article

(1) for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by such second purchaser in further manufacture,

(2) for export, or for resale by the purchaser to a second purchaser for export,

(3) for use by the purchaser as supplies for vessels or aircraft,

(4) to a State or local government for the exclusive use of a State or local government, or

(5) to a nonprofit educational organization for its exclusive use,

but only if such exportation or use is to occur before any other use.

(3) Supplies for vessels or aircraft.

The term "supplies for vessels or aircraft" means fuel supplies, ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or of any foreign nation, vessels employed in the fisheries or in the whaling business, or vessels actually engaged in foreign trade or trade between the Atlantic and Pacific ports of the United States or between the United States and any of its possessions. For purposes of the preceding sentence, the term "vessels" includes civil aircraft employed in foreign trade or trade between the United States and any of its possessions, and the term "vessels of war of the United States or of any foreign nation" includes aircraft owned by the United States or by any foreign nation and constituting a part of the armed forces thereof.

§ 6073. Time for filing declarations of estimated income tax by individuals.

(a) Individuals other than farmers or fishermen.

Declarations of estimated tax required by section 6015 from individuals regarded as neither farmers nor fishermen for the purpose of that section shall be filed on or before April 15 of the taxable year, except that if the requirements of section 6015 are first met

(1) After April 1 and before June 2 of the taxable year, the declaration shall be filled on or before June 15 of the taxable year, or

(2) After June 1 and before September 2 of the taxable year, the declaration shall be filed on or before September 15 of the taxable year, or

(3) After September 1 of the taxable year, the declaration shall be filed on or before January 15 of the succeeding taxable year.

(b) Farmers or fishermen.

Declarations of estimated tax required by section 6015 from individuals whose estimated gross in

come from farming or fishing (including oyster farming) for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year may, in lieu of the time prescribed in subsection (a), be filed at any time on or before January 15 of the succeeding taxable year. (c) Amendment.

An amendment of a declaration may be filed in any interval between installment dates prescribed for that taxable year, but only one amendment may be filed in each such interval.

(d) Short taxable years.

The application of this section to taxable years of less than 12 months shall be in accordance with regulations prescribed by the Secretary or his delegate.

(e) Fiscal years.

In the application of this section to the case of a taxable year beginning on any date other than January 1, there shall be substituted, for the months specified in this section, the months which correspond thereto. (Aug. 16, 1954, ch. 736, 68A Stat. 750; Sept. 25, 1962, Pub. L. 87-682, § 1 (a)(2), (b), (c), 76 Stat. 575.)

AMENDMENTS

1962-Subsec. (a). Pub. L. 87-682, § 1(b), (c), substituted "individuals regarded as neither farmers nor fishermen" for "individuals not regarded as farmers" in the text, and inserted "or Fishermen" in the catchline.

Subsec. (b). Pub. L. 87-682, § 1(a)(2), (c), inserted "or fishing" following "from farming" in the text, and "or Fishermen" in the catchline.

EFFECTIVE DATE OF 1962 AMENDMENT Amendment of section by Pub. L. 87-682 effective with respect to taxable years beginning after Dec. 31, 1962, see section 2 of Pub. L. 87-682, set out as a note under section 6015 of this title.

CROSS REFERENCES

Extension of time for filing declarations, see section 6081 (a) of this title.

Failure by individual to pay estimated income tax, additions to tax for, see section 6654 of this title. Installment payments of estimated income tax by individuals, see section 6153 of this title.

SECTION REFERRED TO IN OTHER SECTIONS This section is referred to in sections 6015, 6153, 6411, 6654 of this title.

§ 6153. Installment payments of estimated income tax by individuals.

(b) Farmers or fishermen.

If an individual referred to in section 6073(b) (relating to income from farming or fishing) makes a declaration of estimated tax after September 15 of the taxable year and on or before January 15 of the succeeding taxable year, the estimated tax shall be paid in full at the time of the filing of the declaration.

Sec.

Conditions of license generally. (a) Modification of plans, etc.. to secure adaptability of project.

§ 803. Conditions of license generally.

