of the Aruy, the Havy, or the Maritla# Coamiesion. A s •* •:“ *®**» asnedr viScteat sf iSoirl iCtiitoye Hofuors ian gF Perdeorjaelc tH onuesciensgs ary to fJurLntisJhf qiufarrtterwsi froSr enlisted aen or civilian eaployees engaged In the prOduotionof war eaterlals or facilities are proper subject* for application. ^ t*» uord« if the toy payer or applicant can show a reasonable K t e £ * & & & ( U S R b M in' the interast of n.tlonal doefffeinScUe atoc trieviotoigensi r#a nds uccha,n phrae vpariolb aubployn wialnl Arreucye iovre Haav oyertifioate. Heretofore, it hae been necessary to obtain other oertifioate# as well*!# necessity certificates in order to assure recognition^ froa the Bureau of Internal Revenue, if the benefits of are sought in conneetion with taxes. However, we have b#tn that Section 12* of the Internal Revenue Code hae been Manual I m m (l) thtfVOf t&d Al A rilttlt OHiy S X s paj.r.' right to » o r U « U < » during 60 nonthe is the Hsoessity Certificate.