PUBLIC LAWS-CH. 453-NOV. 8 , 1945 Ante, p. 571. 53 Stat. 462. 26U.S.C. §3761; Supp. IV, § 3761. 53 Stat. 467. 26 U. 8. C. §§3790- 3802; Supp. IV, 1 3790 etd eq. Post, p. 671 . "Tax attributable to service pay." 53 Stat. 4. 26 U. S. C. §§ 1-396; Supp. IV, §§ 3-421. Ante, p. 518 et seq.; p. 557 et seq.; post, pp. 670 673. Commissloned off- cer. 56 Stat. 961. 26 U. 8. C., Supp. IV, § 3804. "War year." Supra. Supr (b) TAXABLE YEARS TO WHICH APPLICABLE. -Subparagraph (A) of section 22 (b) (13), as amended by subsection (a) of this section, shall be applicable with respect to taxable years beginning after December 31, 1942; subparagraph (B) thereof shall be applicable with respect to taxable years beginning after December 31, 1940. (c) CREDITS OR REFUNDS FOR 1941 AND 1942. -I f at any time prior to January 1, 1947, the allowance of a credit or refund of an over- payment of the tax for any taxable year beginning after December 31, 1940, and before January 1, 1943, is otherwise prevented by the operation of any law or rule of law (other than section 3761, relating to compromises), a credit or refund of the overpayment of such tax to the extent that the overpayment is attributable to the enactment of this section may, nevertheless, be allowed or made if a claim there- for is filed before January 1, 1947. SEC. 142. DEFERMENT OF CERTAIN TAXES OF VETERANS AND SERVICEMEN. (a) IN GENERAL.-Chapter 38 (miscellaneous provisions) is amended by inserting at the end thereof a new section reading as follows: "SEC. 3808. DEFERMENT OF TAX ATTRIBUTABLE TO SERVICE PAY FOR COMMISSIONED SERVICE AND OF TAX ATTRIBU- TABLE TO PRE-SERVICE EARNED INCOME. "(a) DEFNrr oNs.-As used in this section- "(1) TAX ATTRIBUTABLE TO SERVICE PAY.- The term 'tax attribu- table to service pay' means- "(A) in the case of a war year for which the taxpayer had no gross income other than compensation for active service as a member of the military or naval forces of the United States, the tax imposed under chapter 1 for such year; or "(B) in the case of a war year for which the taxpayer had gross income in addition to compensation for active service as a member of the military or naval forces of the United States, the excess of the tax imposed under chapter 1 for such year over the tax that would have been imposed if such compensation had been excluded from gross income; except that in the case of a commissioned officer (or a commis- sioned warrant officer) of the regular component of the Army, Navy, Marine Corps, or Coast Guard, such term shall not apply to any war year unless, at the time prescribed for the payment of the tax under chapter 1 for such year, a period of time was being disregarded under section 3804. "(2) WAR YEAR.-The term 'war year'- "(A) when used with respect to the tax attributable to service pay means any taxable year beginning after Decem- ber 31, 1939, and before January 1, 1947; and "(B) when used with respect to the tax attributable to pre-service earned income means any taxable year beginning after December 31, 1939, but before January 1, 1942, and before the taxpayer entered upon active service as a member of the military or naval forces of the United States, but does not include any year unless part of the tax imposed by chapter 1 for such year became due and payable after the taxpayer entered upon such active service. "(3) TAX ATTRIBUTABLE TO PRE-SERVICE EARNED INCOME.-The term 'tax attributable to pre-service earned income' means the excess of the tax imposed by chapter 1 for any war year over the tax that would have been imposed for such year if there had been excluded from the net income for such year the amount of [59 STAT.
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