All licenses issued under this subchapter shall be on the following conditions:

(a) Modification of plans, etc., to secure adaptability of project.

That the project adopted, including the maps, plans, and specifications, shall be such as in the judgment of the Commission will be best adapted to a comprehensive plan for improving or developing a waterway or waterways for the use or benefit of interstate or foreign commerce, for the improvement and utilization of water-power development, and for other beneficial public uses, including recreational purposes; and if necessary in order to secure such plan the Commission shall have authority to require the modification of any project and of the plans and specifications of the project works before approval.

provisions of this chapter, whether at the expense of a licensee hereunder or of the United States, shall at all times be controlled by such reasonable rules and regulations in the interest of navigation, including the control of the level of the pool caused by such dam or diversion structure as may be made from time to time by the Secretary of the Army; and for willful failure to comply with any such rule or regulation such licensee shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be punished as provided in section 8250 of this title. (June 10, 1920, ch. 285, § 18, 41 Stat. 1073; Aug. 26, 1935, ch. 687, title II, § 209, 49 Stat. 845; 1939 Reorg. Plan No. II, § 4(e), eff. July 1, 1939, 4 F.R. 2731, 53 Stat. 1433; June 4, 1956, ch. 351, § 2, 70 Stat. 226.)

REFERENCES IN TEXT

This chapter, referred to in text, was in the original "this Act", meaning act June 10, 1920, which by section 791a of this title is known as the "Federal Power Act", and is classified generally [sections 791a-793, 795-797, 798-818 and 820-825r of this title] to this chapter.

CODIFICATION

The Department of War was designated the Department of the Army and the title of the Secretary of War was changed to Secretary of the Army by section 205 (a) of act July 26, 1947, ch. 343, title II, 61 Stat. 501. Section 205 (a) of act July 26, 1947, was repealed by section 53 of act Aug. 10, 1956, ch. 1041, 70A Stat. 641. Section 1 of act Aug. 10, 1956, enacted "Title 10, Armed Forces" which in sections 3011-3013 continued the milltary Department of the Army under the administrative supervision of a Secretary of the Army.

AMENDMENTS

1956-Act June 4, 1956, substituted "secretary of the Department in which the Coast Guard is operating" for "secretary of War" in the first sentence.

1935-Act Aug. 26, 1935, added first sentence, eliminated clause which read "Such rules and regulations may include the maintenance and operation of such licensee at its own expense of such lights and signals as may be directed by the Secretary of War, and such fishways as may be prescribed by the Secretary of Commerce.", and substituted section "8250" for section "819".

TRANSFER OF FUNCTIONS

The Coast Guard was transferred to the Department of Transportation and all functions, powers, and duties, relating to the Coast Guard, of the Secretary of the Treasury and of other offices and officers of the Department of the Treasury were transferred to the Secretary of Transportation by Pub. L. 89-670, Oct. 15, 1966, 80 Stat. 931, which created the Department of Transportation. See section 1655 (b) of Title 49, Transportation.

1939 Reorg. Plan No. II, set out in the Appendix to Title 5, Government Organization and Employees, transferred the Bureau of Fisheries in the Department of Commerce and its functions to the Department of the Interior, to be administered under the direction and supervision of the Secretary of the Interior.

Bec.

§ 1001. Declaration of policy.

Erosion, floodwater, and sediment damages in the watersheds of the rivers and streams of the United States, causing loss of life and damage to property, constitute a menace to the national welfare; and it is the sense of Congress that the Federal Government should cooperate with States and their political subdivisions, soil or water conservation districts, flood prevention or control districts, and other local public agencies for the purpose of preventing such damages and of furthering the conservation, development, utilization, and disposal of water and thereby of preserving and protecting the Nation's land and water resources. (Aug. 4, 1954, ch. 656, § 1. 68 Stat. 666.)

SHORT TITLE

Congress, in enacting this chapter, provided by section 11 of act Aug. 4, 1954, as renumbered by act Aug. 7. 1938. oh. 1027, §1 (8), 70 Stat. 1088, that it should be popularly known as the "Watershed Protection and Flood Prevention Act".

