Profit. Regulations prescribing method of determining profit, in connection with contracts and subcontracts for construction, reconditioning or reconstruction of ships for Maritime Commission, and information for contractors and subcontractors with respect to accounting procedure in connection therewith, including determination of value for payment purposes, adopted May 4, 1939, as amended Aug. 29, 1940 [including amendments and annotations to Sept. 1, 1941].