Section 2
SEC. 2. Upon approval of this Act, the respective officer or employee actually occupying any of the positions herein above mentioned shall be entitled to the salary provided for said position without need of new appointment: Provided, That in the implementation of this Act and/or in the event that a controversy will arise as to which positions in the Bureau of Internal Revenue were meant to be included in Section 1 hereof, the itemization of Personal Services of the Bureau of Internal Revenue in the latest line budget of the President and/or the classification of the positions as attested in the approved appointments of the official or employee shall be used as the basis in identifying the individual positions in the Bureau of Internal Revenue: Provided, further, That in the case of lump sum items, the itemization of the same as contained in their respective latest approved special budget at the time of the approval of this Act and/or the classification of the positions as attested in the approved appointments of the official or employee shall be used to identify the positions contained in the said lump sum items.