EXTENSION OF BENEFITS TO PROVICTS AUTHORIZED BEFORE Ave. 7. 1936

Section 2 of act Aug. T. 1938, eh. 1097, 70 Stat. 1088. provided that "The amendments made by this Act (amending sections 1002 to 1006 and adding sections 100 100 of this title shall be applicable to all works of improvement and plans for such works under the provisions of the Watershed Protection and Flood Prevention Act (thus chapter). Any plans for works of improvement with respect to which the Secretary of Agriculture was authorised prior to the date of this Act (Aug. 7. 19661 to participate in the mstallation of works of improvement in accordae with such plan or any plan for works of İSMENTU VENGANGAt which has received prior to the date of this AN As t the approval of congressional com BA1 3s required by such act. need not be su BTW to the congressIONE) CORRERittees as required by the Watershed Prosection and Flood Prevention Act (12.8 chapter, so amended by this Ac”.

§ 1002. Definitions.

For the purposes of this chapter, the following terms shall mean:

The "Secretary"-the Secretary of Agriculture of the United States.

"Works of improvement"-any undertaking for(1) flood prevention (including structural and land treatment measures) or

(2) the conservation, development, utilization, and disposal of water

in watershed or subwatershed area not exceeding two hundred and fifty thousand acres and not including any single structure which provides more than twelve thousand five hundred acre-feet of floodwater detention capacity, and more than twenty-five thousand acre-feet of total capacity. No appropriation shall be made for any plan involving an estimated Federal contribution to construction costs in excess of $250,000, or which includes any structure which provides more than twenty-five hundred acre-feet of total capacity unless such plan has been approved by resolutions adopted by the appropriate committees of the Senate and House of Representatives: Provided, That in the case of any plan involving no single structure providing more than 4,000 acre-feet of total capacity the appropriate committees shall be the Committee on Agriculture and Forestry of the Senate and the Committee on Agriculture of the House of Representatives and in the case of any plan involving any single structure of more than 4,000 acre-feet of total capacity the appropriate committees shall be the Committee on Public Works of the Senate and the Committee on Public Works of the House of Representatives, respectively. A number of such subwatersheds when they are component parts of a larger water shed may be planned together when the local sponsoring organizations so desire.

"Local organization”—any State, political subdivision thereof, soil or water conservation district, flood prevention or control district, or combinations thereof, or any other agency having authority under State law to carry out, maintain and operate the works of improvement; or any irrigation or reservoir company, water users' association, or similar organization having such authority and not being operated for profit that may be approved by the Secretary. (Aug. 4, 1954, ch. 656, § 2, 68 Stat 666. Aug. 7, 1956, ch. 1027, § 1-s), 70 Stat 1088, Aug 30. 1961, Pub. L. 87–170. 75 Stat. 408; Nov. 8, 1965, P L. 89-337, 79 Stat. 1300,

REFERENCES IN TEXT

This chapter referred to in text, was t "abus Act" meaning Art Aug 4 1984 war shaxs Se to this chapter and section. 7013 of The B. San and Neangazie Wazers.

AMENDMENTS

1965-Pub. L. 89-337 substituted "more than twelve thousand five hundred acre-feet of floodwater detention capacity" for "more than five thousand acre-feet of floodwater detention capacity".

1961-Pub. L. 87-170 included irrigation or reservoir companies, water users' associations and similar organizations not operated for profit in the definition of local organization.

1956 Act Aug. 7, 1956, eliminated provisions which limited works of improvement to agriculture phases of conservation, development, utilization, and disposal of water, increased the limits of total capacity of any single structure from 5,000 acre-feet to 25,000 acre-feet, excluded single structures which provide more than 5,000 acre-feet of floodwater detention capacity, required approval of plans involving an estimated Federal contribution to construction costs of more than $250,000, and specified the Congressional committees that must approve the plans where structures are under and over 4,000 acrefeet of total capacity.

