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PUBLIC LAW 75-JUNE 16, 1955
[69 S T A T.
(c) SPECIAL RULES.— (1) INTEREST FOR PERIOD BEFORE ENACTMENT.—Interest
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58 Stat. 37.
68A Stat. 823.
shall not be imposed on the amount of any increase in tax resulting from the enactment of this Act for any period before the day after the date of the enactment of this Act. (2) ESTIMATED TAX.—Any addition to the tax under section 294 (d) of the Internal Revenue Code of 19?)9 shall be computed as if this Act had not been enacted. I n the case of any installment for which the last date prescribed for payment is before December 15, 1955, any addition to the tax under section 6654 ^f ^j^^ Internal Revenue Code of 1954 shall be computed as if this Act had not been enacted. (3) TREATMENT OF CERTAIN PAYMENTS WHICH TAXPAYER IS REQUIRED TO MAKE.—If—
68A Stat. 198.
68A Stat. 917.
(A) the taxpayer is required to make a payment (or an additional payment) to another person by reason of the enactment of this Act, and (B) the Internal Revenue Code of 1954 prescribes a period, which expires after the close of the taxable year, within ' ' which the taxpayer must make such payment (or additional payment) if the amount thereof is to be taken into account (as a deduction or otherwise) in computing taxable income for such taxable year, then, subject to such regulations as the Secretary of the Treasury or his delegate may prescribe, if such payment (or additional payment) is made on or before December 15, 19.55, it shall be treated as having been made within the period prescribed by such Code. (4) TREATMENT OF CERTAIN DIVIDENDS.—Subject to such regulations as the Secretary of the Treasury or his delegate may prescribe, for purposes of section 561(a)(1) of the Internal Revenue Code of 1954, dividends paid after the 15th day of the third month following the close of the taxable year and on or before December 15, 1955, may be treated as having been paid on the last day of the taxable year, but only to the extent (A) that such dividends are attributable to an increase in taxable income for the taxable year resulting from the enactment of this Act, and (B) elected by the taxpayer. (5) DETERMINATION OF DATE PRESCRIBED.—For purposes of this section, the determination of the last date prescribed for payment or for filing a return shall be made without regard to any extension of time therefor and without regard to any provision of this section. (6) REGULATIONS.—For requirement that the Secretary of the Treasury or his delegate shall prescribe all rules and regulations as may be necessary by reason of the enactment of this Act, see section 7805(a) of the Internal Revenue Code of 1954. Approved June 15, 1955. Public Law 75
T.,,,o« June io, lyss — [S. J. Res. 6]—
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CHAPTER 144 JOINT RESOLUTION
rj.^ provide for investigating the feasibility of establishing a coordinated local, State, and Federal program in the city of Boston, Massachusetts, and general vicinity thereof, for the purpose of preserving the historic properties, objects, and buildings i n that area.
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Whereas there are located within the city of Boston and vicinity
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