EXTENSION OF BENEFITS TO PROJECTS AUTHORIZED BEFORE AUG. 7, 1956

Amendment of this section by act Aug. 7, 1956, as applicable to all works of improvements and plans for such works under the provisions of this chapter, see section 2 of such act Aug. 7, 1956, set out as a note under section 1001 of this title.

§ 1003. Assistance to local organizations.

In order to assist local organizations in preparing and carrying out plans for works of improvement, the Secretary is authorized, upon application of local organizations if such application has been submitted to, and not disapproved within 45 days by, the State agency having supervisory responsibility over programs provided for in this chapter, or by the Governor if there is no State agency having such responsibility

(1) to conduct such investigations and surveys as may be necessary to prepare plans for works of improvement;

(2) to prepare plans and estimates required for adequate engineering evaluation;

(3) to make allocations of costs to the various purposes to show the basis of such allocations and to determine whether benefits exceed costs:

(4) to cooperate and enter into agreements with and to furnish financial and other assistance to local organizations: Provided, That, for the land-treatment measures, the Federal assistance shall not exceed the rate of assistance for similar practices under existing national programs;

(5) to obtain the cooperation and assistance of other Federal agencies in carrying out the purposes of this section.

(Aug. 4, 1954, ch. 656, § 3, 68 Stat. 666; Aug. 7, 1956, ch. 1027, § 1 (b), 70 Stat. 1088.)

REFERENCES IN TEXT

This chapter, referred to in text, was in the original, "this Act", meaning Act Aug. 4, 1954, which is classified to this chapter and section 701b of Title 33, Navigation and Navigable Waters.

AMENDMENTS

1956 Act. Aug. 7, 1956, substituted in par. (2) provisions authorizing the Secretary to prepare plans and estimates required for adequate engineering evaluation for provisions which authorized the Secretary to make studies for physical and economic soundness of plans for works of improvement, added par. (3), and redesignated former pars. (3) and (4) as (4) and (5).

EXTENSION OF BENEFITS TO PROJECTS AUTHORIZED BEFORE AUG. 7, 1956

Amendment of this section by act Aug. 7, 1956, as applicable to all works of improvement and plans for such works under the provisions of this chapter, see section 2 of such act Aug. 7, 1956, set out as a note under section 1001 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 1007, 1008 of this title.

§ 1004. Conditions for Federal assistance.

The Secretary shall require as a condition to providing Federal assistance for the installation of works of improvement that local organizations shall

(1) acquire, or with respect to interests in land to be acquired by condemnation provide assurances satisfactory to the Secretary that they will acquire, without cost to the Federal Government, such land, easements, or rights-of-way as will be needed in connection with works of improvement installed with Federal assistance: Provided, That when a local organization agrees to operate and maintain any reservoir or other area included in a plan for public fish and wildlife or recreational development, the Secretary shall be authorized to bear not to exceed one-half of the costs of (a) the land, easements, or rights-of-way acquired or to be acquired by the local organization for such reservoir or other area, and (b) minimum basic facilities needed for public health and safety, access to, and use of such reservoir or other area for such purposes: Provided further, That the Secretary shall be authorized to participate in recreational development in any watershed project only to the extent that the need therefor is demonstrated in accordance with standards established by him, taking into account the anticipated mandays of use of the projected recreational development and giving consideration to the availablity within the region of existing water-based outdoor recreational developments: Provided further, That the Secretary shall be authorized to participate in not more than one recreational development in a watershed project containing less than seventyfive thousand acres, or two such developments in a project containing between seventy-five thousand and one hundred and fifty thousand acres, or three such developments in projects exceeding one hundred and fifty thousand acres; Provided further, That when the Secretary and a local organization have agreed that the immediate acquisition by the local organization of land, easements, or rights-of-way is advisable for the preservation of sites for works of improvement included in a plan from encroachment by residential, commercial, industrial, or other development, the Secretary shall be authorized to advance to the local organization from funds appropriated for construction of works of improvement the amounts required for the acquisition of such land, easements or rights-of-way; and, except where such costs are to be borne by the Secretary, such advance shall be repaid by the local organization, with interest, prior to construction of the works of improvement, for credit to